Replacing Non-Tamper Resistant Electrical Outlets with Tamper Resistant Electrical Outlets

[nconantj]

I just purchased a home and I am trying to determine what receipts I will need to save for the future for adjusting my cost basis.

Modern electrical codes (NFPA 70) mandate tamper-resistant electrical receptacles (plugs) in areas that are accessible to children, this mandate includes replacement receptacles.

My question is this: Can I safely assume that, since the old receptacles were NOT tamper-resistant, replacing these receptacles is an upgrade?

[KarenL]

It can only be added to the cost basis if it increases the value of the home.  Unfortunately, this sounds more like "maintenance" to me and wouldn't qualify for increased cost basis.