Where do I add for a deduction "reverse osmosis" for kitchen drinking water?

[agarm74]

A piece of equipment that installs under the kitchen faucets the purifies the water.

[JulieR · Accepted solution]

For a personal residence, a water softening system such as "reverse osmosis" is a non-deductible personal expense although, for a rental property, it may be depreciated as an asset on Schedule E.