Replacement windows - Repair or Improvement? Direct home office expense possible?

[slara22]

We replaced 9 of the windows throughout our home for energy efficient windows. I am self-employed and have a home office, where 3 of these windows are located. 

a) Can I deduct the expense of  replacing the 3 particular home office windows as a direct home office expense, given they are located in my HO? The cost of replacing the 3 windows is 1.2% of the purchase price (and .7% of the actual home price).

b) Or, should I deduct the expense of replacing the 9 windows as a home office expense that benefits the entire home? The cost of replacing all 9 windows is 4.4% of the purchase price of our home (or 2.6% of the actual price of our home, per city assessments). 

c) Or, are these expenses considered an improvement?

Thank you!

[Affordabletaxes2021]

You may need to depreciate the windows over a period of time rather that deduct the full expense in year 1.

[AnnetteB6]

Replacement windows encompassing the whole house would be considered an improvement that should be depreciated as a component of the house.  If you had replaced a broken window, that would be a repair.

Since the windows are a whole house improvement, you would not tie any of the cost directly to the home office.  The home office will be able to claim a portion of the depreciation each year based on the percent of the home that is the office.

@slara22