Are these actually repairs? Or does this qualify as a property improvement? It matters.
If it truly is a repair, then the expense is deductible in the tax year it's incurred. If a property improvement, then nothing is deducted "per-se". It gets capitalized and depreciated over time. Capitalization/depreciation does not start until the tax year the property improvement is placed "in service", and it does not matter in what tax year it was paid for.
If you did the work yourself, be aware that your own labor is not deductible no matter how you look at it.
