suggest reading the definition of a 'capital improvement' on page 8
https://www.irs.gov/pub/irs-pdf/p523.pdf
"Improvements add to the value of your home, prolong its useful life, or adapt it to new uses".
Please review the chart on page 9: it provides examples of capital improvements.
Note that 'built in' appliance are considered capital improvements (think oven or dishwasher) But in most cases, I think you are going to be hardpressed to state that a washer/ dryer or refridgerator are 'built in'. especially if your builder was able to get a certificate of occupancy WITHOUT these items in place.
Window treatments: curtains, etc?? they are not permanent fixtures to the home; the next homeowner may not like your curtains, blinds, etc and simply remove them. How do they meet the IRS definition of a 'capital improvement'? The house is livable without window treatments, so they can't be an improvement that prolongs useful life of the home.
Personally, neither the washer or the window treatments qualify as capital improvements. They are not on the example list nor do they extend the usefil life of the home.
