Improvements add value to the property or extend the useful life of the property or its “systems.” Repairs and maintenance keep the property in as-is or as-was condition. Repairs and maintenance are ordinary responsibilities of every property owner and there are no special tax considerations for repairs and maintenance. If you needed to perform extensive cleaning because the property was in poor condition, that is unfortunately the responsibility of the prior owner and you don’t get a tax consideration for it. The only thing you listed that would count as an improvement is replacing the carpet, because new carpet adds value to the property and extends the useful life of the “flooring system.” (You may have made other improvements that you did not list.)
“Staging“ can be considered a selling expense along with the real estate commission and certain other fees, which reduces the selling price and reduces your capital gain. The difference between “staging” and maintenance is that staging must not make any changes to the home. For example, paying someone to bring in temporary furniture for an open house, which is later removed, would be considered staging. But the cleaning and painting that was also necessary for the open house does not count as a selling expense or as staging because it makes changes to the property.
