@Carl wrote:
Repairs and maintenance are ordinary responsibilities of every property owner and there are no special tax considerations for repairs and maintenance.
The reason this is true in this case is because the repairs/maintenance was not done between renters. It was done after the last renter moved out prior to the sale.
There is no indication, anywhere in this thread, by @Candymancan, that the property was held for rental use nor rented at any time.
On a somewhat unrelated point, if real property is held for rental use, then just because a renter moved out does not necessarily dictate that a true repair cannot be deducted an expense. If the property continues to be available for rent, such expenses can be deducted.
