Deductions & credits

@GiseleD , @DaveF1006 , @BarbaraW22 

 

Okay, this makes a lot more sense. 

But my follow up question is, why do I have to capitialize them (add them my basis), and recover them through depreciation when the property is in service? Why can't I just deduct all of the repair expenses AND depreciate the improvements when I file taxes for 2020? Why do I have to only depreciate them over time?