Thanks but I am not talking about improvements, I am talking about repairs. Also, elsewhere I have seen this regarding the 90 rule you reference: "Run-of-the-mill home repairs necessary to maintain your property’s condition or get it ready for sale are not tax deductible under current tax code Publication 523. Confusion arises over online reports that may erroneously refer to dated federal IRS code that allowed home sellers to deduct “fixing-up” expenses, such as “the costs of painting the home, planting flowers, and replacing broken windows” completed in the 90 days prior to closing. That tax break no longer exists. " I have seen similar statements and the 90 day repair rule might have been eliminated by the Tax Cuts and Jobs Act of 2017, but maybe the 90 day rule still applies to inherited non-rental investment property? That is why I am asking for a IRS citation where it says painting/repairs (not improvements) are either selling expenses or added to basis for non-rental inherited home not used personally (investment property).
As far as your reference to repair and maintenance expenses deductible for rental property, the inherited home is not rental property.
Thanks.
