Current IRS rules allow residential homeowners to apply a tax credit up to 10 percent of the cost of energy efficient windows under the renewed Residential Energy Property Credit on Form 5695. This tax credit applies to an owner's primary residence. Technically speaking, a landlord who makes energy efficient window upgrades is not eligible for this credit unless he is the owner occupying a multifamily building.
if the property was available to rent, you may be able to deduct the cost of the replacement doors on Schedule E as a rental expense. You can deduct the costs of certain materials, supplies, repairs, and maintenance that you make to your rental property to keep your property in good operating condition. Capital improvements that add to the value of your rental property, prolong its life, or adapt it to new uses must be depreciated over a period of time rather than deducted as a current-year expense. Click for examples. @BostonKevin
Tips on Rental Real Estate Income, Deductions and Recordkeeping - IRS
Where do I enter income and expenses from a rental property? - TurboTax
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