Home Office Deduction: Must I depreciate home improvements?

All:

 

I understand that when I use the standard home office deduction, I must include the depreciation for my home (or I'll lose money comes the time to sell the house) because the IRS is going to make me pay for the home office depreciation when I sell my house even if you didn't claim it (link).

 

However, must I also include home improvements in my home office deduction? I am asking since the IRS would never know that I completed home improvements (unless I report improvements when I sell the house -- but since $500,000 home sale gains are tax-free for married couples, I would not really need to report home improvements comes the time to sell the house).

 

Any insights are greatly appreciated!