So here's the deal with the home office deduction. If it is deals with cosmetic changes or changing the flooring or painting, then you may simply take it and expense it as it relates to the home office exclusively, not to the actual house itself. . However, if it deals with major repairs like a roof repair which brings your roof to back to a state of suitable for a proper roof, then that would be considered a capital improvement subject to a depreciation life of 27.5 years adjusted for the rental portion. You also have the option of adding it to the cost basis of your home and deperciating it over the remaining life of your home. A third option would be to take a Section 179 depreciation in which case you can fully expense the entire cost of the roof repair.
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