Hi,
I sold my primary home in 2022. I had installed high efficiency heat pumps (Mitsubishi wall mounts) for cooling for the entire house. These heat pumps can also be used for heating. Publication 523 does not mention heat pumps in "Improvements" section:
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Systems
Heating system
Central air conditioning
Furnace
Duct work
Central humidifier
Central vacuum
Air/water filtration systems
Wiring
Security system
Lawn sprinkler system
Can I add this heat pump installation to the cost basis to reduce capital gains tax? Are wall mount heat pump unites equivalent to central air?
Thanks in advance for the help!
