Purchased a second home in April, 2019. Sold the second home in April, 2023. Upgraded 12 windows, added a double carport, and renovated a large deck. Are these considered capital improvements, and can I deduct them from the sale price to lower my capital gains? I received a 1099-S only showing the gross proceeds. Would I need to complete IRS Form 8949? If so, how should the improvements be annotated?
