I am sorry for your unfortunate circumstances.
The unreimbursed expenses you incurred for your home repairs will be capitalized, that is, added to the cost basis of your home, not deducted on your tax return. This cost basis will be subtracted from the sales price of your home if you sell it sometime in the future.
You can deduct the sales tax paid to the contractor on Schedule A of your return if you itemize your deductions as if: The tax rate was the same as the general sales tax rate and any of the following applies:
a. Your state or locality imposes a general sales tax directly on the sale of a home or on the cost of a substantial addition or major renovation.
b. You purchased the materials to build a home or substantial addition or to perform a major renovation and paid the sales tax directly.
c. Under your state law, your contractor is considered your agent in the construction of the home or substantial addition or the performance of a major renovation. The contract must state that the contractor is authorized to act in your name and must follow your directions on construction decisions.
In this case, you will be considered to have purchased any items subject to a sales tax and to have paid the sales tax directly.
Unfortunately, none of the un-reimbursed expenses you incurred for your temporary housing are deductible on your return.
