How you report this expenditure depends on the relative cost of the window replacement. If the cost is relatively low compared to the total value of the property, the IRS would consider this to be a repair rather than an improvement.
The IRS has issued
lengthy regulations explaining how to tell the difference between repairs and improvements. These rules have been
published here: Guidance Regarding
Deduction and Capitalization of Expenditures Related to Tangible Property
If the windows are a
repair, the cost would be included under the Home Office Deduction as a
current year expense. If the value indicates this was an
improvement, the cost would become another asset under the Home Office to generate
depreciation expense.
You may also qualify for the
Home Energy Credit, which doesn't make a distinction between repairs and improvements. Here are
instructions on how to enter this info in TurboTax:
https://ttlc.intuit.com/replies/4793870
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