No. The IRS has taken a very strong position that a new roof must be capitalized and depreciated.
You will report it as an asset depreciated over a period of time rather than deduct it a a current year expenses. (should be depreciated over 27.5 years , the same recovery period as of the property ) Also see answer from below and attached image ( the very last row of table 2.1 )
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https://ttlc.intuit.com/replies/4791833
