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Investors & landlords
Repairs and/or maintenance expenses that were written off as expenses and not capitalized cannot be included in a property's cost basis, only capital improvements that require depreciation can be added to the basis.
There is a little more to it than just adding the costs of depreciable property improvements to your basis. You are required to recapture the allowable depreciation, meaning the depreciation you could have claimed, not the amount you actually claimed a deduction for. So, even though you took 0 depreciation, you are not exempt from having to recapture it now that you have disposed of the property, unfortunately.
TurboTax will do the necessary calculations to help you determine your basis adjustment. This article explains the process in more detail - How Do I Handle Depreciation of Capital Improvements for Rental Property?
If you improve depreciable property (add a new roof), you must treat the improvement as separate depreciable property. Each roof is listed as a separate asset of the property with its own 'placed in service' and 'disposed of' date. Here is the IRS publication that explains this - How Do You Treat Repairs and Improvements?
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