If you are asking in the context of a rental property and not your personal residence, then you must first consider the difference between an improvement and a repair.
If the work is considered to be an improvement, then the cost will be depreciated as an Asset under Schedule E for your rental property. If the work is just a repair, then you would include the cost as a rental expense on Schedule E.
Take a look at the following TurboTax article for more information about distinguishing the difference between a repair and an improvement:
How do I handle capital improvements and depreciation for my rental?
As stated by user Carl, if you are asking in the context of work done on your personal residence, then these are personal expenses and not deductible on your tax return.
@Irrss520
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