land improvements should have been 15-year property if they meet this definition from IRS PUB 946
15-year property. a.Certain improvements made directly to land or added to it (such as shrubbery, fences, roads, sidewalks, and bridges).
there is nothing in the 10-year property category that would meet the definition of land improvement.
15-year property uses 150% MACRS, not 200%. you have over-depreciated that property. since it's been sold, I would not bother to amend prior years.
for each asset, you enter its gross sales price and right below it expenses of sale which would normally be in proportion to the sales price. Sales price is supposed to be allocated based on the relative FMV on the date of sale.
"last question. can I deduct any repair expenses (not depreciated) through the years that I deducted in those years. are they considered improvements in any way and can they raise the cost basis of the home."
you can not deduct items you have already expensed. you took the position that they were not subject to capitalization.
