Am I correct in assuming your rental property is part of a condo or something similar? If so, then how you treat them depends on "exactly" what the special assessment was for. What you're calling repairs, very well could be property improvements. Each are treated and reported differently. So what precisely was "repaired"? It also matters if the work was done to common areas, or if the work was done to that part of the structure owned by you.
Typically with a condo, what you own is from the sheetrock, in. Everything from the back of the sheetrock and out is owned by the condo association, the cooperative, the management company, or whatever the entity may be that's assessing the costs.
Anyway, confirm that what you have here is a unit within a condominium or something, and clarify please just exactly (or as precisely as you can) what it was the money was used for to repair, fix or improve.
