For my rental home built in 1890 windows and all doors were in horrible and suspected of lead paint so I replaced them all. Is that considered a repair?

[tinujatinpatel]

Window operation was also defective as they did not stay up and paint was peeling off from everywhere. Doors locks are 100 plus years old and not functioning as well as suspected of lead paint.

[Leonard]

No the replacement of the windows and doors is considered to be a capital improvement to the property and their cost is added to the adjusted cost basis of your property.  You can not deduct the cost of these items as an expense on your tax return.  A capital improvement is the addition of a permanent structural change or the restoration of some aspect of a property that will either enhance the property's overall value, increase its useful life or adapt it to new uses