I have a tax question. I replaced the carpets in a rental property. Can I write this off as a maintenance expense?

[TomK]

No.  You must capitalize any expense you pay to improve your rental property.  An expense is for an improvement if it results in a betterment to your property, restores your property, or adapts your property to a new or different use.

Carpet replacement is considered an improvement, and is depreciated over a 5-year period (9 years under the alternative system).

For more information -  IRS Pub. 527 - Residential Rental Property: https://www.irs.gov/pub/irs-pdf/p527.pdf