When adjusting basis for capital gains calulcation on rental property, do improvements need to have been depreciated?

[mbardshore]

I see many comments about adjusted basis when caluculating capital gains on a rental property. What I don't find ( not in Turbo Tax and not on the IRS website) can I only use improvements that were depreciated or can I also incude improvements that totally expensed in the year they were purchased I've owned the building 30 years so lots f small things - new appliances , new hot water tank, etc

[Hal_Al · Accepted solution]

You can not adjust your basis for improvements that were expensed (not depreciated).

That would amount to "double dipping", since you already took a tax deduction for the expenditure.

[mbardshore]

okay  thanks