When I sold my rental July 1, 2022, I had repairs to make of approx $10,000 negotiated in an agreement to complete before closing. How and where do I deduct those?

[HopeS]

If you made the repairs before closing then you would add the $10,000 to your cost basis. The cost basis is the amount paid for the property plus improvements.

However, if the $10,000 was part of your Closing Expense (Check your Closing Statement), then this would be a selling expense.

In either of the above treatment, your gain on sale would be reduced by $10,000.

See additional guidance in the link below:

Sale of Rental Property

[Mike9241]

please see this link. 

https://www.stessa.com/blog/fixing-up-expenses-sale-of-rental-property/#:~:text=Expenses%20to%20fix%... 

if truly repairs I would not report them as part of the sale but as repair expense on schedule E.