Can I claim new windows and doors installed in a new storage building on my property?

[LeelanaGirl]

The storage building includes a guest suite.

[DanielV01]

It depends.  If you are renting out the space, then the improvements can be included in the cost of the structure and deducted through depreciation, along with other qualifying expenses, against the rental income.  However, deducting this expense as a home improvement won't qualify.  This structure is not a part of your home.  Also, the credit that has been available for energy efficient windows and doors is currently not avaialble.  But because this structure is not a part of your house, it wouldn't receive a credit anyways unless the structure has its own independent heat unit.