Deducting expenses unpaid by landlord

[D-Dubster93]

Hi,

I am currently a renter of two properties (military and travel frequently between two states). There has been issues with both properties, that when discussed with the landlords they stated they weren't "able to afford the repair costs" and could not offer the option to reduce the rent for the months that issues occurred due to the same reason. These were problems that needed to be addressed (floors sagging with gradual separation from the wall meeting the ceiling, plumbing, etc) and I had to address them personally. I didn't pay for handyman services, as I knew how to fix it, but I had to pay for the materials and take the time & effort to perform the labor myself.  

My question is if the tools, materials, and labor a tax deductible that I can claim, since it was something that the landlord was not able to cover themselves and did not offer a reduction in rent? I have all the receipts the tools and materials, just not an invoice that states my own labor. I live in North Carolina.

Thank you in advance,

[xmasbaby0]

Sorry--no.   Your expenses for repairs to your residence are not deductible.   Neither renters nor homeowners can deduct the costs of repairs to their own homes.  You have an issue with a cheapskate landlord from whom you should be seeking compensation.

[Hal_Al]

If the landlord reimburses you for the materials, then he can take a deduction on his tax return.  But there is no situation where you can take a tax deduction.  He could also take a deduction for paying you for the value of your labor, but then you would have to report that portion as income. 

[Opus 17]

You can never deduct the value of your own labor, in any situation, and you can't deduct materials cost in your situation.  You may have the legal right in your state to withhold or reduce your rent payment to cover the cost of materials, check with the housing authorities in your state to see what your rights are.