If I made repairs to the area that will be my home office in 2019, but I will not be using the office until 2020, when and how can I write that off?

[GiseleD]

Normally, repairs can be deducted immediately and only improvements must be depreciated. However, if your office was not in service when the repairs were done, then you cannot deduct the repairs. Please provide detail on the work done to your office so we can help you determine if it is a repair or an improvement.

For reference, the below are considered improvements:

• Improve or better the property (Betterment).
• Restore the property (Restoration).
• Adapt the property to new or different uses (Adaptation).