If I materially participated in the construction of a second home (buying supplies, meeting with sub contractors) can I add my transportation expenses to my cost basis?

[johnsonbr]

I built a second home for which I performed many of the duties of a general contractor.  In addition to phone calls I spent much time with on site visits (over 100 miles from my primary home) and lumber yard runs to procure materials.  Can I add the transportation expenses to my cost basis?  I am not a professional builder.

[Coleen3 · Accepted solution]

No. This does not add to the basis of your property. Deductions that would have been possible had this been your job does not translate into increasing basis for your personal property.