Does filling in a swimming pool count as a home improvement in determining cost basis?

[RebeccaC]

Improvements you make to your home Or property are not deductible. However, when you make improvements which increases the value of your home you would Add the cost of those improvements to the cost basis of your home and you get the benefit when you sell your home.  The important thing is to keep all your receipts with your home information so you can add those improvements to the home's cost basis.