In the Fall of 2025, I needed to replace my heating oil tank at a cost of $3,525. Is this something I should list, and if so, where should it be listed?

[DoninGA · Accepted solution]

Repairs to a personal residence, not used in a business or as a rental, are not deductible on a tax return.

Any cost for an improvement to a personal residence are added to the Adjusted Basis of the home when it is sold.