Is art restoration tax deductible? I paid to have a painting repaired for damage and was curious if that was tax deductible?

You can add it to the cost of the art and when you sell it you can deduct it from the sales proceeds to reduce your taxable gain on sale of investments.

That depends.  Are you an art dealer?  Are you an artist?  Are you in some line of business/work that deals with art?   If so, it might be deductible or may have to be added to the basis of the piece of art.

If not, that this is simply to repair a personally owned piece of art, the answer would be no.  However, keep the documentation and if you ever sell the piece of art, the cost of the restoration could be added to the basis of the piece of art.