Can I add100% of my home improvements to my cost basis when I sell my primary home or I need to depreciate them?

[Bsch4477]

Add the expense to your cost basis. Depreciation only refers to property that is rented or used for business. 

[xmasbaby0]

Just in case you are not aware of this:

SALE OF HOUSE

If your gain was more than  $250,000 filing Single, or more than $500,000 filing Married Filing Jointly the sale must be reported on your tax return.  Whether you re-invested the gain in to another house is irrelevant.  If you  have a Form 1099-S go to Federal>Wages and Income>Less Common Income>Sale of Home (gain or loss)

If you owned and lived in the home as your primary residence for at least 2 of the last 5 years on the date of the sale, you do not have to report the home sale if the gain is less than $250K filing Single, or less than $500K filing Married Filing Jointly (and you both owned and lived in the home for at least 2 years).

• If you are using online TT, you need Premier or Self-Employed software to report the 1099-S

[Hal_Al]

Yes,  you add100% of your home improvements to your cost basis when you sell your primary home.