I have a home office that is my principal place of business. My sewer line collapsed in 2016. A new (very expensive) sewer line had to be run. Is the repair deductible?

[AnnetteB · Accepted solution]

The sewer line can be included as a repair expense for your whole house.  Then a portion of it will be deducted with the home office based on the percent of your house that is used for the home office. 

For example, if the square feet of your home office is 10% of the square feet of your entire home, then 10% of the cost of the sewer line will be deducted as part of your home office expense.

[FrankD37]

Your answer capitalized "WHOLE HOUSE". in reply to a business deduction comes close to my inquiry,. May I interpret this to mean the cost of clearing  sewer pipe damages from a tree root is deductible for a non business home?

[Hal_Al]

Q. May I interpret this to mean the cost of clearing  sewer pipe damages from a tree root is deductible for a non business home?

A.  No. Repair expenses on your personal use property are not deductible.   If the cost was large enough  to qualify as an improvement (capital expenditure), then the cost will be added to your cost basis for when the property is sold in the future.