termite remediation - expense or capital improvement

[lasersail12]

Our house was treated for both subterranean and wood rot termites. For subterranean, we had to have cabinets demolished in the garage plus have landscaping around the house including a vegetable garden removed then replaced with new landscaping.

For wood rot termites, we had:

-all windows and doors replaced with energy efficient windows and doors as part of demolishing the wood trim then installing stucco popouts around each window and door

-all fascia boards replaced and upgraded to windsorone boards that are pretreated for rot, insects and mold

-to install of new gutters since work on fascia boards demolished existing rain gutters

-to replace the roof as water damage was identified during work on fascia boards

-all flooring replaced as termites had eaten through hardwood flooring in majority of rooms

[Mike9241 · Accepted solution]

Since this is a personal residence there is no expense deduction. However, since these major repairs enhance the value of the property they should be considered capital cost which add to your basis.