No, you cannot claim repairs fees as a tax deduction, they are considered personal and are not tax deductible. However, you can claim Casualty and Theft deduction on the roof to see if you will get any tax break. You must itemize your deductions to do so, and casualty and theft deduction is very "difficult" to get due to many rules that govern the deduction (see my note below for details).
Please follow steps below for
data entry:
- Federal Taxes
- Deductions & Credits
- Scroll down to Other
Deductions and Credits and select Casualties and Thefts
NOTE: There are few rules that govern the Casualties and
Thefts deduction and more often than not the actual deduction doesn't make much
difference on your tax return. First, the loss is deducted as part of your
itemized deductions (you claim real estate tax, mortgage interest, state income
tax, charity, etc.). Secondly, you must reduce your loss by proceeds
received from your insurance. Thirdly, once you determine your actual
loss, the loss is reduced by $100. Finally, after applying $100 reduction,
your total casualty loss is reduced again by an amount that equals to 10% of
your Adjusted Gross Income. Only then, the net result (the remaining
amount) is then taken as your deduction on your tax return.
