There are no tax deductions for installing a replacement roof on your personal residence. You can include the cost in your adjusted cost basis when you sell the property, which may reduce your capital gains, and any capital gains tax you may owe.
If the air conditioner met the required efficiency standard, you might have been able to claim an energy efficient improvement credit on your 2022 tax return, you can’t claim it now, you have to go back and file an amended return to claim it in the year that it was actually installed. (You claim the credit when the property is installed, not necessarily when you pay for it.) Any remaining cost not covered by the credit is also added to your adjusted cost basis, and may reduce your capital gains when you sell.
If this is business property, such as an office building or a residential rental unit, you would also report the cost on your 2022 tax return. You can take depreciation over time, but you must list the improvements as property assets in the year when they are installed.
