How to calculate the expense of re-roofing for home business ?

[see123]

In case, I spent $13,000 to reroofing my house and 1/4 room for business use, how much can count as business expense ? thanks.

[evelynm]

Hello:

The roof is a capital improvement to the home/home office and would be added to the Depreciation schedule - from there the home office allocation of 1/4th ie. 25% should calculate and be included as part of the depreciation expense on your home office deduction.   The remaining 75% you would keep track of as an improvement that adds basis to your home to reduce the gain (if any) when you sell the home.

Here is a link for further details:   https://turbotax.intuit.com/tax-tips/small-business-taxes/what-is-irs-form-8829-expenses-for-busines...