Is a complete roof replacement a deductible expense. If yes, where do I list it.

[DoninGA]

If this was on your personal residence, not used as a rental or in a business, then the cost of the improvement is not deducible on your tax return.  The cost is added to the basis of the home when it is sold.

[Anonymous]

if residential rental real estate, the cost would likely far exceed the de minimus exception for repairs and thus would need to be capitalized and depreciated