Are gutters tax deductible?

Your own home

The IRS treats new gutters, gutter guards and downspouts on a personal residence as a capital improvement. You cannot deduct them in the year you pay for them. Keep the invoice anyway, because improvements are added to your home's cost basis. When you sell, a higher basis lowers your gain, which only matters if your gain is larger than the home sale exclusion you qualify for. IRS Publication 523, Selling Your Home, explains basis and the exclusion.

Rental property

• Repairs to existing gutters, such as resealing a seam or rehanging a section, are generally deductible as a rental expense in the year paid.
• New gutters or full replacement are generally an improvement that is depreciated over time rather than deducted at once.

IRS Publication 527, Residential Rental Property, covers the repair versus improvement rules.

Home office

If you qualify for the home office deduction, a share of repairs that benefit the whole house may be deductible based on your business use percentage. IRS Publication 587 explains how.

Storm damage changes the picture

If hail or wind wrecked the gutters, your homeowners policy may pay for them, which is worth far more than any tax angle. See the after a hail storm checklist. This is general information, not tax advice; a tax professional can apply it to your return.