Can you write off a roof replacement or your insurance deductible on taxes?

Your own home

Replacing the roof on your personal residence is treated as an improvement. You cannot deduct it, but you add the amount you paid out of pocket to your cost basis, which can reduce taxable gain when you sell. Keep the contract and proof of payment with your house records.

The deductible and casualty losses

Personal casualty losses are deductible only in limited cases. Under current federal law the loss must come from a federally declared disaster, and for tax years beginning after 2025 certain state declared disasters can also qualify. The loss is reduced by insurance reimbursement, then by $100 per event and 10 percent of adjusted gross income, and you generally must itemize. Most Georgia hailstorms are never declared disasters, so for a typical roof claim the deductible you paid is simply your share of the loss. IRS Publication 547 explains the rules.

Rental property

On a rental house, a new roof is depreciated over the building's recovery period (27.5 years for residential rental property), while a genuine repair can often be deducted in the year it is made. If insurance paid part of the cost, that affects the numbers. IRS Publication 527 covers rentals.

Home office

If you claim a home office, a portion of some home expenses may be deductible, but the rules are specific.

Because tax law changes and every situation is different, take your invoice, the insurer's settlement letter and payment records to a tax professional. For how the claim payments themselves work, see ACV vs RCV, and remember that in Georgia no contractor may legally pay or waive your deductible (why).