Can I Claim?

[Unregistered]

This year we added onto our deck. We will use this additional area for story time during nice days as well as enjoying lunch outdoors. The cost of the deck was $2137. Can this be claimed on taxes as a deduction?

What about chemical spraying for bugs?

New windows?

Decorations purchased for Halloween, Christmas, etc?

[TomCopeland]

Depreciate the deck as a home improvement (39 years) after applying your time-space %. Same answer for new windows.

Bug spray - Multiply by your time-space % and claim in 1 year. Same answer for Halloween and Christmas decorations.