Deductions During Quarantine

[Sunchimes]

In March, the state closed me down because the governor said in his handbook that anyone over 65 should not be around young children. Licensing interpreted that to move me to an inactive license. No indication of when I will be allowed to reopen.

I need to do some massive home repairs, one is to replace the rotting front porch and the other is to replace the wood floors in the playroom. (My house is over 100 years old, these things happen). While they are here and there is no one else coming and going, I may go ahead and have the floors in the dining room re-finished.

My question is whether these will be allowed as deductions since I am on unwanted inactive status. I plan to re-open as soon as the state allows it, but my licensor seems to think that won't be until there is a safe vaccine. However, I am currently limping along on unemployment. If I can't go back to work before unemployment runs out, I will have to consider closing and getting a job. That is last on my list of options.

So, question summary.
1. Will floor and porch repairs be an allowed deduction while the state won't let me open?

2. Will the repairs be an allowed deduction if I end up not re-opening, although I was still officially licensed when the repairs were done?

3. What about toys and supplies I bought while I was inactive?

Thank you so much!

[Sunchimes]

I couldn't see an edit button for some reason. But I also need to know if re-finishing the dining room floor would be a deduction. It is hardwood, covered by a previous owner with linoleum, now worn and torn. We have been putting up with it because the list of things to do is long, and that wasn't a priority. But as long as the flooring people are here, it may as well become a priority.

[TomCopeland]

Since you are planning on reopening in the future, you are entitled to deduct the business portion of all of these expenses. They would still be a deduction in 2020 as long as you were planning to reopen by the end of the year. If you did the work in 2021 but never reopened, you could not claim these deductions.

[Sunchimes]

Ok. That's good. But my licensor seems to think I can't re-open until there is a vaccine, which most likely won't be by the end of 2020.