How Do I Deduct a Deck?


It’s summer and time to enjoy your deck.

If you repair an existing deck or build one that the children in your family child care use, you can deduct part of the cost as a business expense.

If the new deck costs less than $2,500 you can deduct it in one year. Multiply the cost by your Time-Space percentage.

If you are simply repairing the deck (painting, staining, replacing some boards, etc.) then you can deduct the cost of the repairs in one year, regardless of the cost. Multiply the cost by your Time-Space percentage.

If the new deck costs more than $2,500 then you must treat it as a home improvement and depreciate it over 39 years.

Note: There is a new rule that may allow you to treat the deck as a repair rather than a home improvement, and thus be able to deduct it in one year! This rule is called the Safe Harbor for Small Taxpayers. It says that if the cost of the deck (plus any home repairs) is less than the lower of $10,000 or 2% of the adjusted basis of your home you can treat it as a repair.

Tom Copeland –

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Categories: Deductions, Depreciation and Home, Record Keeping & Taxes

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