Is my in ground sprinkler system, permanent whole house generator, Culligan soft water system and patio enclosure considered capital improvemennts are they dedctable?

The tax treatment would depend on whether the improvements you made were actually improvements or were ordinary repairs. A repair keeps your home in an ordinary, efficient operating condition. It does not add to the value or your home or prolong its life. Repairs include repainting your home inside or outside, fixing your gutters or floor, fixing leaks or plastering, and replacing broken window panes. You cannot deduct repair costs and generally cannot add them to the basis of your home. However, repairs that are done as part of an extensive remodeling or restoration of your home are considered improvements. You add the cost of them to the basis of your home and you get the benefit when you sell. For example, if you replace a leaking water pipe, that is a repair and is not deductible.. If you replace all of the plumbing in the home at the same time, that would be an improvement that you would add to the cost basis.