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Employee
June 1, 2019
Question

How to claim public sidewalk repair cost.

  • June 1, 2019
  • 2 replies
  • 0 views

This is what  IRS website says - 

Assessments for local benefits.   You cannot deduct amounts you pay for local benefits that tend to increase the value of your property. Local benefits include the construction of streets, sidewalks, or water and sewer systems. You must add these amounts to the basis of your property.

  You can, however, deduct assessments (or taxes) for local benefits if they are for maintenance, repair, or interest charges related to those benefits. An example is a charge to repair an existing sidewalk and any interest included in that charge.

2 replies

June 1, 2019

Assessments would typically be included as part of your property tax notice.  If this is the case, then deduct as a property tax on your return. 

If it is assessed for your main home, just include it in the box asking for property taxes paid for Your Main Home.  If it is assessed for another property that you own, include it in the box asking for property tax for Other Property.


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March 3, 2021

I received a notice from the City I live in that I could either pay the City to complete the sidewalk repair or hire my own contractor.  For ease I decided to let the City due the work.  I received a bill and paid them for the work.  Since it was maintenance can I still deduct the expense?  If so, where do I list this expense in Turbotax as it wasn't part of my Property Taxes?

macuser_22
Employee
March 3, 2021

@ShannonBondoc wrote:

I received a notice from the City I live in that I could either pay the City to complete the sidewalk repair or hire my own contractor.  For ease I decided to let the City due the work.  I received a bill and paid them for the work.  Since it was maintenance can I still deduct the expense?  If so, where do I list this expense in Turbotax as it wasn't part of my Property Taxes?


This post could be years old before Congress eliminated all  miscellaneous deductions.   Unless there is some state deduction, this cannot be claimed on a Federal tax return.

**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**