Rental properties-carpet installed. What’s required for irs.

You don't have to mail any receipts to the IRS but you do have to keep the receipts with your tax records. 

Per IRS:

• Supporting documents include sales slips, paid bills, invoices, receipts, deposit slips, and canceled checks.
• These documents contain the information you need to record in your books.
• It is important to keep these documents because they support the entries in your books and on your tax return.
• You should keep them in an orderly fashion and in a safe place. For instance, organize them by year and type of income or expense.

Under the IRS de minimus (business) safe harbor election, you may be able to deduct the carpeting as an expense. There are two elections you can make:

• One is used to deduct items with a cost of $2,500 or less instead of depreciating. 
• The second election deals with deducting improvements to business buildings.
• Please see the TurboTax FAQ What can I expense or depreciate with the business safe harbor election?, to determine which situation is best for you and how to enter the carpeting in TurboTax.