My last tenants destroyed my unit. floors and walls with stains and cigarette burns. approx. 6000 for new floor. can I claim this as maintenance and repairs?

[TurboTaxKim · Accepted solution]

Yes, you can claim this as a Maintenance & Repair "expense". An expense that simply restores a property to its original condition is usually a current expense. So as long as you didn't "improve" the property beyond its original condition, you can claim the cost as Maintenance & Repairs.

For example: 

• You replaced linoleum flooring with the same type of vinyl flooring, this is a "current expense".
• If you replaced that flooring with hardwood floors, you have improved it and therefore must claim as a "capital expense".