A small window repair is current; a replacement program is usually capital. Replacing glass, hardware, or one damaged component can be repair work. Replacing all or a substantial portion of the building's windows restores a major component.
The expense-specific result is below. The shared BAR test, de minimis safe-harbor rule, and source guide live on the deductions hub so they are not repeated on every expense page.
A worked classification for window replacement
Replacing cracked glass for $375 is a current repair. Replacing twelve windows for $14,400 is a building-envelope restoration and is capitalized over 27.5 years.
Records that support this treatment
Keep window count, condition, reason for replacement, efficiency specifications, invoice, photos, permit, reimbursement, and in-service date.
Keep the invoice, the decision, and the Schedule E placement together. The broader rental property deductions guide and the Schedule E walkthrough cover the full return.
This is general information for organizing rental records, not tax advice. Elections, entity structure, mixed use, and the exact unit of property can change the answer. Bring the invoice and the underlying facts to a CPA before filing.