Usually not in full in the year paid. A full roof replacement is normally a restoration of a major building component and is capitalized. A limited patch can be a current repair.
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 roof replacement
A $650 flashing repair that stops one leak is generally deductible on line 14. A $16,500 tear-off and full reroof placed in service in September is a 27.5-year asset with a partial first year under the mid-month convention.
Records that support this treatment
Keep the scope of work, roof-area details, before-and-after photos, warranty, invoices, insurance settlement, and placed-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.