Repairs/Improvements made in 2020, but paid in 2021

[Brendan Carlson]

For one of my rental properties, I had a contractor do 2 repairs (small roof repair, replaced four windows) and 4 improvements (added support beams in crawlspace, added gutters and downspouts, added basement access door, added soffit).

The work was completed in December 2020. However, I paid in January 2021 via check.

Would I expense & capitalize these repairs & improvements on my 2020 taxes or 2021 taxes?

[Basit Siddiqi]

@Brendan Carlson

If you are a cash-basis taxpayer(like most individuals are), the deduction is available in 2021.

The only exception is if you meant you paid by credit card in 2020 and paid the credit card off in 2021(I doubt you meant this) but in this situation, the deduction would be in 2020.