When this guide is useful
A roof project combines small repairs, replacement and related damage work.
The distinction that matters
Repair versus improvement analysis depends on the facts and applicable unit of property. A contractor's use of the word repair does not settle tax treatment.
A worked situation to investigate
A landlord replaces one damaged section while the invoice also covers a larger roof upgrade and interior restoration.
The example is illustrative. Begin with the underlying event and its source documents, then separate missing facts from disagreements about their treatment. Work through the checks below in the order that matches your file, rather than treating a completed checklist as a tax conclusion.
Build a traceable handoff
Identify the affected person, entity or property and the relevant period. Keep original evidence, corrections and the reviewer's written conclusion connected. If the facts change after review, preserve the earlier version and ask whether the change affects implementation.