What this line means
Costs to keep your rental property clean and in working order. This covers turnover cleaning between tenants, routine janitorial services, landscaping, snow removal, pest control, gutter cleaning, HVAC filter changes, and similar recurring maintenance. These are operating expenses deducted in full in the year paid — they are not capital improvements.
Does this apply to you?
- You hire a cleaning service to prepare a unit between tenants
- You pay for landscaping, lawn care, or snow removal at your rental property
- You contract pest control services for your rental property
- You pay for routine maintenance like gutter cleaning or pressure washing
Easy to overlook
Turnover cleaning costs between tenants add up fast Every time a tenant moves out, the deep cleaning costs — carpet shampooing, appliance cleaning, window washing, painting touch-ups — are fully deductible. Landlords with frequent turnover (especially short-term rentals) generate significant cleaning expenses that often go untracked because they pay cleaning crews in cash or through apps without keeping receipts. 1 IRS Publication 527 — Residential Rental Property
Landscaping and exterior maintenance are included on this line Mowing, tree trimming, mulching, and seasonal planting at a rental property are deductible maintenance expenses, not personal expenses. Landlords who manage their own properties and hire a lawn service often forget to include these costs because they do not associate exterior work with “cleaning and maintenance.” 2 General filing pattern — cleaning costs not tracked between tenants
Watch out for this
Deducting a major renovation as cleaning and maintenance. Repainting a single room between tenants is maintenance. Repainting the entire exterior, replacing all flooring, or renovating a kitchen is a capital improvement that must be depreciated over its useful life on line 18 — not expensed on line 7. The IRS distinguishes between maintaining current condition (deductible) and improving the property beyond its original condition (capitalized).
Footnotes
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IRS Publication 527, Residential Rental Property, Rental Expenses. https://www.irs.gov/pub/irs-pdf/p527.pdf ↩
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IRS Publication 527, Residential Rental Property, Repairs and Improvements. https://www.irs.gov/pub/irs-pdf/p527.pdf ↩