謝謝，我今天在nolo上看到一個例子，他把維修和improvement合起來算了，產生了我的疑問。

Example of SHST In Action

Sam owns a single family home that he rents out. It has a $100,000 unadjusted basis (that is, it cost $100,000). During 2014, he paid $200 to a plumber to fix a leak, repaired a window for $400, and replaced the home's water heater for $1,200. Sam qualifies for the small taxpayer safe harbor because the $1,800 he spent on repairs, improvements, and maintenance during 2014 is less than 2% of his building's unadjusted basis (2% x $100,0000 = $2,000). By filing an election to use the SHST, Sam may currently deduct the entire $1,800 on his 2014 IRS Schedule E. This is so whether or not any of these expenses, such as the water heater replacement, might constitute an improvement under the more complicated IRS repair rules that apply in the absence of a safe harbor.

所有跟帖： 

• 算SHST時兩者要合起來看是否滿足。當然不滿足的話，維修還是可以減。 -jenning- ♂ (0 bytes) () 02/11/2023 postreply 10:35:07

• 明白了，謝謝 -加州老中- ♂ (0 bytes) () 02/11/2023 postreply 10:57:22