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Driveway paving

$3,000-$12,000

Can You Write Off Driveway Paving?

Short answer: No: paving or sealing your driveway isn't deductible; a new driveway adds to basis.

Home improvements aren't deductible for a personal residence, but they add to your cost basis, which lowers taxable gain when you sell (above the $250,000 / $500,000 exclusion).

Records to keep: Keep receipts, statements (1098, 1098-T, 1099, W-2G), and a note of what each cost was for. Compare itemizing to the 2026 standard deduction before you claim.