Removing a Dying Tree

[Sunchimes]

We have a tree in the play yard that is dying and must come down. It is inside the fenced in play yard area, and we don't use that area for anything but outside play for the day care kids.

Can I take 100% of the cost of removal or just t/s? I don't have any kids at home, so no one goes in there except me to clean and my husband to mow.

Thankis

[TomCopeland]

Tree removal

Because the area affected is 100% child care space, claim 100% of the cost of removing the tree as a repair on Form 8829.

[Sunchimes]

Thank you Tom. I've taken pictures to show that it is all in the space. I'll tuck them in with my tax stuff just to be safe. I appreciate the help.