Section 5C - Home Improvement, Repairs, and Home Services

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Section 5C - Home Improvement, Repairs, and Home Services

Part C - Household Services

1. Termite or pest control services
2. Gardening or lawn care maintenance services, such as -

Include any services provided under service contracts. Do not include services covered by property management or maintenance fees.

  • fertilizing
  • hedge trimming
  • lawn cutting
  • planting flowers
  • plowing
  • tilling
  • tree pruning
  • tree removal
  • weed control
3. Water softening services
4. Septic tank cleaning
5. Housekeeping services, such as -
  • cleaning
  • cooking
  • dusting
6. Home security system service fees

Do not include expenses for security cameras and equipment

7. Moving, storage, or freight services, such as -

Do not include expenses reimbursed by employers or other persons outside of the household.

  • cargo shipping
  • moving companies
  • self-storage units
8. Heating or air conditioning service contracts, such as -

Do not include repair.

  • central air conditioner
  • central cooler
  • furnace
  • heat pump
9. Home warranties, maintenance, repairs, or service contracts on household appliances, such as -
  • dehumidifier
  • dishwasher
  • home warranty
  • portable fan
  • portable heating equipment
  • range hood
  • range/oven
  • refrigerator
  • sewing machine
  • stove
  • vacuum cleaner
  • washer or dryer
  • window or portable air conditioner
10. Other home services or repair jobs in or around the home, not already reported, such as -
  • diaper service
  • pool maintenance
  • snow removal
Page Last Revised - July 30, 2025