Is the house your personal residence or is it rental property or property held for investment?
What have you done for income tax reporting in the past? Where did you deduct the real estate taxes, schedule A or schedule E?
What is the nature of the "repairs", and when are they being done?
What are the terms of the "land lease sale"?
As a "sale" of a personal (principal) residence, there is no deduction for these expenditures. The repairs, painting etc., would either be "fixing-up expenses" (done within 90 days leading up to the "sale" & paid before 30 days after the sale) or improvements or in the case of utlities personal expenses. The former being either subtracted from the selling price as selling expenses or added to the cost basis of the property. Since it appears that the sale wouldn't be taxed as it was the sale of a personal residence & would fall under the exemption amount, any adjustment would make no difference.
Expenses that you incur to physically prepare your home for sale. Fixing-up expenses include repairs and decorating that make the home more saleable but do not include improvements, such as room additions or major remodeling. You subtract fixing-up expenses from the amount you realize from the sale. With the new exclusion for most gains from home sales, fixing-up expenses are not usually as important as they were under the old rules."
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The only "deduction" comes as a reduction of the capital gain in the year of sale. See previous answer re additions to cost basis of the property or fixing up expenses as selling expenses, along with the realtor agent fee & attorney fees; None of this makes any difference if there is no capital gain that is taxable. There is no deduction for 2009 for anything except possibly any real estate taxes you paid in 2009, as they would have been anyway.
Hope this clarifies my answer for you.