I'm not an accountant but to my knowledge it's not deductible. Some repairs can be included to offset the capital gains when selling it, but I don't believe roof cleaning qualifies as a home improvement.
-- Edited by Roof Cleaning West Chester PA on Tuesday 28th of February 2012 12:18:10 AM
I would say not. I guess it wouldnt hurt to try until the feds decide to probe you. If you can write that off then im writing off the cutting of the grass as well.
If it is a rental or a commercial property, most definitely. If its just a residential it can fall under home repairs/ maintenance or whatever the law allows for homeowner deductions.