Tenant messed up my home!

My tenant has moved out of our home after being there 2 years. There has been lots of damage, but my questions center around just a few things:

1. The carpet was 4-5 years old but in good condition when this tenant moved in. The carpet was high grade. I am having to replace the carpet. How do I determine how much to hit them for the cost? There are three rooms they ruined. One I need to replace to match

2. They trashed our walls. I am hitting them for repairs, but not for painting of the walls. I am having to paint all the trim and doors etc because they were banged up, broken etc. Is it fair to charge them for the trim, doors, repairs, and me cover the regular walls?

3. They broke knobs, elements, took the drip pans on the stove. They also left it unbelievably filthy and grimey. I got a new stove....can I charge them for what it would have cost me to repair the old one?

[OHlandlord]

1. Can the carpet not be cleaned? You should have a written opinion from a carpet cleaner saying such if you plan to replace (also, lots of photos to prove that it was un-cleanable). You may charge them the depreciated value of the ruined carpet based on whatever schedule you are claiming for the IRS on your taxes. Look on the itemization page (Depreciation & Amortization report) of the Schedule E on your taxes and see what number of years is listed under the "LIFE" column. Then post that here along with the cost under the "Basis for Depreciation" column, and the date acquired. We can figure out how much you can charge them from there. You can charge them only with the rooms that are actually damaged. You cannot charge them for the room that you are replacing so that the carpet will match. There is no rule or law that says carpet must match. You can put a floor strip between the 2 different carpets and only replace the ones that are damaged. How many rooms did they ruin, and how many sq yds of carpet are in those rooms (as compared to the yds purchased on the schedule E)?

2. You can charge them to repair holes in the walls or trim. You can charge them to repair any broken door, or to replace it if it cannot be repaired. Painting is another matter. Since they lived in the house for 2 years, the paint on the doors and trim has been used for several years and must be depreciated. Some LLs would charge nothing for painting after a 2 yr occupancy. I expect to paint every 3 years (and just touch up in between.) I would charge them 1/3 of the cost of painting the doors and trim. There will be wear and tear on these over a 2 yr period so some bangs and nicks are to be expected as normal wear & tear.

3. You cannot charge them the cost of a new stove if the old one was repairable. You can charge what it would cost to clean and repair the old stove. But you had better have photos and estimates of the parts from the old stove to prove those charges. I do not buy new appliances, but rather repair the old ones whenever possible. The cost of new appliances must be depreciated and amortized from your taxes over a 5 yr period. The cost of repairs is deductible this year.