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@jskouberdis wrote:

Now that he sold the property it came to light that expenses that he paid personally in the last 30 years totalling $75,000 were never given to me. 

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Improvements add to Basis.  The depreciation that COULD have been taken lowers Basis, and the gain results in Unrecaptured Section 1250 Gain.  Use Form 3115 to 'catch up' on the missed depreciation.

Repairs from prior years can NOT be taken now.  They would need to be on an amended return.  But amending would only benefit if the repairs are within the last three years or if they result in increasing carryovers that flow to the current year (or within the last three years).