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Level 1
posted Apr 5, 2020 4:36:06 PM

Storage Buildings and listing them as an asset

I purchased a large storage building for my business that was built on my property. In trying to list it as an asset, there is no category for this type of asset. When choosing add an asset, the only categories to choose from are : 1- computer, video, photo and telephone equipment,  2-  tools machinery equipment and furniture, 3- Real estate property,  and 4-Intangibles, other property. None of these categories seem to work for a storage building. The building is too large to be moved and was built on site. I did run electric to it. It does not have a foundation as in typical building construction but is meant to be more or less a permanent structure. 

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1 Best answer
Employee Tax Expert
Apr 5, 2020 5:04:01 PM

I would treat this as a property that does not have a class life and has not been designated by law as being in any other class as a 7-yr property.

  1. Go to the assets section in your Schedule C.  Go through the questions 
  2. When it asks "describe this asset" check  Intangibles, Other property
  3. Tell us a little more Other Asset Type
  4. Tell Us About This Asset / Large Purchase  fill in the blanks
  5. Next screen is where you can indicate this is a new purchase and that you used it 100% for business. Record the date you started using it for your business
  6. Here you will enter this as a 7-yr property.  I have checked IRS sources to see if a storage shed is listed with its own depreciation schedule and recovery period.  It is not.  If you select the asset class link, it will instruct you to use the 7-yr class life for any property that does not have a class life and has not been designated by law as being in any other class. 

8 Replies
Employee Tax Expert
Apr 5, 2020 5:04:01 PM

I would treat this as a property that does not have a class life and has not been designated by law as being in any other class as a 7-yr property.

  1. Go to the assets section in your Schedule C.  Go through the questions 
  2. When it asks "describe this asset" check  Intangibles, Other property
  3. Tell us a little more Other Asset Type
  4. Tell Us About This Asset / Large Purchase  fill in the blanks
  5. Next screen is where you can indicate this is a new purchase and that you used it 100% for business. Record the date you started using it for your business
  6. Here you will enter this as a 7-yr property.  I have checked IRS sources to see if a storage shed is listed with its own depreciation schedule and recovery period.  It is not.  If you select the asset class link, it will instruct you to use the 7-yr class life for any property that does not have a class life and has not been designated by law as being in any other class. 

Level 15
Apr 5, 2020 5:26:03 PM

A storage building is real estate property. Yes, it's that simple. As a business asset it's cost will be depreciated over 39 years.

Level 1
Apr 5, 2020 6:20:17 PM

Thanks for your reply just wanted to ask if its possible to take the section 179 deduction for this?

New Member
Apr 13, 2022 12:14:51 PM

I HAVE A LARGE SHED WITH A CONCRETE BASE AND HAS A CAR LIFT AND MANY TOOL BOXES ET TO WORK ON CARS AND ALSO TO STORE MY BUSINESS EQUIPMENT AND TOOLS IN

WHAT ASSET CLASS DO i USE - ALSO IF I MAKE IMPROVEMENTS SUCH AS A SECURITY SYSTEM AND ALARMS HOW WOULD THAT CLASSIFY  

 

SO CONFUSED AS TO WHAT TO DO

Employee Tax Expert
Apr 13, 2022 12:34:29 PM

Large shed as in a pole building? A non residential building is depreciated over 39 years.  Since this is the building you are working in, it sounds like it is more than JUST a shed. This means you would enter it as an asset that is a building.

 

As for security cameras and alarms, those things would be expensed. Those are not improvements.  Improvements would increase the life of the building, like a roof or deck. 

New Member
Apr 14, 2022 9:19:30 AM

Thank you for answering that question. Sound like its is a building being that it has a concrete slab foundation. The question for me is how do I categorize it? No residential real property? or Land improvement or other??

Thank you for you help!

Employee Tax Expert
Apr 14, 2022 11:54:32 AM

If it is a building used strictly for business you will classify it as a non-residential building depreciated over 39 years. If it is a storage shed built for personal purposes at your primary residence, it is added to the basis of your residential property, which comes into play whenever you sell your house to lessen capital gains.

 

@57Mejia

 

 

Level 2
Sep 8, 2023 6:35:31 AM

Concrete base means it's intended as permanent and you should use the Building/Real Property classification of 39 years