I replaced roof shingles on a rental property, should it be sec 179 deduction or amortized over 27.5 years. The roof shingles will only last 15 years or so. Thanks!

Forum|Forum|1 year ago
September 17, 2025
5 replies
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Bsch4477

Level 15

The roof expense must be depreciated over 27.5 years.

Opus 17

Level 15

There is a separate safe harbor for improvements that applies to small landlords, that would allow you to deduct the cost all at once, it is limited to items that cost 2% or less of the building's value or $10,000. So that probably doesn't help you either.

https://www.irs.gov/businesses/small-businesses-self-employed/tangible-property-final-regulations#Whatisthefactsandcircumstancesanalysis

Note that if you depreciate over 27.5 years but the shingles need to be replaced again earlier, the remaining depreciation can be claimed at that time. (i.e. if the roof becomes unserviceable and needs to be replaced after 15 years, you can deduct the remains 12.5 years of depreciation then. If the roof lasts 20 years, you deduct the remaining 7.5 year when you replace it. And so on.)

user17581220784Author

Level 2

Thanks for your reply and I have read the article you linked for safe harbor. The cost of roof shingles replacement in 2023 was $4500 and it was less than 2% of the property value. I am a small landlord. How should I claim the deduction if it was claimed erroneously claimed at a 27.5 year amortization in my 2023 return? TIA!