When entering an asset be sure to read all of the screens thoroughly. If the asset qualifies for Sec 179 or the Special Depreciation Allowance (SDA), then one of the screens that appears after you enter the asset will give you the option to take the Sec 179 or SDA or both if the asset qualifies. Not all assets qualify, for example, the MACRS classification of Residential Rental Real Estate does not qualify for either Sec 179 or the SDA. But the MACRS classification of Appliances does qualify if you meet other requirements. So if the program does not give you the option to take the Sec 179/SDA for an appliance, it's usually because you did not indicate, in some way, that you are an active participant in the rental activity.
If you are getting the error that Sec 179 should not be entered because this rental property is not a commercial property, it's likely the asset is classified as residential rental real estate, which would be correct for property improvements. The MACRS classification of structural residential rental real estate does not qualify for either Sec 179 deduction or the SDA for accelerated depreciation. It does include Section 179 expensing of Section 1245 property (non real property) expanded under TCJA (Tax Cuts and Jobs Act) for residential single/multifamily property where the property is used or connected with predominantly furnishing lodging such as furniture, appliances and other equipment.
