I have a home office in my home and am used to taking home depreciation on Form 8829 including depreciation on improvements to the whole house (prorated by square footage of course). Last year, I had a heat pump water heater installed for the whole house and would like to include it on Form 5695 for the non-business energy property credit. But this leaves me wondering, since the water heater was an improvement should or can I include it in my Form 8829 depreciation as well?
