Carl
Level 15

Deductions & credits

SEC1250 property becomes "a part of" the structure. Things like a new HVAC system, new windows, etc.

SEC1245 property would be things not part of the structure. For example, furniture, new refrigerator/freezer, etc.

But a new hot water heater is SEC1250 because it does become a part of the plumbing system, which is already a part of the structure.