@DumbDadLTG wrote:...(I meet the other requirements and used SHFST last year)..
Are you 100% certain you're going to meet the requirements for the SHST? Note that it's the lesser of 2% of the unadjusted basis OR $10,000 AND that is for the total amount paid during the taxable year for repairs, maintenance, improvements, or similar activities.
I have to assume that the $10,000 would apply here and you're trying to split $19,000 over two years, which is obviously $9,500 per year. Regardless of any other considerations, that only leaves you with $500 to cover other repairs, maintenance, and improvements and I would find it difficult to figure how you only have $500 or less in other repairs and maintenance alone.
EDIT: You both beat me to the punch here. Sorry.
