For residential rental property reported on Schedule E, assets used there are specifically not eligible for Section 179 expensing.
Repairs as part of an extensive remodeling or restoration of your property, the whole job is an improvement. In that case, you should capitalize and depreciate the repair costs as the same class of property that you have restored or remodeled . Depreciated 27.5 years.
Appliances are a 5 year property .
With out passive income to cover passive losses they are carryforth [form 8582] until you have passive income to cover.
