Section 179 Not Allowed on Rental Property
To qualify for the section 179 deduction, your property must have been acquired for use in your trade or business. Property you acquire only for the production of income, such as investment property, rental property (if renting property is not your trade or business), and property that produces royalties, does not qualify.
Per IRS Publication 946 How to Depreciate Property,
The special Depreciation Allowance may be available.
