For 10 months of 2016 (and 1 month of 2017) I rented my residential home. This was a one time deal. I am now back living in my home and do not plan on renting it again. In late 2016 (August) the refrigerator and dryer broke down and I replaced them with new units. In TurboTax I elected to do this "one time special depreciation" in addition to just "depreciation". The special depreciation amount is nearly half the cost of these appliances, yet there was only 5 months of actual use for rental (business purposes). Am I actually allowed to take these big special depreciation deductions? Maybe I'm wrong but it seems like the IRS is assuming that I will continue to rent the house, when I actually will not.
