Section 179 specifically excludes personal property used in *residential* rental property. However, there is still one important property category you can deduct under Section 179: Personal property you use in your rental business that is not located inside your rental buildings. This can include:
computers
telephones and cell phones
office equipment
office furniture you use in your office or other place of business
cars and other vehicles
software, and
maintenance equipment such as lawnmowers.
