@charjean47 when you enter the asset it's important to read the screens as you work it through. If the asset you enter qualifies for SEC179 or the Speical Depreciation Allowance, then one of the screens that appears after you enter the asset will give you the option to take the SEC179 and/or SDA *IF* that asset qualifies. Not all assets qualify. For example, the MACRS classification of "Residential Rental Real Estate" does not qualify for either SEC179 or the SDA. But the MACRS classification of "Appliances" does qualify *if* you meet other requirements. So if the program does not give you the option to take the SEC179 or SDA for an appliance, it's usually because you did not indicate that you are an active participant in the rental activity.
Also note that for assets not classified as "Residential Rental Real Estate" that cost less than $2,500, you can just expense them under the Safe Harbor de-minimus Act instead of depreciating them, and be done with it forever. It's deducted from the taxable rental income, does *not* get added to the cost basis, and there's no having to deal with depreciation recapture when the asset breaks or the property is sold. Overall, if the asset qualifies (and a refrigerator would unless you paid more than $2,500 for it) I always recommend folks just expense those assets they can under the Safe Harbor Act, and be done with it once and for all.
The definition of active participation per the IRS:
Active participation. Active participation isn’t the same as material participation (defined later). Active participation is a less stringent standard than material participation. For example, you may be treated as actively participating if you make management decisions in a significant and bona-fide sense. Management decisions that count as active participation include approving new tenants, deciding on rental terms, approving expenditures, and similar decisions. Only individuals can actively participate in rental real estate activities. However, a decedent's estate is treated as actively participating for its tax years ending less than 2 years after the decedent's death, if the decedent would have satisfied the active participation requirement for the activity for the tax year the decedent died
