tony-j
New Member

How are tenant leasehold improvements depreciated in 2018?

I leased office space for my business in 2018 and paid $20,000 for the build out of the interior of my office.

The landlord did not charge rent for the first 8 months of the lease term as part of the negotiation for me to pay for my own office build-out.

How is the $20,000 I paid depreciated for tax purposes?