PatriciaV
Expert Alumni

Investors & landlords

According to IRS Pub 946 Appendix B, any property not listed in the tables is given a class life of seven (7) years under GDS. The MACRS tables in Appendix A provide the depreciation method that would apply.

 

You might also consider taking Special Depreciation, which would allow you to write-off 80% of the cost in the first year.

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