JamesG1
Expert Alumni

Investors & landlords

The IRS Publication 946 How To Depreciate Property includes the Table of Class Lives and Recovery Periods found here on page 97.

 

As a component of residential rental property, I would select Rental Real Estate Property and Land Improvements.

 

**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"