M-MTax
Level 12

Investors & landlords

I view this a little differently.

 

The roof covers the entire structure and only half of that structure is being rented. The roof would have to be repaired even if the second floor that is rented was not rented but held for personal use.

 

The roof is only part of the premises that is being rented. If this were a single-family home it would be a different matter.