If you had roof damage and insurance paid for the repairs leaving you with a deductible of $1,000, you can only deduct as rental expenses (under Repairs and Maintenance) the amount of the deductible, and not the full cost.
For this repair, you do not need the Small Taxpayer safe harbor Election. But if you have other improvements that you wish to expense, you may consider the election.
Please see this IRS document for more information:
https://www.irs.gov/businesses/small-businesses-self-employed/tangible-property-final-regulations#Sa...
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