Carl
Level 15

Investors & landlords

Technically yes. But your only other choice (which you can do) is to list it as a separate asset. You'd have to do that because a washer and dryer is not "a physical part of" the structure. It's an appliance. Additionally, appliances are depreciated over 5 years, whereas your rental property is depreciated over 27.5 years.
But a new law was enacted a few years ago referred to as "de-minimus safe harbor" which allows you to expense certain qualified assets (such as appliances) that cost under $2500. A washer/dryer qualifies for this expense since you purchased it specifically and only for the rental. The fact you purchased it before the property was placed in service is fine since there's no "personal use" of the appliance.
By expensing it, when you need to replace it down the road you just dispose of the old one, buy/install the new one and expense the new one too. It's a given that you will get "at least" 5 years out of it. More than likely it will last double that, depending on the kind of tenants you have.
Remember the oxy-moron rule set of the IRS?
1) For every rule their is an exception.
2) There are no exceptions for rule number 1.