Hal_Al
Level 15

Investors & landlords

It's an improvement and is depreciated over 27.5 years.

However, there is a relatively new tax break that will allow you to elect to deduct it all this year.

You can still use the  De Minimis Safe Harbor election for improvements Up to $2500.

  Reference:  https://www.irs.gov/businesses/small-businesses-self-employed/tangible-property-final-regulations