Investors & landlords


@apollog wrote:

Can you also be specific on where in IRS Publication 946 there is an instruction to use ADS for foreign rental property.


It is in the Internal Revenue Code - §168(g)(1)(A) requires the use of ADS for property used predominantly outside the U.S.

 

You can see the actual recovery period (effective January 1, 2018) in Publication 946 at the link below.

 

https://www.irs.gov/publications/p946#en_US_2018_publink1000107533