@apc272 and @ColeenD3 please take note of the posting date/time of the first three message in this thread. They are exactly the same down to the minute. That indicates this thread was imported from the old forum and was originally posted in a prior tax year. Laws have changed since. So the information provided in this thread is not "quite" accurate for a 2019 return.
As I interpret things, new windows in a rental property do not qualify for the safe harbor de-minimus deduction as an expense, regardless of their cost. This is becuase they do "in fact" become "a physicall part of" the structure. I saw a "fairly" good write up on this stuff on a third party website at http://qbpros.net/2019/05/depreciate-expense-irs-safe-harbor-rules/ Most of it is still in "tax-speak" but is more understandable and comprehendable than reading it in the IRS Statutes directly.
