I just closed on a duplex. For each unit of the I purchased a set of new refrigerator, microwave, washer, dryer.
Unit 1: Rental since Day 1
Unit 2: Owner occupied for 12 month then convert to Rental
I understand as a landlord I am able to deduct all the appliances in Unit 1 (de minimis safe harbor, everything is <$2,500) . For my own unit I am not allowed to deduct as it is personal use year 1. But once I move out and rent Unit 2, may I take the deduction. If so am I able to used de minimus safe harbor or will I have to depreciate the appliance along with the unit?
