ColeenD3
Expert Alumni

Investors & landlords

Unfortunately, I can't tell a white bullet point from a black one. Roofs do qualify.

  • Qualified improvement property, which means any improvement to a building’s interior. However, improvements do not qualify if they are attributable to:
    • the enlargement of the building,
    • any elevator or escalator or
    • the internal structural framework of the building.
  • Roofs, HVAC, fire protection systems, alarm systems and security systems.

These changes apply to property placed in service in taxable years beginning after Dec. 31, 2017. TCJA Depreciation