@feiwenw66563 See the answer by awesome Tax Expert @Irene2805 about the annual election. You can choose the annual election if you'd rather deduct individual improvements costing $2,500 or less rather than depreciating them. So if you made multiple improvements totaling $35,000 but made some improvements costs $2,500 or less, you can deduct some improvements under the de minimis safe harbor election. For example, if you bought a door as part of your improvements.
See: Re: I have a rental property, and I spent about $2...
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
