It is my understanding that for a "plain vanilla" rental property one is unlikely to qualify as a business and therefore would not be able to claim de minimis election. That is because one is unlikely to spend 250hrs/y actively managing single-family rental where tenants tend to stay 1y+.
That being said, why would it be ok to claim appliances under 2.5K as an expense (unless you qualify for a safe harbor rule that most of the vanilla rental would not)? Am I missing some other provision of the tax code?
