de minimus safe harbor

Can de minimus safe harbor be used for items purchased last year for sole purpose of using in a rental but not put into service until this year. Thank you

Investors & landlords

Usually the deduction happens in the tax year you place the items into service.   Of course if you buy replacement linens, kitchenware, cleaning products,  etc for future use then I would count it in the year you buy them as "supplies" even if they are not "consumed/used" until a future tax year. 

Investors & landlords

Ok so if I bought wood and hardware to make furniture this year that will not be in the rental until next year, I can expense the cost of the furniture next year. I know that I can't include my labor. Thanks

Investors & landlords

Correct.