Yes your roof is a capital improvement. You should use the cost of the roof just like you do for your home cost that you have used for your four home office deductions. You can depreciate it just the same and take the partial depreciation for each home office deduction for the four businesses using the 39 year recovery. Or if your home office space is used 100% for business you could choose the option of Section 179. Keep your information until you sell your home due to the recapture rules for depreciation. Section 179 would also need to be recaptured in any year that the business use of the home office drops below 51% business use or stops being used as a home office.
Partial business use.
When you use property for both business and nonbusiness purposes, you can elect the section 179 deduction only if you use the property more than 50% for business in the year you place it in service. If you use the property more than 50% for business, multiply the cost of the property by the percentage of business use.
Here is the definition of 'Qualified Section 179 Real Property':
Qualified section 179 real property.
You can elect to treat certain qualified real property you placed in service during the tax year as section 179 property. If this election is made, the term “section 179 property” will include any qualified real property that is:
• Qualified improvement property as described in section 168(e)(6) of the Internal Revenue Code, and
• Any of the following improvements to nonresidential real property placed in service after the date the nonresidential real property was first placed in service.
- Roofs.
- Heating, ventilation, and air-conditioning property.
- Fire protection and alarm systems. 4. Security systems.
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