179 can't be used on residential rental property. the TCJA changed the definition of qualified real property to qualified improvement property QIP must meet the following test 168(e)(6)(A)
the improvement is to an interior portion of a building that is nonresidential real property
but if you look upon the new cabinets as being a repair, then it can be expensed. (if audited the IRS might disagree)
there is even a safe harbor election for small taxpayers ( average annual gross receipts for the last 3 years of $10 million or less) which allows them not to capitalize improvements to a building if the total amount paid during the year for repairs, maintenance, improvements and similar activities on the building (unadjusted basis must be $1 million or less) do not exceed the lesser of 1) $10,000 or 2) 2% of the buildings unadjusted basis. some versions of TT do not contain this election which must be included with your return.
this means that if you make the election and are within the $ limits, the IRS can't make a change if audited. it doesn't prevent you from expensing items you consider repairs if you exceed the $ limits, but as stated at the top the IRS could make a change
now as to appliances
5-year property. This class includes computers and peripheral equipment, office machinery (typewriters, calculators, copiers, etc.), automobiles, and light trucks. ?This class also includes appliances, carpeting, and furniture used in a residential rental real estate activity.
rather than 179 you can take 100% bonus depreciation. whether to use 179 or bonus depends on several factirs. 179 can't exceed the profit before the 179 deduction while bonus is not limited. however, if you are subject to state taxes and can use all the 179 it might be better than bonus because many states limit bonus but not 179. others limit both.
one other thing to consider but you didn't mention is the qualified business income deduction. assuming you only have 1 single family residential rental, the IRS regs on this say you (and people or businesses you hire to perform services on the property) should spend 250 hours or more in certain activities with regard to the property during the year. you probably qualify but I am guessing.
next year the IRS want lessors to maintain documentation to prove the hours requirement was met. (good luck on this - say you hire a landscaper - are you going to watch them and run a stopwatch.
