Skip to main content
TurboTax
Community
TurboTax
TurboTax
amad2
Level 2
December 14, 2022
Solved

Is this correct regarding rental property:new carpeting replacing worn out is considered maintenance, whereas new carpeting over uncarpeted is depreciation expense?

Would this also apply to drapery?
Anonymous_Answer
Level 15
December 14, 2022

Those items would typically be considered improvements and, therefore, capitalized rather than expensed.

 

However, you may be able to expense (deduct) the cost (up to $2,500 per invoice) if a de minimis safe harbor election is made.

 

See https://www.irs.gov/businesses/small-businesses-self-employed/tangible-property-final-regulations#Ademinimis

View in thread

2 replies

Anonymous_Answer
Level 15
December 14, 2022

Those items would typically be considered improvements and, therefore, capitalized rather than expensed.

 

However, you may be able to expense (deduct) the cost (up to $2,500 per invoice) if a de minimis safe harbor election is made.

 

See https://www.irs.gov/businesses/small-businesses-self-employed/tangible-property-final-regulations#Ademinimis

    amad2Author
    Level 2
    December 14, 2022

    Thank you for the quick response.  I am sure that I am not the first to find the tax rules confusing!

      TurboTax flag icon

      Unlock tailored help options in your account

      Create an account
      TurboTax Expert Assist
      TurboTax Expert

      Get answers to all your tax questions

      Our experts are available on-demand, no appointment needed. Get help all year long with TurboTax Expert Assist.

      Explore your options
      Terms & ConditionsAccessibility statement
      Sitemap
      Intuit
      TurboTax Credit Karma QuickBooks MailChimp

      ©1997-2026 Intuit, Inc. All rights reserved.
      Intuit, QuickBooks, QB, TurboTax, Credit Karma, and Mailchimp are registered trademarks of Intuit Inc. Terms and conditions, features, support, pricing, and service options subject to change without notice.

      Security Certification of the TurboTax Online application has been performed by C-Level Security.

      By accessing and using this page you agree to the Terms of Use.

      About Cookies Manage cookies

      TRUSTe nResult Certified e-File C-Level Security Certification
      Intuit
      TurboTax Credit Karma QuickBooks MailChimp

      © 2026 Intuit Canada ULC or its affiliated companies. All rights reserved. Intuit, QuickBooks, QB, TurboTax and ProFile are registered trademarks of Intuit Inc. Terms and conditions, features, support, pricing, and service options subject to change without notice.

      Copyright © Intuit Canada ULC, 2026. All rights reserved.

      About Cookies Manage cookies

      Intuit
      TurboTax Credit Karma QuickBooks MailChimp

      © 2026, Entreprises Intuit Canada ULC ou ses sociétés affiliées. Tous droits réservés. Intuit, QuickBooks, QB, TurboImpôt et ProFile sont des marques déposées d’Intuit Inc. Les modalités, prix, fonctions et options de service et de soutien peuvent changer sans préavis.

      © 2026, Entreprises Intuit Canada ULC. Tous droits réservés.

      À propos des témoins Gérer les témoins