Can I deduct a Paint Sprayer that I bought for $400 from my Rental Property Expenses?

[pedutoit]

I bought a Paint Sprayer for about $420 and used it for both Personal use AND to paint my rental property.
Can I claim this as an Rental Property Expense on my Tax Return?

If so, as what? Repairs?

[LenaH · Accepted solution]

Yes. You would allocate the $420 to your Schedule E depending on a percentage used for your rental versus what you used personally. For example, if 50% rental /50% personal, you would deduct $210 in a category such as repairs. 

Repairs are the expenses you need to pay to keep your rental property in its ordinarily efficient operating condition. Since you used the sprayer to paint your rental property, it would fall in this category. 

Other examples include:

- Plumbing or air conditioning repair

- Fixture repairs

- Fixing leaks

- Fixing heaters
- Fixing appliances
- Replacing broken windows and screens