Do I Split Cost of Termite Control?

[peter1]

We have an apartment which we rent out that comprises the entire upper floor of a building in our back yard.

The lower part of the building is storage.

Last year we had to have the entire building fumigated because we had termites. 

Do I put the whole fumigation cost down as a rental expense, or just half of it because only half the building is actually used as a rental? Or none at all for some reason?

Thank you!

[HelenC12 · Accepted solution]

Only the half that is the rental portion of the building. 

Related information:

• Where do I enter income and expenses from a rental property?