Do the rental property improvements expensing rules limits apply to the total spent on the property or just the portion I spent as a 50% owner?

[linda9]

The rules for expensing improvements on a rental property say the total spent on improvements and maintenance for the year can't be more than $10,000.  But I only own 50% of the property and only pay 50% of those costs.  So if 50% of the total spent on the property is less than $10,000 would I qualify to expense the 50% of the improvements even though the TOTAL spent is more than $10,000?

[Anita01]

No, you would be limited to 50% of the total cost.

[linda9]

this answer is confusing, so I CAN deduct my 50% of the improvement cost?

[Anita01]

If the total spent is $9500, the portion you cculd expense ifs half, or $4750.