Expenses eligbility for De Minimus Safe Harbor

[taxfirst]

I have below expenses (each less than 2500$) in my rental property. I would like to know which of these would be eligible for De Minimus Safe Harbor.

Windows & doors replacement.

New Centrailzed Air conditioning installation

Master bathroom upgrade (counter top, floor upgraded)

Kitchen upgrade (Counter top and sink upgraded)

I heard DMSH is for assests only and since some of them such as Windows & doors are part of the building, it may not be eligible for DMSH. Is that correct?

[M-MTax]

The items you listed all look like improvements to the building so no DMSH. 

[taxfirst]

This answer seems to be conflicting to what I have read online in different places. I have seen at least Centralized Air Conditioner, Water Heater are used for DMSH if it costed less than $2500.

So, I just want to get second opinion on which one of those listed in original post is really eligible for DMSH? I am not quite agreeing to comment that all of them are not eligible.

[M-MTax]

So, I just want to get second opinion on which one of those listed in original post is really eligible for DMSH? 

Would you accept the opinion of the IRS as a "second opinion"? Take a peek at the "Examples of Improvements" on page 5 here:

https://www.irs.gov/pub/irs-pdf/p527.pdf

The IRS considers all you listed as improvements so you use the DMSH at your own risk. BUT, the risk of you being audited is EXTREMELY low with those small amounts so maybe it's worth it to write them off and be done with it.

[AmeliesUncle · Accepted solution]

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@M-MTax wrote:

The items you listed all look like improvements to the building so no DMSH. 

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The De Minimis election applies to improvements.

@taxfirst   However, you may need to look at that "improvement" as ONE item.  For example, if you remodeled the bathroom, in most cases you need to look at that entire project as ONE thing, and use that combined cost to determine if the dollar amount qualifies.