Home rental house furniture

[mjackwilson]

I rent part of my primary residence out and recently had to buy new furniture to furnish the common areas.  Is this asset eligible for treatment as an expense under the Safe Harbor for Small Taxpayers Election?  If not, can I depreciate the furniture based on the percentage that it is used for rental purposes?

[view2 · Accepted solution]

Only the exclusive used are is considered rental area. Common area repairs and fixtures are not a rental expense. Common area is not used in the calculation.