How and where do we deduct the expense of an new whole home air conditioner?

[DoninGA · Accepted solution]

If the unit was installed in your personal residence, not used as a rental or in a business, then you cannot deduct the cost of the unit.  It can be added to the basis of the home when the home is sold.

[VolvoGirl]

Is it for a Rental property or your primary house?  You can't deduct your primary house expenses.

[gartab]

The air conditioner unit was replaced a few months before renting this residence. At that time, it was our main residence.  A few months later the house became a rental after we purchased another home.  Can the expense of the new a/c unit be deducted?

[VolvoGirl]

You add the cost to the total cost of the house when you add it as an Asset to depreciate.