how or where do I enter the reroofing of a rental property which cost $25,959 as depreciated improvement?

[Mike9241]

in the rental property section there should be a summary page so you can edit the rental dat for that property.

then as you ontinue you'll come to a rental summary page with a line for asset depreciation. click on  start or update on that line

[PatriciaV]

The Safe Harbor Election for Small Taxpayers allows you to expense the cost of improvements up to two percent of the basis of your building but no more than $10,000. The balance of the cost for the new roof would be depreciated over the same class life as the building itself (27.5 years for residential rental properties).