How should I handle architect's fees on our vacation rental property? The work has not yet been done on the house, but the fees were part of 2017.

[Hal_Al]

Normally you would not enter that anywhere on your 2017 tax return. You add the architect's fee to the total cost of the project and start depreciating the total when the asset is placed in service.

However, if the rental unit is already in service, and thanks to new (2016) rules, you may deduct fees invoiced separately from the rest of the project, if less than $2500.

Reference: ). https://www.irs.gov/businesses/small-businesses-self-employed/tangible-property-final-regulations