How would you categorize New Roof for Depreciation? Is it Residential Rental Real Estate or would it fall under Appliances, Carpet, Furniture?

[SabrinaD2]

A new roof on a rental property is general categorized as Residential Rental Real Estate. 

It is considered a capital improvement, which means it gets depreciated over 27.5 years.

Here's a quick summary:

• Residential Rental Real Estate: The new roof is classified under this category and depreciated over 27.5 years.
• Capital Improvement: if you completely replace the roof, the new roof is an improvement because it is a restoration of the building. You depreciate the cost of the new roof.

For more detailed information, you can refer to the IRS guidelines on how to depreciate property and Intuit's article on roof depreciation.

.