De minimis - separate delivery and install charges

[abarmot]

I purchased a new microwave, and then had a third-party contractor install it for me, so I have two separate invoices for installation. Can I add them up and deduct the total under de minimis safe harbor?

Similarly, I bought a fridge and rented a U-haul to transport it. I used the U-haul only for this purpose. Can I add the truck charge and gas to the cost of the fridge?

Thanks!

[Vanessa A]

Is this for a business or rental property?  If so, then yes, you can add up the cost of the microwave and installation if the cost was less than $2,500. The same for the refrigerator.  If the cost was less than $2,500, you could deduct the full expense instead of depreciating it.  The cost of the truck rental would be Other Miscellaneous or vehicle expenses.

If this is NOT a business or rental property then NO, you cannot deduct any of these costs or expenses. 

[abarmot]

Thanks. This is for a rental property.

A follow-up question: would a Venmo payment with a description of what the payment was for ("microwave install at <address>") be considered a valid invoice?

[Vanessa A]

Yes, a Venmo payment with description would be a valid invoice.