Rental Property Repair Performed in One Tax Year but Paid in Following Year

[sdoc219]

I had to have a vendor do a repair on a rental in mid/late December; however, I was invoiced for that repair in January when it was paid.  Is there any IRS guidance on which tax year it can be deducted?   The only informal guidance I've received thus far is that one can deduct in either year as long as one does not deduct it twice.

Thank you.   

[Mike9241]

if you are using the cash basis for reporting your rental activity which most taxpayers do use yo get the deduction in the year paid.

[Critter-3]

If you put it on a credit card in 2022 but pay off the CC in 2023 then it is still a 2022 deduction.  But if you got the invoice in 2022 but don't pay it until 2023 then it is a 2023 deduction.

[sdoc219]

Thank you Mike9241 and Critter-3 for your responses.  I appreciate your input.

Let me add to my question after realizing that the expense wasn't as simple as a repair.   In December I purchased a new dishwasher (including delivery and installation) to replace a 20 year old one.   Unfortunately, the installation wasn't straight forward and I had to have someone else come out to make a plumbing adjustment.   The unit/delivery/initial intall was paid in 2022, the plumbing adjustment was completed in 2022, and the unit was put into service in 2022.   The total cost is under $2,500.   The additional plumbing service, though, was invoiced and paid in 2023. 

Would the best option be to take the dishwasher purchase + delivery / initial installation as a capital improvement for 2022 (less then $2,500 so it can be expensed) and then take the plumbing adjustment as a straight up repair in 2023.   Or would the plumbing adjustment cost have to go with the capital improvement that went into service in 2022.

Thank you.

[RobertB4444 · Accepted solution]

The plumbing adjustment in 2023 is a repair expense and not capitalized.  

@sdoc219