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Returning Member
posted Sep 27, 2023 3:04:00 AM

Replaced vanities: de minimis safe harbor, or improvements?

I bought a single family house recently to rent out.

I changed the vanities in both bathrooms.

The replacement vanities have the same measurements, so no plumbing or any tile works done on those bathrooms.

 

Other than the vanities, the only other works done on Bathroom 1 were changing the bathroom fan and lighting (same spot, no additional electrical work done, just had to patch a hole because the new lighting was smaller).

 

In Bathroom 2, the only other work done was changing the lighting (same spot, no additional electrical work done, just had to patch a hole because the new lighting was smaller). 

 

Are the vanities and all the costs associated with them (delivery & installation) expenses under de minimis safe harbor (Total costs for each vanity are under $1k), or do I add them to the cost basis for 27.5 yrs depreciation?

 

Thanks

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1 Replies
Level 15
Sep 27, 2023 6:39:22 AM

I would expense them as repairs in this case.