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New Member
posted Jun 5, 2019 11:25:03 PM

What depreciation category (Land improvement or Residential Real Estate Property) do I use for an inground pool installed at a rental property?

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1 Best answer
Intuit Alumni
Jun 5, 2019 11:25:04 PM

Land Improvements

According to the IRS:

"Land and land improvements do not qualify as section 179 property. Land improvements include swimming pools, paved parking areas, wharves, docks, bridges, and fences."

https://www.irs.gov/publications/p946

1 Replies
Intuit Alumni
Jun 5, 2019 11:25:04 PM

Land Improvements

According to the IRS:

"Land and land improvements do not qualify as section 179 property. Land improvements include swimming pools, paved parking areas, wharves, docks, bridges, and fences."

https://www.irs.gov/publications/p946