When able to Write off Appliances

[Birdistheword99]

Hi,

I have been renting out my house for a couple years now, and am looking to move back in beginning of 2026.  The tenants destroyed all the existing appliances washer, dryer, refrigerator, microwave, oven, etc.  I purchased them all (Thank you Black Friday sale!) in November.  The tenants were served an eviction notice in November before the appliance purchase to be out end of December, assuming they are out by that time and I move back in January 1st.

Is it possible to write these appliances off?

Really appreciate any help on the matter!

[Carl]

Basically, the purhase of new appliances isn't reported anywhere on your tax return since they were never placed in service as a business asset while the property was still classified as a rental. 

But the loss of the old appliances can be deducted from the SCH E. But you're limited to deducting only the FMV of the appliances at the time of the loss. That of course, will be less than what you paid for them.
If you were depreciating the appliances separately in the Assets/Depreciation section, let me know and I'll show you how to properly deal with that. 

[Birdistheword99]

Thank you Carl.  Schedule E is what I was thinking and certainly better than nothing!

[Carl]

The newly purchased appliances can't be claimed or deducted anywhere on your tax return, since they were never placed in service as a rental asset. 
For the old appliances that were destroyed, you can deduct the value that was remaining to be depreciated from them. For example, if the old fridge was valued at $1000 when it was placed in service the standard depreciation on that would be over 5 years. If at the time of loss you had already deprecated $400 on it, then you have $600 left to depreciate. You can deduct that remaining $600 to be depreciated on SCH E as a business loss.