https://ttlc.intuit.com/community/investments-and-rental-properties/discussion/home-rental-house-furniture/01/71524#M2545 I rent part of my primary residence out and recently had to buy new furniture to furnish the common areas.&nbsp;&nbsp;Is this asset eligible for treatment as an expense under the Safe Harbor for Small Taxpayers Election?&nbsp;&nbsp;If not, can I depreciate the furniture based on the percentage that it is used for rental purposes? Sat, 01 Jun 2019 02:24:29 GMT mjackwilson 2019-06-01T02:24:29Z https://ttlc.intuit.com/community/investments-and-rental-properties/discussion/home-rental-house-furniture/01/71524#M2545 I rent part of my primary residence out and recently had to buy new furniture to furnish the common areas.&nbsp;&nbsp;Is this asset eligible for treatment as an expense under the Safe Harbor for Small Taxpayers Election?&nbsp;&nbsp;If not, can I depreciate the furniture based on the percentage that it is used for rental purposes? Sat, 01 Jun 2019 02:24:29 GMT https://ttlc.intuit.com/community/investments-and-rental-properties/discussion/home-rental-house-furniture/01/71524#M2545 mjackwilson 2019-06-01T02:24:29Z https://ttlc.intuit.com/community/investments-and-rental-properties/discussion/only-the-exclusive-used-are-is-considered-rental-area-co/01/71529#M2546 <P>Only the exclusive used are is considered rental area. Common area repairs and fixtures are not a rental expense. Common area is not used in the calculation.<BR /></P> Sat, 01 Jun 2019 02:24:29 GMT https://ttlc.intuit.com/community/investments-and-rental-properties/discussion/only-the-exclusive-used-are-is-considered-rental-area-co/01/71529#M2546 view2 2019-06-01T02:24:29Z