Does non-residential real estate depreciation use 39 yrs?

[tomdanker]

Thank you for all of your help.  I have read and re read pub 946 and your advice is confirmed.   Thanks again

[la8]

I am looking at the roof for example on a commercial office building cost 35,505 Turbotax depreciation is $190 for 8 months of 2019.   It should be $606 based on IRS tables. for 39 years

[AmeliesUncle]

---

@la8 wrote:

I am looking at the roof for example on a commercial office building cost 35,505 Turbotax depreciation is $190 for 8 months of 2019.   It should be $606 based on IRS tables. for 39 years

---

Double check the date.  I suspect you accidental entered that it was "placed in service" in October (which would give you $190 for depreciation).

And no, your depreciation will not be $606.  Remember, the first and last month only get a 1/2 month of depreciation.

[CSB01]

I was looking over someone taxes, and the person who did her taxes has her daycare (which is in her home) depreciated at 39 years. Can residential real estate be depreciated for 39 years?

[Mike9241]

if you operate a business out of your home that portion is treated as non-residential (business) real property which is depreciated over 39 years the same as a home office assuming it was placed into service after 5/12/1993

for more info see IRS pub 587

https://www.irs.gov/pub/irs-pdf/p587.pdf