Rental property improvements AFTER placed in service

[hallau]

I understand how to report improvements to a rental property prior to it being placed in service.  What I can't figure out is if I can, or how I report, or account for, improvements made AFTER the property was placed in service.  

[ColeenD3]

You create a new asset. It will also be a residential rental property. The improvement would also have a 27.5 year life just as the original building has. It will just have a different span of 27.5 years.

Just for informational purposes only, if you made an improvement prior to placing the asset in service, you would enter one basis amount only, the adjusted basis of the original property plus the improvement, added together.

[Carl]

Just enter it in the Assets/Depreciation section as a completely separate asset. The "in service" date is the date the work was completed or the date the asset was actually "in service" and available to the renter; whichever is later.

When entering the typical rental property improvement (such as a new roof) it gets classified as residential rental real estate and depreciated over the next 27.5 years with depreciation starting for that asset on the in service date. In the COST box, you enter what you paid for the asset, and in the COST OF LAND box, you enter zero.