Does a landlord categorize flooring as "Appliances, Carpet, Furniture" or "Residential Rental Real Estate".

[charjean47]

Laminate flooring was laid in living room, dining room and kitchen.  The program offers these 2 choices: 

"Residential Rental Real Estate""Appliances, Carpet, Furniture".  Which category do I choose?

[RobertB4444 · Accepted solution]

Of those choices "Carpet" is the clear winner.  Flooring is flooring.

@charjean47 

[donnalcop]

The problem with choosing "Appliances, Carpet, Furniture" is that laminate flooring is not carpeting and therefore not personal property; laminate flooring is real property and therefore must be depreciated over 27.5 years.
See "Table 1-1. Examples of Improvements
........Flooring"
https://www.irs.gov/publications/p527#en_US_2024_publink