Interior drain tile system with a sump pump was installed in a rental. Is it considered an improvement or maintenance?

[KrisD15]

This would be an improvement and depreciated over 27.5 for the rental.

According to the IRS:

• Are generally restorations to your building property because they're replacements of major components or substantial structural parts of the building structure. As a result, these replacements are capital improvements to the residential rental property.
• Are a separate asset with a new placed-in-service date and are in the same class of property as the residential rental property to which they're attached.
• Are generally depreciated over a recovery period of 27.5 years using the straight line method of depreciation and a mid-month convention as residential rental property.