May a fence fall under the de minimis safe harbor on rental property for 2020?

[charjean47]

We put up a small fence on one of our rentals and a small section of a fence on another rental.  May we include these costs as expenses under the de minims safe harbor on our rentals?  Both fences were under $2500.  Thanks

[DMarkM1 · Accepted solution]

Yes, you can use the de minimus safe harbor for each of the fences under $2500 if separately invoiced.  Here is a link with more information.

[charjean47]

I was not sure because it permanently adds to the value of the property.

[DMarkM1]

Understand.  It doesn't matter if it is an improvement (adds value) or actual repair when using the de minimus.

[charjean47]

Thanks for helping me with this and other questions.