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Rental tree removal from hurricane damage - routine maintenance safe harbor?

We had to have some trees removed due to hurricane damage and safety at our rental property. After reading several posts it seems clear this is a deductible expense - likely maintenance. Question if this fits in the routine maintenance safe harbor or if it needs to be identified outside of the safe harbor, since I didn't expect to remove the tree on a routine basis. Thanks for any clarification.

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RobertB4444
Employee Tax Expert

Rental tree removal from hurricane damage - routine maintenance safe harbor?

This is a deductible expense.  You can enter it as a safe harbor deduction if it meets all the other requirements since removing a tree from your house after a hurricane is routine - every time a hurricane puts a tree in your house.

 

@saltydogflorida 

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