2023 taxes basement renovation and appliances

[Joswaldys Morales]

Hi guys here is my story . Thanks in advance to all . 

i filed my taxes in 2023 and i ask here how to depreciate my rental property i did with my cpa all good . My question is in 2023 y finished the basement i build lawndry area and i bought appliances for the lawndry area and a refrigerator, i spend 12k i materials and 1500 in appliances total of 13k can i deduct all at once or over the years ? Please help 

[Basit Siddiqi]

It seems like you are using a CPA at the moment, did you run this question by him?

In general, the cost would either be considered a repair or an improvement(capitalized).

You may be eligible to potentially use the de minimis safe harbor election to write off items in relation to the $12,000 spent if you have a itemized list.