Using 26 US Code 190 Expenditure to remove accessibility barriers

[Joe Taylor]

I'm wondering about using the rule in 26 US Code 190 to expense, instead of capitalize, costs to improve accessibility, whether it's ramps, widening doorways, etc. The code states I have to make an election to make this deduction/expense - how exactly would I do this? Would I just add those costs in with any repairs and include some sort of statement with my tax return?

I have 10+ SFH properties and usually my return is simple enough to use TurboTax. Last year I made some modifications to one to accommodate a disabled tenant and would like to expense those modifications if possible. It looks like this is allowed up to an amount and I just want to be sure I do it properly. Thank you!