De minimis rules for renovation

[Bob Stein]

Hi. I renovated my rental unit structure with one contractor. Then I painted the whole unit and replaced all flooring, including the renovation, with two more. If the paint and flooring were each less than $2,500 on separate invoices, can I claim them as de minimis or is the cost of the renovation included with the painting and carpet and therefore the cost to the unit is over $2,500? Thanks

[Michael Plaks]

Originally posted by @Bob Stein:

Hi. I renovated my rental unit structure with one contractor. Then I painted the whole unit and replaced all flooring, including the renovation, with two more. If the paint and flooring were each less than $2,500 on separate invoices, can I claim them as de minimis or is the cost of the renovation included with the painting and carpet and therefore the cost to the unit is over $2,500? Thanks

Yes, you can claim them as de minimis