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Updated almost 6 years ago,

Nancy B.'s profile image
Nancy B.'s profile image
Nancy B.
  • Investor
  • from Sewickley, Pennsylvania
  • Member since Nov 19, 2014
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Nancy B.'s profile image
Nancy B.'s profile image
Nancy B.
  • Investor
  • from Sewickley, Pennsylvania
  • Member since Nov 19, 2014
Connect
Nancy B.
  • Investor
  • Sewickley, PA
0
Votes |
5
Posts
Tax, SDIRAs & Cost Segregation

De Minimus Safe Harbor HVAC Question

Nancy B.
  • Investor
  • Sewickley, PA
Posted

Single family rental property was bought a few years ago for $42,000.

In 2018, furnace and air conditioner were replaced at the same time. They were listed as separate line items.

The air conditioner was about $2700. The furnace was about $2300.

Can I expense the furnace under the de minimus safe harbor election (because it was less than $2500), and then capitalize the air conditioner (because it was more than $2500)?

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