Are new energy effecient windows tax deductible in 2019.

[Winn Merwin]

Hello BP, 

My wife and I are currently rehabbing a 4 unit property in Augusta, GA. We had not originally planned to replace 20 windows, but it looks like we need to. Is the cost of the windows tax deductible? Our CPA is going through the new tax code and seems to be having conflicting thoughts about this.

This is a long term buy and hold rental property for us if that makes a difference.

[CJ M.]

@Winn Merwin

I'm curious on this too. My understanding is that it depends on whether the property is rented or vacant/being rehabbed. If rented, it's a tax deduction in the year the expense was occurred. If not rented, it's depreciated over time.

Not a CPA just posting what my thoughts are...I may be wrong :)