Tax Time! DMSH and SHST questions/understanding

[Jeff Carlisle]

1) From my understanding DMSH counts towards all UOPs but SHST only applies to the actual structure UOP e.g. - New plumbing would be plumbing UOP, appliances would be their own UOP, etc, and can be deducted via DMSH but not SHST.  Is that correct?

2) From my understanding if you have 6 windows @ $500 each you can't claim DMSH because it applies to the UOP, but what if you have 2 windows, 2 interior doors, 2 exterior gutters, all at $500 each - can you not claim any of that as DMSH since they all relate to same UOP?

3) Does any of the DMSH count towards the ceiling for the SHST e.g. - $10,000 ceiling (max), $2000 new carpet claimed DMSH, $1500 water heater claimed DMSH, $500 new appliance claimed DMSH, would I have $10,000 / $8,000 / $6500 or $6000 to claim against SHST for other expenses over $2500 (I understand depending on answer to number 2 that $2000 in carpet may not be able to be claimed if i have $501 in other structure UOP expenses).

4) For DMSH if you purchase a separate UOP (say a new $1200 fridge) in 2019 but won't put it into service until 2020 you would deduct that in 2019 or 2020 tax year?


Sorry if my explanation stinks!