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September 13, 2023
Question

A new retaining wall at a rental property would it be considered 5, 15, 27.5 year?

  • September 13, 2023
  • 2 replies
  • 0 views

Would a new retaining wall at a rental property be depreciated over 5 years, 15 years, 27.5 years? Is there a good comprehensive list of examples of what falls under each class?

    2 replies

    Employee
    September 13, 2023

    See https://www.irs.gov/publications/p527#en_US_2022_publink1000219075

     

    15 years, same as fences, roads, misc. hard surfaces (land improvements).

    Critter-3
    September 14, 2023

    Duplicate post

    May 16, 2025

    is a retaining wall replacement depreciation  be 275 years or 20

     

    May 17, 2025

    neither under the GDS (MACRS) system land improvements are 15 years. 

    if you select land improvements as the type Turbotax should automatically use 15 years 150%db