For rental property how is vinyl flooring categorized for asset depreciation, real estate property or rental property appliances, carpet, furnishings?

Most flooring is considered to be permanently affixed. These types of flooring include hardwood, tile, vinyl and glued-down carpet. Since these floors are considered to be a part of your rental property, they have the same useful life as your rental property. As such, the IRS requires you to depreciate them over a 27.5 year period.

You categorize your vinyl flooring as a new asset under Real estate property.

 No.  If this is all on one invoice and one improvement, the entire amount of the invoice will need to be capitalized over a 27.5 year recovery period.  

[Edited 04/12/24|2:11 pm PST]

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