patio roof replacement on rental

If you meet the qualifications to use the safe harbor election, then you can choose either option.  If you choose to depreciate the roof of the patio, it will be a component of the rental property and will be depreciated for 27.5 years.  Only you know the extent of the work that was done and whether the work was significant enough to be considered to be an improvement or a repair.  

See the information below for more details about qualifying to use the safe harbor election for improvements made to your rental property:

This election is an option you can take each year that lets you write off some building improvements as expenses instead of assets. Expenses typically reduce your income by a larger amount than depreciating an asset over multiple years does. This means you could get a bigger refund.

Here are the rules you need to meet to take this election:
- Your gross receipts, including all your other income, are $10,000,000 or less.
- Your eligible building has an unadjusted basis of $1,000,000 or less.
- The cost of all repairs, maintenance and improvements is less than or equal to the smallest of these limits: 
 - 2% of the unadjusted basis of your building or
 - $10,000

This election for building improvements is called the Safe Harbor Election for Small Taxpayers. If you decide to take this option, a form called Safe Harbor Election for Small Taxpayers will show up in your tax return. This election will apply to all your businesses, rental properties or farms.