Where do I add dryer, shower, generator expense is it under misc or a different category?

It depends. The dryer and generator can be depreciated or you can choose the DeMinimis Safe Harbor (DMSH) election to take the expense in full.

• What can I depreciate or expense with the business safe harbor method?
• How do I handle capital improvements and depreciation for my rental?

The shower would be considered as a capital improvement to the property and would fall into the Safe harbor Election for Small Taxpayers.  These are two different safe harbor methods.

• Rules for this method for capital improvements:
  • 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

Either or both safe harbor elections would be entered in the rental activity using Miscellaneous expenses if you choose this method.

• Enter your description and amount 

Keep close track of these expenses because they will be used to reduce cost basis at the time of a future sale, thereby increasing gain at that time.