HomeReplacementWindows.net

i had replacement windows installed in my rental property. are they depreciated over 10,15 or 20 years?

Public Comments

1. They are considered rental property capital improvements.

   so you must take the deductions over the span of 5 years i believe. However if they where needed to be replaced for an "emergency" because of heat loss or vandalism then you may deduct them for the tax year you installed them.



2. See the publication of # 527 of the irs code that discusses the length of time you get to depreciate the window. I believe a broken window is considered a repair and hense can be written off that year. However a new window installed is structural and is different time period of 27.5 years. sorry to break the bad news. The (MACRS) Modified Accelerated Cost Recovery System = recovery period is a chart used by irs to determine what is aloud to be written off and the time line of depreciation. I would rather have you double check with your CPA on this matter to be honest cause I have no formal schooling in the matter

   Here is the link for your benefit:

   http://www.irs.gov/publications/p527/ar02.html#d0e3168

   I would still use a CPA Its nice having them on the hook for things when you get the audit or ect.

   Dam* IRS I will be happy to revolt with you when you are ready to throw off their tyranny! Time for the New Boston Tea Party