? Re depreciation length on STR roof replacement

[Jared Cooper]

Hi! I recently had a new roof replacement on my short-term rental (average stay under 30 days) and I would like to know the depreciation period for the roof? Is it 27.5 years or 39 yrs? I also had a recent cost segregation study performed and they had the roof components prior to the replacement at all 39 years. 

Also, if you can you please cite the correct source document and or IRS section that supports the 27 1/2 or the 39 year depreciation length? Thank you! 

[Michael Plaks]

Quote from @Jared Cooper:

Hi! I recently had a new roof replacement on my short-term rental (average stay under 30 days) and I would like to know the depreciation period for the roof? Is it 27.5 years or 39 yrs? I also had a recent cost segregation study performed and they had the roof components prior to the replacement at all 39 years. 

Also, if you can you please cite the correct source document and or IRS section that supports the 27 1/2 or the 39 year depreciation length? Thank you! 

Normal STRs require 7 days or less average stay. Under 30 but more than 7 require providing hotel-like services like daily cleaning. Otherwise you won't be able to apply your losses against your other income, and your entire cost seg game becomes almost pointless.

That said, roofs on STRs are 39 years, however eligible for an instant Sec 179 write-off. It's convoluted, so there is no simple code reference. Search this forum, the issue has been discussed in depth several times.