Does anyone know if we're able to claim 100% bonus depreciation on these items?

Question

Not sure how else to go about expensing these items. Considering de minimis, but questioning its viability with labor costs.

- Floating LVP...online consensus is split on this one
- Baseboards
- Shower flooring
- Shower tiles
- Vanities
- Cement board and stuff behind shower tiles

Jason Malabute · Answer

Good question — this comes up a lot with renovation projects. Floating LVP is your strongest candidate here because it's not permanently attached to the structure, so it's generally classified as personal property with a 5- or 7-year recovery life rather than 27.5 years. And with the One Big Beautiful Bill Act restoring 100% bonus depreciation retroactively, you can fully expense that in year one. Baseboards, shower tiles, cement board, and shower flooring are trickier — they're typically considered part of the building structure and stay at 27.5 years unless a cost segregation study reclassifies them. Vanities depend on installation: freestanding ones have a better case for a shorter life, but built-ins usually stick with the building. For the de minimis safe harbor, you can expense individual items up to $2,500 per item (including labor), so if a vanity plus install totals $1,200 that works, but a $6,000 shower tile job won't qualify. I'd also look at partial asset disposition if you ripped out old components — that gives you an immediate write-off on whatever you removed. Of course, the exact treatment depends on your specific facts, so work with a CPA who understands cost segregation to make sure everything is properly documented.

Malik Javed · Answer

@Stan J.

• Floating LVP – If it’s truly floating (not glued or nailed down), it’s often treated as personal property and may qualify for bonus depreciation.
• Baseboards – Generally considered personal property, except in bathrooms; typically bonus-eligible.
• Shower flooring/tiles – Almost always treated as permanent structural components so not eligible for bonus.
• Vanities – Since these are in restrooms, they’re treated as part of the building (real property).
• Cement board behind tile – Considered part of the wall system, so it’s treated as structural and not eligible for bonus.

I hope this helps. Feel free to reach out if you have further questions.

Jonathan Hersh · Answer

You're thinking about it the right way. Floating LVP is often classifiable as 5 year property since it's removable without damage, but it's not automatic. The online debate is mostly floating vs. glue down, and floating is much more favorable.

Vanities depend on installation. Freestanding ones can sometimes qualify for shorter lives, but built-in vanities integrated with plumbing usually stay 27.5 year. Shower tile, cement board, and baseboards are almost always structural, very hard to move off 27.5.

A cost seg study is usually the cleaner path for identifying what actually qualifies for shorter lives. Also worth looking at partial asset disposition if you ripped out old components. That can create immediate deductions without needing aggressive classifications.

Natalie Kolodij · Answer

Just to add a simple way of thinking about it as well-

There are several considerations for what's considered permanent vs. not permanently affixed.

So a starting point would be- could this be easily removed by one person without damaging things around it?

LVP or Carpet? Yes. Nailed down wood floors, no.

Tile? Shower Tile? Nope.

And then there is further guidance in the regs and examples and also in the Cost Seg ATG.

Vanities are generally a no-go in bathrooms- it's specifically excluded when it addresses built in cabinets that it separates out those in bathrooms.

https://www.irs.gov/businesses/small-businesses-self-employe...

Ashish Acharya · Answer

Hey Stan, you've gotten some quality replies above. Jonathan is absolutely right in saying basically "it depends". It comes down to whether these are considered repairs vs improvements and how they’re grouped. Most of what you listed like flooring, vanities, and shower components are typically treated as improvements if they’re part of a larger renovation, which means they’d be capitalized and depreciated rather than expensed.

And as Jonathan also mentioned bonus depreciation can come into play if you break out components through a cost segregation study. Certain items like flooring or cabinetry may qualify for shorter lives and bonus, but structural components like cement board or anything tied to the building system generally stay on a longer schedule. Labor usually has to follow the same treatment as the asset it’s tied to, so it’s not separately deductible under de minimis if the total project is considered an improvement.

If the work is minor and below thresholds, de minimis safe harbor can apply, but once you’re doing a broader upgrade, it’s harder to justify expensing everything. This is one of those areas where proper classification upfront makes a big difference in tax outcome. If you’ve made these improvements and running into questions, it’s usually a sign there’s more opportunity (and complexity) under the surface and it may be worth it to connect with your CPA or reach out to one who specializes in real estate so you don't miss anything along with a cost seg specialist. Happy to connect!

JD Martin · Answer

I don't see a problem with any of those items. Individually they're pretty low dollar items. And they're largely cosmetic rather than integral to a house (IE a heating system).

Does anyone know if we're able to claim 100% bonus depreciation on these items?

Does anyone know if we're able to claim 100% bonus depreciation on these items?

Most Popular Reply

8 Replies