Furnace depreciation, where to post

[Dick M.]

I put in a new furnace this year, I known I list it in part III of my 4562, but then do I combine it with the property on my schedule E or does it get its own column? 

[Brandon Hall]

The IRC specifically defines a furnace as a structural component of residential real property and as such is depreciated over 27.5 years. IRS Pub 527, Chapter 2, pg. 9. 

You will use Form 4562 to figure your depreciation, then report the total on your Schedule E.

@Anthony Dooley @Roy N. @Dick M.