Help! 2 Checks in 2 Different Yrs, 1 Capital Project, 1099/1096

[Nicholas LaGatta]

I gave my contractor a deposit in December and final payment in January for a large structural repair job on a property that is partially personal (I live in one room) and partially business (my LLC) as a vacation rental.

Now I need to send him a 1099 and send the IRS a 1096 (late on both of these, I recently found out), and figure out which tax year to apply the payments.  I can't get the 1099/1096 situation resolved until I know what year(s) to begin capitalizing.  The project began in December and wasn't finished until January.  Do I need two separate depreciation schedules starting in two separate years even though it is one project that didn't have any utility until completion in 2018?  Of course, I will plan to reduce the overall expenditure by my personal use of the property.  

Yes...I know I need an accountant, but I'm not going to be able to get one tonight or even this week, so please spare me that predictable response.