Depreciation items

[Scott W.]

I had to replace some windows for my rental last year. Believe it or not, I couldn't find much info on google except the IRS website had a Q&A stating windows must be depreciated over 27.5 years! I thought, "Since when do windows last that long?" I called an IRS agent & he confirmed this is true.

1st question - Is this true?

2nd question - Any info that lists depreciating years for different items (carpet, stove, etc) anywhere I can find?

Thanks.

[Dave Toelkes]

1. Yes, it is true. BTW, windows do last that long, and often longer.

2. IRA Pub 527 will tell you that there are three basic class life categories for your rental property. 27.5 year property is anything that is an integral component of the dwelling structure - such as roof, windows, HVAC, water heater, etc. 15 year property covers most of your landscaping items, such as new sod, sidewalks, trees, etc. 5 year property covers all the furniture and furnishings that you provide for your tenant's use (kitchen and laundry appliances, area rugs, furniture, window air conditioner, etc.