Appliances - Capital or Expense

[Jim Cran]

The appliances in a duplex I bought are going to be replaced. Would love to write it off next year as an expense but wondering if that would raise a red flag with Uncle Sam. What do you all do? Capitalize? Or Expense? Thanks!

[Taylor Brugna]

Jim Cran De minimus safe harbor election allows for items under $2500 to be expensed. A $900 appliance purchase would qualify if you make this election.