Tax Deduction for Appliances before converting to rental property

[Matthew Chan]

I am in the process of buying another house which I plan on moving into some time in January 2019 and make that my primary residence. I plan on renting out the house that I am currently living in.

For property that I am converting from my primary residence to a rental, I plan on buying some new appliances, and installing new kitchen cabinets before renting it out in 2019. Would I be able to deduct the cost of those upgrades from my rental income if I make those purchase in 2018 and while the property is still my primary residence?

[Christopher Phillips]

@Matthew Chan

In general, you can't deduct items before putting the property into service.

Speak with your tax professional about the timing.