Answer what the property has and the engine allocates your basis using shares observed in real engineered studies — no invoice required.
Land isn't depreciable. The county assessor's land ÷ total assessed value is the usual split; many areas run 15–30%.
Placed in service — sets the bonus rate.
Saving stores these on the property you pick, once, for every tool.
Transient lodging is not residential rental property (§ 168(e)(2)(A)(ii)(I)), so an STR recovers the shell over 39 years, not 27.5.
Sign in and the tool measures against your saved return instead.
Assumes a short-term rental you materially participate in, so the loss isn't suspended under § 469.
Cabinets (Free-Standing)
Fitted cabinetry in the kitchen, baths, or laundry
5-year property · Metro National Corp v. Commissioner (TCM 1987-38)
Countertops
Stone, quartz, or solid-surface countertops
Appliances
Appliances conveyed with the property (range, fridge, W/D)
5-year property · Rev. Proc. 87-56; IRS Announcement 99-82
Special-Purpose Plumbing
Plumbing serving specific equipment rather than the building — icemaker lines, disposal, bar sink
Decorative Lighting
Decorative light fixtures — chandeliers, pendants, sconces (not the primary ceiling illumination)
5-year property · Shoney's South TC Memo 1984-413; Metro National Corp TC Memo 1987-38
Interior Decorative Trim
Decorative millwork — wainscoting, coffered ceilings, accent trim
5-year property · Reg. Sec. 1.48-1(c); Metro National Corp TC Memo 1987-38
Decorative Shelving
Built-in decorative shelving or display units
Electric Fireplace
Electric or decorative (non-structural) fireplace
Special-Purpose Electric
Wiring dedicated to equipment rather than the building — appliance circuits, hot tub, EV charger
Special-Purpose HVAC
HVAC serving a specific load rather than the whole building — a mini-split for one room, kitchen exhaust
Landscaping
Landscaping — plantings, beds, irrigation, retaining walls
15-year land improvements · Rev. Rul. 74-256; Trailmont Park, Inc TC Memo 1971-212
Driveway or Parking Lot
Paved driveway or parking area
Fencing
Fencing or gates
Walkway
Walkways, patios, or hardscape paths
First-year deduction
$—
Enter a purchase price, land value, and purchase date.