Business Use Mobile Home Depreciation on Sch C?

[GradyFinance]

I have a client who owns a personal care facility for handicapped persons. She purchased a new mobile home in 2014 for the personal care facility. It is 100%
business property, but how do you depreciate it? I know a Rental Mobile Home recovery period is 27.5 and nonresidential real property is 39. But is a mobile home considered real property as far as depreciation is concerned or will the recovery be 27.5 like a rental?

[Roland Slugg]

A manufactured (i.e. mobile) home is classified as 27.5-year MACRS property when used as a residential rental, but 39-year MACRS property when used for non-residential business purposes. (Code §168(c))

[Super Mom]

I am surprised they would let her use a mobile home as a business. You might want to check to be sure she is properly permitted and all for that, or if it is really a home office.