rental

[Super Mom]

on a rental, would you capitalize carpet for 657.32 or just expense? Also, I will soon be researching if a shed E can have home office expenses, anyone know right off?

[Super Mom]

Based on the little research I've done thus far, there is no home office deduction on E, if they indeed meet all the home office qualifications, I'm thinking I should move to C? They have a trailer park, manage and maintain all themselves. That's a business right?

[taxea]

I have put OIH on rental if it qualifies. I say this carpet is a repair/replacement.

[Super Mom]

I have put OIH on rental if it qualifies. I say this carpet is a repair/replacement.

Do you put the OIH in other expenses or does it qualify for safe harbor? I decided to do that with the carpet, but was second guessing myself as usual, thanks for the 2nd on that!

[Super Mom]

I'm looking at the court case mention in TTB on page 5-14, so in that case I imagine the safe harbor is acceptable as long as the TP is able to justify the OIH.