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Created September 21, 2026 for the daily planning archive. The archive date is an organizational label, not a past publication claim.
Depreciation and rental-expense treatment are different topics. IRS Publication 946 explains depreciation rules for qualifying property; it does not make every leased unit eligible for a lessee's deduction. Have an adviser determine the applicable treatment of your actual arrangement.
Sources & factual references
- IRS Publication 946: How to depreciate property · Checked September 21, 2026
General planning information. Your accountant or tax adviser should review the actual agreement and your circumstances before you claim a deduction or choose a tax treatment.
Planning checklist
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