Taxpayer owns a two-story house. First floor is one unit and is occupied by taxpayer. Second floor is split into two units and each unit is rented out.
There is a two-car garage (used by the tenants) on the property.
What is the GDS/MACRS class life for depreciating improvements to the garage? Is it the usual 27.5 years for residential real estate or is it something shorter (or longer) because the garage, while part of the overall residential RE rental operation, is not a dwelling unit?
-- Rich Carreiro snipped-for-privacy@rlcarr.com