section 179 and rental business

I have a residential rental business (several rentals properties under a single owner LLC). I also have a day job generating W2 income.

In 2011, I bought several appliances for my rental business. I wanted to know if I can claim section 179 deduction for the same. My tax software only allows me to select "Special Depreciation Allowance". This works fine. Its just that CA does not allow me to claim the "Special Depreciation Allowance".

Publication 527 states the following:

"Section 179 deduction. The section 179 deduction is a means of recovering part or all of the cost of certain qualifying property in the year you place the property in service. This deduction is not allowed for property used in connection with residential rental property. "

So the question I have is can I claim section 179 deduction for appliances I purchased? Thanks,

Reply to
Mahesh
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The publication is correct. You cannot claim 179.

Reply to
removeps-groups

Agree. In fact if you are using a good tax software and reporting this as part of residential rental property, the software should stop you from doing this or at least warn you not to do it.

Reply to
Arthur Kamlet

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