Replacing Dishwasher.....

I posted this on the landlording forum, but I’ll post it here as it also deals with rental costs and taxes:

I assume just the cost dishwasher is depreciable, but what about costs associated with installing a new dishwasher, i.e. dishwasher costs $290, but total cost for removing old dishwasher, the new dishwasher, and installation is $340 ($290 + $ 50). What would you classify the additional 50 dollars as? And again I am guessing the IRS will only allow you to depreciate the $290, and not the whole $340, and what to do with the additional cost.

Thanks for you responses in advance, and I will also pose his question to my tax consultant once I start my taxes for this year.


The depreciable cost basis of the replacement dishwasher includes the cost of the item AND the labor cost to remove the old unit and install the new one.

Depreciate the entire $340

i would be more agressive and classify it as a repair and deduct the whole thing in year 1.


I guess you like playing tax audit roulette. A new dishwasher is a new capital asset. The old one did not get repaired, it got replaced.

I would have to agree with Dave T, I knew it would have to be depreciated, but not for sure if it was just the cost of the dishwasher or everything included. IRS Publication 527 is the publication dealing with depreciation.

Thanks for all the repsonses.