TaxGuyBill
Level 15

I should add one more thing:  In order to qualify for §179, then rental needs to rise to the level of a "trade or business".  If the rental does not rise to that level, it does not qualify for §179. 

If this is their only rental property, I opinion is that that most circumstances would NOT rise to the level of a "trade or business", and therefore not qualify for §179.

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