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@Accountant-Man wrote:

Then, commercial rentals only get sec. 179.

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Residential can get it too.  They changed that a few years ago.

However, for any rental, it must rise to the level of a "Trade or Business" in order to qualify for Section 179.

I have no idea how ProConnect works, but in ProSeries the 4562 income limit (line 11) automatically assumes the rental does NOT rise to the level of a Trade or Business.  So if it DOES rise to that level, you need to manually change line 11 on the 4562.