I purchased a snowblower and a lawn mower strictly for use at an apartment building I own. Can I elect section 179 depreciation to fully deduct the costs of the snowblower and lawn mower?

You cannot claim section 179 expense for property held to produce rental income (unless renting property is your trade or business). These assets are classified as 5-year property and must be depreciated as directed in Publication 527, Residential Rental Property, and Publication 946, How to Depreciate Property. More.

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