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Old 02-08-2012, 11:09 AM
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TomCopeland TomCopeland is online now
Business Author/Trainer
Join Date: Jun 2010
Location: St. Paul, Minnesota
Posts: 2,278
Default Fence

Yes, a fence is a land improvement and a land improvement is eligible for the 100% bonus depreciation rule. Since your fence is only for the daycare, you can deduct 100% of the cost of the fence on Form 4562, line 14.

Join me tomorrow (Feb 9) for my webinar "2011 Family Child Care Tax Update: How to Reduce Your Taxes". For details:
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