View Single Post
Old 02-08-2012, 10:09 AM
TomCopeland's Avatar
TomCopeland TomCopeland is offline
Business Author/Trainer
Join Date: Jun 2010
Location: St. Paul, Minnesota
Posts: 2,619
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:
Reply With Quote