How To Depreciate Property›2025 Returns›2. Electing the Section 179 Deduction›What Property Does Not Qualify?

Land and Improvements

Publication 946 — How To Depreciate Property · 2026-10-03 edition · updated 2026-10-04 · United States

Land and land improvements do not qualify as section 179 property. Land improvements include swimming pools, paved parking areas, wharves, docks, bridges, and fences.

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▸Contents — Publication 946 — How To Depreciate Property

Publication 946 — How To Depreciate Property

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