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Okay ... this is crass, and I apologize in advance, but put in a date of death in the current year for the person you don't want the vouchers SSN in, and the vouchers will show the surviving spouse's SSN; print the vouchers, and then delete the pretend DOD. Hopefully that's not bad juju.

There are some pre-MACRS court cases that seem to me to be of limited application. For those who want to take a deep dive into the cesspool (sorry, couldn't resist) Publication 5712 is an IRS audit guide to capitalization. page 27-28, looking at structural components under Building Systems are Plumbing Systems which include "Water and sanitary sewer collection equipment" Audit guides are not authority, but looks like the IRS position would be for 27.5/39

Good idea jasdlm. I just had that situation in real life. Husband died. I wasn't thinking about the ES vouchers until they printed out with just the spouse name. I was wondering how I was going to get them only in her name but the program did it automatically. Of course my DOD was real.

I use asset class 00.3 Land Improvements with a 15 year life. Class 00.3 includes non-municipal sewers. A septic tank is part of a sewage system that includes pipes to the tank and pipes from the tank to the perforated pipes in the drainfield. I have not seen an authoritative cite to challenge this position. The fact that a modern cement tank will last longer than 15 years is a mute point for tax depreciation purposes (they will for sure last longer than older metal tanks that were prone to rusting out).

Just give it to the one whose name it is in and not the other.

I agree with Marilyn. Each category of component added to that residence has a limitation that shouldn't be exceeded for that item or category of items. Give it to one or the other. Obviously the exception to this would be if they are filing separately and costs are attributable to two homes.

It's always been my policy that in situation where the code doesn't provide a clear answer, it's up to the client if they want to be more aggressive or more cautious.

and farm tractors last way longer than 7 years, over the road trucks way longer than 3 years.......

I do not think a septic improves the land maybe even the opposite. Seems like 27.5 year property

Hmm Never had a renter do a septic. I know with farm land that drainage tiling goes for 15 years and qualifies for bonus. But... Septic systems usually last way longer than 15 years. Our is 40 years old. Proseries has a nice drop down list with recommended depreciation rates. And they list Septic as 27.5

I would say it falls under land improvement with 15 year MACRS which would make it available for bonus depreciation.

I would say Yes.

I have an open bookcase in my office just for the convenience of my clients. They are free to browse and take a book or two. They often leave books as well. The readers in my clientele love it.