Article Date:
July 2010

Word Count:



Tax Tips That Unearth Section 179 Deductions in Lodging Properties

Generally, you may not claim a Section 179 deduction for property used primarily to furnish lodging or in connection with the furnishing of lodging.1


But, as you would expect, there are exceptions to this rule.


The law contains four exceptions that allow Section 179 expensing for lodging:



Renting to transients


Certain commercial facilities that are part of the lodging complex but open to the public


Energy property


Qualified historic rehab expenditures


Renting to Transients


You do not furnish lodging when you primarily (more than half the time) rent ... Log in to view full article.

Log in to view full article

Already a subscriber?

Email Address


Log In Send me my password

You'll be able to read the full article and get instant access to the last few issues of the Tax Reduction Letter

Not yet a subscriber?
with a money-back guarantee