Deducting New Deck?

[daycarediva]

My new licensar asked that we remove our raised deck completely since there was no effective long term solution to keeping it gated off from the kids (installing a gate would have gone against fire code because of where the bottom of the stairs were in relation to the backdoor opening). We of course, complied and my beautiful raised deck is gone. We are installing a new deck this week.

This is obviously not just daycare space. Can I write off any or part of this? I am thinking that since I have a letter stating it needed to be removed, it's a daycare expense, right? or just the wood removal (no cost to us).

We are putting it in ourselves, so it's just materials, around $1,000.

[TomCopeland]

Deck

My new licensar asked that we remove our raised deck completely since there was no effective long term solution to keeping it gated off from the kids (installing a gate would have gone against fire code because of where the bottom of the stairs were in relation to the backdoor opening). We of course, complied and my beautiful raised deck is gone. We are installing a new deck this week.

This is obviously not just daycare space. Can I write off any or part of this? I am thinking that since I have a letter stating it needed to be removed, it's a daycare expense, right? or just the wood removal (no cost to us).

We are putting it in ourselves, so it's just materials, around $1,000.

You can deduct 100% of the cost of removing the old deck. You can depreciate the time-space % of the $1,000 for the new deck, assuming you will use it for business and personal purposes. Decks must be depreciated over 39 years.