{"id":20379,"date":"2017-06-14T12:00:00","date_gmt":"2017-06-14T12:00:00","guid":{"rendered":"https:\/\/resource-center.hrblock.com\/"},"modified":"2021-08-11T10:30:25","modified_gmt":"2021-08-11T15:30:25","slug":"rental-property-depreciation-and-amt","status":"publish","type":"post","link":"https:\/\/hrbcomlnp.hrblock.com\/tax-center\/irs\/tax-responsibilities\/rental-property-depreciation-and-amt\/","title":{"rendered":"Is residential rental property depreciation subject to the AMT depreciation adjustment?"},"content":{"rendered":"<p>It depends on the year you placed the property in service. If you placed the property in service after 1998, you don&#8217;t have to make an Alternative Minimum Tax (AMT) depreciation adjustment on the home itself. However, AMT depreciation rates may apply if both of these are true:<\/p>\n<ul>\n<li>You separately depreciate items you used in a residential real estate activity, like:\n<ul>\n<li>Appliances<\/li>\n<li>Carpet<\/li>\n<li>Furniture<\/li>\n<\/ul>\n<\/li>\n<li>You use the 200% declining balance method.<\/li>\n<\/ul>\n<p>To learn more, see the instructions for Form 6251.<\/p>\n<p>You might not need to adjust depreciation. However, you might need to make a passive-activity adjustment. Make that adjustment on Form 6251.<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>It depends on the year you placed the property in service. If you placed the property in service after 1998, you don&#8217;t have to make an Alternative Minimum Tax (AMT) depreciation adjustment on the home itself. However, AMT depreciation rates may apply if both of these are true: You separately depreciate items you used in [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[25,53],"tags":[],"class_list":["post-20379","post","type-post","status-publish","format-standard","hentry","category-irs","category-tax-responsibilities"],"acf":[],"yoast_head":"<title>Rental Property Depreciation And AMT | H&amp;R Block<\/title>\n<meta name=\"description\" content=\"Is rental property depreciation effected by AMT rates? Explore your options and learn more. 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