A repair can be deductible now; an upgrade or system replacement is capital. Replacing a failed outlet differs from installing a new panel, rewiring the building, or adding capacity.
The expense-specific result is below. The shared BAR test, de minimis safe-harbor rule, and source guide live on the deductions hub so they are not repeated on every expense page.
A worked classification for electrical work
An electrician charges $340 to replace a failed breaker, a current line 14 cost. A $7,500 service upgrade from 100 to 200 amps materially increases capacity and is capitalized over 27.5 years.
Records that support this treatment
Keep the electrician's scope, old and new capacity, panel and circuit details, permits, photos, itemized invoice, and in-service date.
Keep the invoice, the decision, and the Schedule E placement together. The broader rental property deductions guide and the Schedule E walkthrough cover the full return.
This is general information for organizing rental records, not tax advice. Elections, entity structure, mixed use, and the exact unit of property can change the answer. Bring the invoice and the underlying facts to a CPA before filing.