Painting by itself is usually a current maintenance expense. Painting that is part of a larger capital renovation is capitalized with that project. The context of the work decides the timing.
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 interior and exterior painting
A landlord pays $2,400 to repaint a unit between tenants, with no remodel. That is generally current maintenance. If $2,400 of painting completes a $30,000 kitchen reconstruction, it joins the 27.5-year project basis.
Records that support this treatment
Keep the invoice, rooms or exterior areas painted, reason for the work, dates between tenants, and documents showing whether painting stood alone or completed a larger project.
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.