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For U.S. federal income-tax purposes, ordinary office furniture and fixtures generally use a 7-year recovery period under the General Depreciation System (GDS). Furniture used in residential rental activity is generally treated as 5-year property under the IRS guidance cited here. Those are tax recovery periods—not estimates of physical lifespan or automatic financial-statement useful lives. Before calculating a deduction, confirm the asset’s use and classification, its business-use basis, and when it was ready and available for use.
Which furniture and fixtures qualify for depreciation?
Depreciation lets a taxpayer recover the cost or other basis of qualifying property over the period it is used. Under the IRS’s general test, property must be owned, used in a trade or business or an income-producing activity, have a determinable useful life, and be expected to last more than one year. Property used solely for personal purposes is not depreciable. The IRS explains the rules under “What Property Can Be Depreciated?” in Publication 946, which says: “You can depreciate most types of tangible property (except land), such as buildings, machinery, vehicles, furniture, and equipment.”
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Office furniture and fixtures
For tax purposes, desks, files, safes, and similar office furniture and equipment that are not structural components of a building generally fall in asset class 00.11: 7-year property under GDS and 10-year property under the Alternative Depreciation System (ADS). The IRS’s 2025 revision of Publication 946 describes the class and its exclusions.
Furniture used in residential rental activity
Do not automatically use the office-furniture class for furniture in a residential rental. IRS Publication 587 treats furniture used in residential rental real estate activity as 5-year property. It describes most home-office furniture and fixtures, such as desks, files, and safes, as 7-year property. Check the specific use and applicable guidance before assigning a recovery period. See IRS Publication 587.
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Building-integrated fixtures
“Fixture” does not by itself establish a recovery period. Plumbing fixtures, wiring, lighting, and other items that are structural components of a building may not qualify as office furniture in class 00.11. Identify what the item is and how it is classified before applying the office-furniture recovery period.
How to determine the depreciable amount and start date
- Determine eligible use. Document whether the property serves a business or income-producing activity. If it has mixed business and personal use, only the qualifying business or investment-use share is used in the calculation.
- Establish and adjust basis. Basis is generally cost or other basis multiplied by business or investment use, then adjusted for applicable deductions and credits. IRS Form 4562 instructions identify basis reductions that can include a section 179 deduction or a special depreciation allowance. Review the current Form 4562 instructions.
- Identify the placed-in-service date. Depreciation generally begins when the asset is ready and available for its specific business or income-producing use. That date may be later than the purchase date.
- Determine the applicable tax treatment. Confirm the asset class, whether GDS or ADS applies, the depreciation method and convention, and whether any election or allowance affects the calculation. These details depend on the facts and tax-year rules.
- Report and retain support. Use the applicable IRS forms and instructions, including Form 4562 where required, and keep records that support the asset’s basis, use, placed-in-service date, and depreciation claimed. The Form 4562 instructions explain reporting details.
Example: the first-year deduction is not automatic
In an IRS example, $10,000 of office furniture placed in service on August 11, 2025, produces a first-year depreciation deduction of $1,429 using the 14.29% first-year table rate. The example assumes 100% business use, GDS, the half-year convention, no section 179 election, and no special depreciation allowance. It is a worked example, not a guaranteed deduction for every $10,000 furniture purchase. The amount for a particular asset depends on its classification, adjusted basis, placed-in-service date, convention, elections, and other facts. See the IRS Publication 946 example and depreciation tables.
Tax depreciation and financial-statement depreciation are different
A tax recovery period is not the same as an asset’s estimated useful life in financial statements. Under IFRS, IAS 16 addresses recognition and measurement of property, plant and equipment, depreciation charges, and impairment losses. It calls for systematic allocation of an asset’s depreciable amount over its estimated useful life, taking residual value into account; the depreciation method should reflect the pattern in which the asset’s benefits are consumed. For technical application, consult the authoritative IAS 16 standard.
Accordingly, neither the IRS’s 7-year office-furniture class nor the 5-year residential-rental treatment establishes a universal accounting useful life. Financial-reporting estimates depend on the applicable framework, entity policy, estimates, materiality, and jurisdiction. The cited material does not establish a single U.S. GAAP useful life for furniture and fixtures.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.What to check before claiming depreciation
- Is the asset used in a business or income-producing activity, rather than solely for personal purposes?
- Is it movable furniture or equipment, rental furniture, or a building component that needs a different classification?
- What portion of its use is business or investment use, and what records support that allocation?
- What is its adjusted basis after applicable deductions and credits?
- When was it ready and available for its intended use?
- Which property class, depreciation system, method, convention, and tax-year rules apply?
This overview concerns U.S. federal tax concepts; it does not determine state or local tax treatment, non-U.S. rules, every section 179 or special depreciation allowance limit or election, or every asset-classification question. Check current IRS publications and instructions for the relevant tax year, or consult a tax professional about circumstances that require a specific determination.
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