IRS guidance · 2025
IRS Pub 5653: residential matrix
IRS Pub 5653
IRS administrative guidance
What it holds
The IRS's examiner position for residential rental components. Kitchen cabinetry is §1250 (p. 298); permanent floor coverings including wood are §1250, while carpet, sheet vinyl and VCT are not permanently attached (pp. 306-307); grading follows what it serves (p. 309); landscaping that would be destroyed with the building is 15-year (p. 312); site utilities are building (p. 319). Examiner guidance, not authority.
Why it matters for your study: The IRS examiner's map of how residential rental components are classified. It is the position an examiner starts from, so a study that departs from it on an item (for example kitchen cabinets) needs its own authority and evidence. It is guidance, not law.
- Category
- Methodology & procedure
- Applies to
- All property types
- Status
- Vetted
This page explains a tax authority in plain words. It is not tax advice for your situation. Joel Salas, our Director of Tax, signs every study. Citation is provided so you or your advisor can read the primary source.