Landlord Question and Answer Forum

My tenants who vacated my rental home left carpet heavily soiled (living rooom area) and spotted (dozens throughout the home). They provided the name of a carpet cleaner who cleaned it. Contacted the carpet cleaner who said the tenants paid for the 7 room special and refused a deep cleaning. Infact the rep from the cleaning company told them the carpet was so dirty, spotted and frayed their only suggestion is replacement! This carpet is 5 years old and in perfect condition 2 years ago at the commencement of the lease. Have arranged for another carpet cleaner to visit the premises this week. Aong with the carpet damage the ceramic cooktop's paint is scratched off on two burners (wrong cleansers). The appliance is also 5 years old and in perfect condition when the home was rented. Ceramic cooktops can not be repainted once the paint is scratched off. My question is how much can I deduct from the deposit to replace/repair both items? Fearing the living room carpet area is pretty much shot and am not happy with the fact the state of the cooktop. Any info, references or advice is greatly appreciated.

Per the IRS ( http://www.irs.gov/publications/p946/ch04.html#d0e4247 ) carpet used in a rental residential property is depreciated over 5 years. Therefore, the carpet at 5 years old, even though it might not have looked good, had no value. You can only deduct for the value of the carpet.

Posted by Dawn A, WI on Sunday, July 8, 2012