Deposit deductions · Appliances
Can my landlord charge me for an appliance?
The short answer
Appliances age on their own. For a charge to replace one, compare it with the appliance's age: the IRS puts appliances in a residential rental in the 5-year tax recovery class, which is a tax schedule, not a lifespan.
Work out a prorated estimate
Age when you moved out2 years
new12+ yrs
Use the age of the item, not of your tenancy. Your move-in report or lease may say when it was installed.Source type: tax scheduleIRS Publication 527, Table 2-1: appliances such as stoves and refrigerators, 5 years (GDS) and 9 years (ADS). Recovery periods for depreciating appliances used in a residential rental, for tax purposes. A tax schedule, not a lifespan. Pre-filled with 5 years; change it if your lease, the manufacturer or your state says otherwise.irs.gov/publications/p527
Enter what you were charged.
How it's worked out: charge × (useful life − age) ÷ useful life. It is a prorated estimate using a useful life you can see and change; your state, your lease or a court may treat the charge differently. Most deposit statutes we've read exclude normal or ordinary wear and tear; your state's page quotes its rule.
Useful life: what we can cite
| Range | Source type | Source |
|---|---|---|
| 5–9 years | tax schedule | IRS Publication 527, Table 2-1: appliances such as stoves and refrigerators, 5 years (GDS) and 9 years (ADS) Recovery periods for depreciating appliances used in a residential rental, for tax purposes. A tax schedule, not a lifespan. |
See the full useful-life table and how Fair Charge works.
What your state says
- Wear and tear in California
- The landlord can't claim for ordinary wear and tear, damage that preexisted the tenancy, or the cumulative effects of wear and tear (§1950.5(e)(2)(A)).
- Itemization
- An itemized statement with copies of bills, invoices or receipts, and photographs, for deductions over $125; a good-faith estimate if repairs can't be finished in 21 days.
Sources
- IRS Publication 527, Table 2-1: appliances such as stoves and refrigerators, 5 years (GDS) and 9 years (ADS)
- Cal. Civ. Code §1950.5(h)(1) (wear and tear)
- Tex. Prop. Code §92.103, §92.107 (wear and tear)
- N.Y. Gen. Oblig. Law §7-108(1-a) (wear and tear)
- RCW 59.18.280 (wear and tear)
Information, not legal advice. A prorated estimate is not a legal limit on what can be charged.