TaxGuyBill
Level 15

Was this "placed in service" in 2018?  If so, "Qualified Restaurant Property" does not exist for assets that are placed in service in 2018.

Those improvements would either be Nonresidential Real Estate (39 years) or "Qualified Improvement Property" (which is currently 39 years due to Congressional error, but may be changed to 15 years if Congress ever decides to correct their mistake).

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