TaxGuyBill
Level 15

That is why I asked you what year it was "placed in service".

Qualified Retail Leasehold Improvements did NOT exist in 2018 or 2019, so you mis-categorized that.  The 2019 program even warns you about and give you an error.   

But it might qualify as "Qualified Improvement Property" (J5?).

 

As a comment from your original post, NO, Rev Proc 2020-25 did NOT change the depreciation of qualified retail leasehold improvements from 39 yr to 15 yr life. 

The CARES Act changed Qualified Improvement Property from 39 years to 15 years retroactive back to 2018.