Tax Benefits for Bulletproof Curtains Installation
✅ Can bulletproof curtains qualify as security equipment?
While the IRS doesn’t specifically mention bulletproof curtains, security equipment is broadly defined in IRS cost‑segregation and depreciation guidance to include:
- Equipment used to protect a building, its contents, and employees from assault or vandalism, including security lighting, alarm systems, cameras, motion detectors, locks, and related wiring.
Bulletproof curtains could plausibly fall under this category—assuming they’re installed primarily for security (e.g., ballistic protection) rather than decoration.
👩💼 Treatment under IRS rules
Capital expense and depreciation
Under Topic No. 704 and Publication 946, costs of capital improvements must generally be depreciated over time rather than deducted immediately.
§1250 vs. §1245 property classifications
- Under §1250 (nonresidential real property / building component), security systems are depreciated over 39 years.
- Alternatively, under §1245, some distributive services / personal property (e.g. window treatments, fixtures) get shorter 5-year lives.
The IRS’ Audit Techniques Guide for retail demonstrates that window treatments “readily removable” (including curtains or drapes) may qualify as §1245 personal property and be depreciated over 5 years.
If bulletproof curtains are removable and used as security equipment, this classification may apply.
| Treatment Option | Applicable Rule | Approximate Recovery Period |
|---|---|---|
| Capital expenditure (not deductible) | IRC §263 / Topic No. 704 | Not currently deductible |
| Depreciate as §1250 security system | Security systems on building | 39 years |
| Depreciate as §1245 removable window treatments (if security function and removable) | Distributive Services 57.0 asset class | 5 years |
🔍 Important Considerations
- Intended use matters: If primary purpose is security, depreciation may qualify under security equipment rules; if purely decorative, it's more likely a supply or improvement.
- Nature of installation: Removable curtains may fit §1245; permanently affixed treatments lean toward §1250.
- Election options: Under Section 179, qualifying tangible property (such as security equipment) may be expensed immediately up to limits, rather than depreciated over years.
- Consult a tax professional: Classification often depends on specific facts and documentation.
🧭 Final takeaway
- You generally cannot deduct the full cost of bulletproof curtains in the acquisition year unless you qualify for Section 179.
- If treated as security equipment, depreciation may apply—39 years under §1250.
- If they are removable window treatments primarily used for security, they may be classified as §1245 personal property and depreciated over 5 years.
Please note: This information is based solely on IRS guidance and publicly available cost-segregation materials. For your exact situation, you should consult a qualified tax advisor or your CPA.