If the tree removal was part of a landscaping endeavor, then you would capitalize and depreciate.
Just because of the way the above is worded, it could very easily be misunderstood. Especially in the context of this thread if the reader isn't paying attention. So for others reading this, if you think that statement applies to you, please ask.
For the context of this particular thread, there's no way this even comes close to a property improvement that's capitalized/depreciated. That's because the OP specifically and explicitly stated it was a potential safety hazard. It's removal did not add one penny of value to the property. Therefore it's a qualified and deductible rental expense, hands down. It if were me, I'd report it as a cleaning/maintenance expense since it's apparent the property owner is "maintaining" the rental property to keep it safe for tenants in this case.
