#cost-segregation

Cost Segregation

Engineering-based studies that reclassify building components into shorter MACRS lives to accelerate depreciation deductions

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10 май 2026 г.

Cost Segregation Studies: Reclassifying Building Components Into 5, 7, and 15-Year Lives for Front-Loaded Tax Savings

A cost segregation study uses engineering-based analysis to move 20–45% of a building's basis from 27.5- or 39-year straight-line into 5, 7, and 15-year MACRS classes. Combined with the 100% bonus depreciation permanently restored by the One Big Beautiful Bill Act for property placed in service after January 19, 2025, real estate investors can convert a routine $91,000 first-year deduction into roughly $766,000 — provided they clear IRC §469 passive activity loss limits via real estate professional status, the short-term rental rule, or passive income offsets.

mike

cost-segregationbonus-depreciationdepreciation

7 май 2026 г.

The Short-Term Rental Tax Loophole: Offsetting W-2 Income Without Real Estate Professional Status

How short-term rentals sit outside the Section 469 passive loss rules, what the seven-day average and material participation tests actually require, and how a six-figure W-2 earner can use cost segregation and 100% bonus depreciation to legally offset wage income.

mike

taxreal-estatetax-planning

5 май 2026 г.

Form 3115 Demystified: How to Change Your Accounting Method and Unlock Tax Savings

Use IRS Form 3115 to change accounting methods and apply a Section 481(a) adjustment. Recover missed deductions or fix multi-year errors on one current-year

mike

tax-compliancetax-planningdepreciation

2 май 2026 г.

Section 1031 Like-Kind Exchange: A Real Estate Investor's Guide to Indefinite Tax Deferral

Section 1031 lets real estate investors defer capital gains and depreciation recapture by swapping investment properties, but only when the 45-day identification window, 180-day closing deadline, qualified intermediary rules, and post-TCJA like-kind requirements are followed exactly.

mike

real-estatetax-planningcapital-gains

1 май 2026 г.

Cost Segregation Studies: How Real Estate Investors Turn a Building Into Five-Figure Tax Savings

A cost segregation study reclassifies a building's components into shorter MACRS lives, unlocking the 100% bonus depreciation permanently restored by the One Big Beautiful Bill Act of July 2025. On a $1M residential rental, that swings first-year tax savings from roughly $10,700 to roughly $90,600—provided the investor clears IRC §469 passive activity loss limits.

mike

real-estatedepreciationtax-planning

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