Cost Segregation
Accelerate your depreciation
See how a cost segregation study reallocates your basis into 5-, 7-, 15- and 27.5/39-year classes — and what that does to your first-year deduction. Built on IRS MACRS tables (Pub. 946). A simulator, not a verified study.
Property data
Total acquisition price of the property, before closing costs.
The portion attributable to land — it can't be depreciated. Default ~20%; use your county assessor ratio for accuracy.
Auto-set to 20% of price (placeholder) · verify with your county assessor or appraisal.
Money spent on improvements/remodeling. Added to the depreciable base — much of it can qualify for 5/7/15-yr classes and bonus.
Used together with your income to find your federal bracket. Rates and thresholds differ by status.
Taxable income = gross income minus deductions. 2026 standard deduction: $16,100 single · $32,200 joint · $24,150 head of household. We use this to set your marginal rate automatically. A large deduction can push part of your income into a lower bracket, so real savings may be a blend.
Marginal rate applied: 37% (default — enter income for your bracket)
Date the property was ready and available to rent. It sets the first-year (mid-month / mid-quarter) depreciation.
Binding-contract date. Under OBBBA, 100% bonus needs the property acquired and placed in service after Jan 19, 2025.
Sets the building life (27.5 yr residential / 39 yr commercial) and the typical reallocation ranges per asset class.
Recovery life: 27.5 years (residential)
Your results will appear here
Enter purchase price and land value to calculate your depreciation opportunity.
Structure this deal with PRIMUS
Book a strategy call with our team to review the deal structure, financing and next steps. We connect you with the cost segregation specialist when it makes sense.
Notice. Estimates are based on average engineering-study ranges and IRS MACRS tables (Pub. 946). Actual results depend on a specific cost segregation study, passive activity / real estate professional rules, the OBBBA acquisition date, and your tax situation. Accelerated depreciation is subject to recapture (§1245/§1250) on sale. This is not tax, legal or accounting advice; consult a CPA before acting.
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