A cost segregation savings calculator estimates the first-year depreciation deduction a study would produce by applying a typical reclassification percentage for your property type to your depreciable basis, then applying 100% bonus depreciation to the reclassified amount. It is an estimate, not a study: the actual result depends on an engineering analysis of your specific property.

Run the Numbers

What you paid for the property, excluding closing costs allocated elsewhere.
Land is not depreciable. An appraisal should support this.
Drives the typical reclassification percentage.
Federal plus state, on the income the deduction offsets.
39 years for nonresidential and short-term rentals, 27.5 for long-term residential rentals.
Real property uses a mid-month convention.

Estimated Result

Depreciable basis
Reclassified to 5/7/15-year
Year 1 depreciation without a study
Year 1 depreciation with a study
Additional first-year deduction
Estimated first-year tax savings

This is an estimate using typical reclassification ranges by property type. An engineering study prices your actual components and can land above or below this range. The estimate also assumes you can use the deduction this year, which depends on the passive activity rules of IRC Section 469, your basis, the at-risk rules, and the excess business loss limitation. Accelerated depreciation is recaptured on sale under Sections 1245 and 1250 unless deferred through a 1031 exchange or eliminated by the basis step-up at death.

Frequently Asked Questions

How accurate is a cost segregation calculator?

It is directionally useful and not a substitute for a study. The calculator applies a typical reclassification percentage for the property type. An engineering study prices your actual components, and the result commonly lands several percentage points above or below the estimate depending on site work, specialty systems, and build-out.

Does this account for whether I can actually use the deduction?

No, and that is the most important caveat. A rental loss is passive by default under IRC Section 469 and cannot offset wages unless you qualify as a real estate professional or the property meets the short-term rental exception with material participation. The calculator shows the deduction, not its usability.

What land allocation should I use?

Use the allocation your appraisal supports. It commonly runs 15% to 30% depending on the market and property type, and it matters enormously: moving from 20% to 30% on a $1 million property removes $100,000 from depreciable basis and roughly $30,000 from the first-year deduction.

Is my short-term rental 27.5 or 39 years?

Generally 39 years. Residential rental property requires that 80% or more of gross rental income come from dwelling units, and a unit is not a dwelling unit if more than half its use is transient. A property averaging seven days or less per stay is typically nonresidential real property.

Talk Through Your Situation

Every situation turns on its own facts. Schedule a discovery call and we will walk through what applies to you, what it is worth, and what it would take to put it in place.

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