Bonus Depreciation by State: Who Follows 100% in 2026
Federal bonus depreciation is 100% in 2026, but 26 states make rental owners add some or all of it back. A 50-state table, current as of October 2026.
Bought a Rental in 2026? Here's Why December 31 Matters
Bonus depreciation starts when a rental is ready and available for guests, not at closing. What counts by Dec 31, what missing it costs, and the STR traps.
Cost Segregation and 1031 Exchanges: Order Matters
Cost segregation and 1031 exchanges work together — but the sequence decides whether you get a six-figure deduction or a surprise recapture bill.
Cost Segregation on a Property You Already Own
You didn't miss the window. A look-back study claims every year of missed depreciation at once, on this year's return, with no amended returns required.
Depreciation Recapture: What Cost Segregation Costs You at Sale
Cost segregation front-loads deductions, but recapture at sale is taxed at ordinary rates. The real math on when it pencils — and when it doesn't.
Short-Term Rental Cost Segregation: Cut Year-One Taxes
The short-term rental loophole lets Airbnb losses offset your W-2 income — no REP status required. Here's how cost segregation makes it pay in 2026.
OBBBA + Cost Segregation: 100% Bonus Depreciation 2025
The OBBBA law restores 100% bonus depreciation for 2025. Learn how cost segregation can use this to create massive Year 1 tax write-offs for your property.
How TCJA Bonus Depreciation Supercharges Cost Segregation
The 2017 TCJA supercharged Cost Segregation via 100% bonus depreciation, letting real estate investors accelerate deductions and boost cash flow.
