Binding acquisition date
UPDATED FOR 2026 FEDERAL RULES
Reviewed August 17, 2026 · Updated for current federal bonus-depreciation guidance
100% federal bonus depreciation changes the first-year math.
Current IRS guidance states that certain qualified property acquired and placed in service after January 19, 2025 may receive a 100% special depreciation allowance. Cost segregation can identify qualifying 5, 7 and 15-year components inside real estate.
- ✓ No study work before payment
- ✓ CPA-ready final report
- ✓ California statewide
WHY IT MATTERS
Move eligible basis into faster recovery periods.
The dates and property requirements matter. Property acquired before January 20, 2025 may remain under prior phase-down rules even if placed in service later. Bonus depreciation is generally mandatory by class unless the taxpayer makes a timely election out, and California does not simply follow the federal result.
Plain English: you are not creating a new deduction. You are identifying when supported pieces of the property may be depreciated.
WHAT WE REVIEW
Questions to confirm for a 2026 estimate
Placed-in-service date
Used-property eligibility requirements
Supported shorter-life asset basis
Federal election-out decisions
Separate California depreciation schedule
SHOW ME THE NUMBERS
Illustrative 100% bonus example
Illustrative only. This assumes a 37% federal marginal rate where shown and that the owner can currently use the deduction.
- Property value
- $5,000,000
- Estimated depreciable basis
- $4,000,000
- Potential faster basis
- $800,000
- Potential upfront federal effect
- Up to $296,000 at 37%
- Study or comparison benchmark
- $5,000 to $15,000+
This is a timing illustration, not guaranteed permanent tax savings. California commonly requires a separate depreciation schedule because it generally does not conform to federal bonus depreciation.
DOES IT FIT?
Strong candidates usually have four things.
✓
Qualified property was acquired after January 19, 2025
✓
Property is placed in service
✓
Owner can use the deduction
✓
CPA confirms federal and state treatment
PORTFOLIO PRICING
More properties. Lower cost per study.
Order and pay for the properties together to receive a simple portfolio discount.
2 properties5% off3 to 4 properties10% off5+ properties15% off
STRAIGHT ANSWERS
Frequently asked questions.
Is 100% bonus depreciation available in 2026?+
For certain qualified property acquired and placed in service after January 19, 2025, current IRS guidance provides a 100% special depreciation allowance. The specific acquisition and placed-in-service rules must be confirmed.
Does California follow the federal 100% bonus amount?+
Generally no. California commonly requires adjustments and a separate depreciation schedule. The owner’s CPA should calculate both systems.
Is the free estimate a completed study?+
No. It is an illustrative screen using the facts you provide. No engineering takeoff, professional certification or tax opinion is included. Technical work begins only after a signed and paid engagement.
Does my CPA need to approve the study first?+
No. It is smart to ask whether you can currently use additional depreciation, but the paid study does not require advance CPA approval. Your CPA makes the final filing decision.
Do you guarantee tax savings?+
No. A study accelerates the timing of eligible depreciation. Results depend on basis, property facts, placed-in-service dates, passive-loss rules, tax rates and the owner's filing position.
AUTHORITATIVE SOURCES
Reviewed against current IRS and California guidance.
Last reviewed August 17, 2026. Tax rules and procedures can change. Your CPA should confirm the law that applies to your acquisition date, placed-in-service date and return.
FREE PRELIMINARY PROPERTY SCREEN