Specialized cabinetry and removable casework
MEDICAL OFFICE OWNERS
Reviewed August 17, 2026 · Updated for current federal bonus-depreciation guidance
Specialized medical space may support faster depreciation.
Medical, dental and veterinary properties often contain specialized cabinetry, plumbing, electrical distribution, finishes and equipment-support systems. Their function and relationship to the building determine whether any portion may qualify for shorter recovery.
- ✓ No study work before payment
- ✓ CPA-ready final report
- ✓ California statewide
WHY IT MATTERS
Move eligible basis into faster recovery periods.
A medical-office study needs careful documentation because a dedicated system serving equipment may receive different treatment from a general building system. Tenant improvement ownership, lease terms and who paid each cost must also be confirmed before assets are classified.
Plain English: you are not creating a new deduction. You are identifying when supported pieces of the property may be depreciated.
WHAT WE REVIEW
Common medical-office components reviewed
Dedicated electrical serving qualifying equipment
Specialty plumbing and process-related connections
Dental, veterinary and diagnostic room finishes
Tenant improvements and landlord-funded buildouts
Parking, landscaping, signage and site improvements
SHOW ME THE NUMBERS
Illustrative medical-office 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
- $1,120,000 to $1,360,000
- Potential upfront federal effect
- $414,000 to $503,000
- Study or comparison benchmark
- Up to $20,000
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.
✓
Owner occupied or leased medical property
✓
Documented acquisition or improvement basis
✓
Specialized clinical, dental or veterinary buildout
✓
CPA confirms who owns and depreciates improvements
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.
Does all medical plumbing qualify for five-year treatment?+
No. General building plumbing normally remains building property. Functionally dedicated systems require a fact-specific classification and supporting analysis.
Can landlord and tenant improvements both be studied?+
Potentially, but the study must establish which party owns each improvement, the cost basis and the correct placed-in-service date.
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