Current for 2026 Tax Year · IRC § 168(k) / TCJA Phase-Down

STR Cost Segregation & Bonus Depreciation Estimator.

Compare entered 27.5-year, 5-year, and 15-year allocation assumptions and a selected bonus-rate scenario. Asset classification, basis allocation, recovery periods, and eligibility require a qualified study and CPA review.

1. Property basis & tax parameters

Total property acquisition basisEntered acquisition-basis and capitalized-cost assumption

Land allocation percentageEntered non-depreciable land-allocation assumption

Bonus depreciation percentageSelected bonus-rate assumption (default: 20%)

Marginal income tax bracketSelected federal marginal-rate assumption

Tax-treatment assumption (CPA review required)

2. Modeled Year 1 depreciation & tax effect

Modeled Year 1 Tax Effect$0Based on selected marginal-rate assumption

Modeled Year 1 Depreciation$0+0% vs standard 27.5-yr

Asset Class	Benchmark Basis	Modeled Year 1 Depreciation
Non-Depreciable Land Basis	$0	$0
5-Year Property (Appliances, Furniture, Tech)	$0	$0
15-Year Property (Hot Tub, Deck, Paving)	$0	$0
27.5-Year Structural Building Basis	$0	$0
Total Depreciable Improvement Basis	$0	$0

Modeled Active STR Scenario — CPA Review Required

This illustration assumes active STR treatment. It does not establish material participation, depreciation eligibility, or whether losses offset other income; review with your CPA.

Illustrative Asset Allocation for Review

Illustrative asset allocation; this is not a cost-segregation study:

1510 Land Asset (Non-Depreciable)Debit$0

1520 Building Structural Basis (27.5-Yr)Debit$0

1530 Land Improvements (15-Yr MACRS)Debit$0

1540 Tangible Personal Property (5-Yr MACRS)Debit$0

Cost Segregation & Bonus Depreciation Concepts to Review

How Cost Segregation Works

This educational model displays a 27.5-year straight-line baseline (approximately 3.636% per year) and entered 5-year and 15-year allocation assumptions. A qualified study and CPA must determine basis, asset classes, recovery periods, conventions, and eligibility.

Bonus Depreciation Phase-Down Schedule

The selector preserves displayed 100%, 80% (2023), 60% (2024), 40% (2025), and 20% (2026) assumptions for comparison. Verify the applicable law, placed-in-service date, asset class, convention, and depreciation method with your CPA.

The Short-Term Rental Exception (IRC § 469)

This educational model compares an entered short-stay and participation assumption. Activity classification, material participation, loss limitations, and whether depreciation may offset other income require CPA review.

Recapture Tax Warning on Sale

Disposition and recapture treatment can depend on asset classification, prior depreciation, transaction facts, and applicable law, including IRC §§ 1245 and 1250. This calculator does not model a sale or determine recapture; review it with your CPA.

Reviewed fixed-asset accounting

Retain approved asset schedules with source-linked books.

Roxby retains approved asset schedules and posts only approved book depreciation; tax schedules and elections remain separate accountant-reviewed facts.