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Why You Should Act Now on 100% Depreciation

Aug 2024 5 min read

If you own a single-family rental property, there's never been a better time to consider a cost segregation study.

Thanks to the new 100% first-year depreciation allowance in the Big Beautiful Bill, real estate investors now have a powerful opportunity to accelerate deductions, slash tax liability immediately, and dramatically boost year-one cash flow.

But here's the problem: most cost segregation studies have been too expensive and overbuilt for small investors—until now.


What the Big Beautiful Bill Changed

The new legislation allows for 100% bonus depreciation on any components with a recovery period of 20 years or less. That includes:

  • 5-year property (appliances, carpet, fixtures)
  • 7-year property (certain security and specialty items)
  • 15-year land improvements (driveways, landscaping)

With a proper cost segregation study, you can reclassify those assets from 27.5-year residential property and write them off immediately.

Real-World Impact

Let's say you purchased a rental property for $425,000, with $100,000 allocated to land (not depreciable). That leaves a depreciable basis of $325,000.

Asset CategoryAllocated CostDepreciation ScheduleYear-One Deduction
5-Year Property$31,500100% bonus$31,500
15-Year Improvements$7,400100% bonus$7,400
27.5-Year Structure$286,100Straight-line~$10,400
Total$325,000~$49,300

That's nearly $50,000 in first-year write-offs—instead of spreading that over decades.


Why Single-Family Investors Were Left Out—Until Now

Historically, cost segregation has been a tool for:

  • Apartment buildings
  • Office towers
  • Warehouses and industrial parks

Why? Because traditional studies are:

  • Expensive (typically $5,000 to $15,000+)
  • Labor-intensive (often requiring an engineering team)
  • Built for large-scale assets—not modest rental homes

So if you owned a $300K or $400K rental, the tax benefits couldn't justify the cost of the study.


Rental Write Off: The First Solution Built for Residential Rentals

Rental Write Off is the first IRS-compliant cost segregation platform made specifically for residential homes. We combine automation, remote inspection, and rigorous methodology to deliver:

  • Audit-ready reports with full depreciation breakdowns
  • A CSV of every asset categorized and valued
  • A folder of property images
  • A complete methodology file with IRS citations

All for a fraction of the cost of a traditional engineering study.

Typical Client Results

  • $38,000 in bonus depreciation on a $350K rental
  • $62,000 in year-one write-offs on a duplex purchased for $525K
  • $28,000 in deductions for a $300K single-family home

Why This Matters Right Now

Without Rental Write OffWith Rental Write Off
Straight-line depreciation over 27.5 years100% depreciation of short-life assets in year 1
Minimal year-one deduction (~$10K–12K)Year-one write-off of $30K–60K+
No detail or asset-level classificationFull breakdown by component and IRS recovery period
Limited benefit from new lawMaximum deduction under the Big Beautiful Bill
No audit supportMethodology aligned with IRS Publication 5653

Don't Miss This Window

Bonus depreciation won't last forever. Policies change, tax codes shift—but your ability to lock in tens of thousands in tax savings this year is real, right now.

Even if you own just one rental, this isn't just for the big players anymore.


Let's Maximize Your Deductions

We've made cost segregation:

  • Fast
  • Affordable
  • Tailored to residential properties

No engineers. No $10K fees. Just the same high-impact depreciation strategy the pros use, delivered at scale for today's rental property investor.