Rough first-year deduction using the 25% average acceleration ratio.
Land isn't depreciable. The county assessor's land ÷ total assessed value is the usual split; many areas run 15–30%.
Sets the bonus depreciation rate.
Saving stores these on the property you pick, once, for every tool.
Sign in and the tool measures against your saved return instead.
Assumes a short-term rental you materially participate in, so the loss isn't suspended under § 469.
Estimated first-year deduction
$—
Enter a purchase price and land value to see your estimate.
Depreciable basis
$—
How this is calculated
accelerated 25% → bonus + MACRS
+ building 75% → straight-line
= $— first-year (bonus —)~25% of the depreciable basis reclassifies into 5/15-year property (engineered studies we've run range ~19%–28%). The first-year deduction is bonus on that accelerated slice plus regular MACRS on the rest, plus straight-line on the remaining building — so it stays meaningful even when bonus phases down to 0%.