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Annual Depreciation Deduction
$10,364
Annual Depreciation Deduction vs Marginal Tax Rate
Formula
## Rental Property Depreciation The IRS allows residential rental property owners to deduct the cost of the building over 27.5 years using straight-line depreciation. ### Formula **Annual Depreciation = Depreciable Basis / 27.5** **Depreciable Basis = Purchase Price - Land Value + Capitalized Costs + Improvements** ### Key Rules - Land is never depreciable - Depreciation begins when the property is placed in service (available for rent) - The first and last year use a mid-month convention (partial year) - Depreciation is mandatory even if not claimed (recaptured at sale) ### Land Value Allocation The IRS requires a reasonable allocation between land and building. Methods include: - County tax assessment ratios - Appraisal allocation - Comparable land sales
Esempio Risolto
Purchased a rental for $350,000 with $70,000 land value, $5,000 capitalized closing costs, no improvements. 32% tax bracket.
- 01Depreciable basis: $350,000 - $70,000 + $5,000 = $285,000
- 02Annual depreciation: $285,000 / 27.5 = $10,364
- 03Monthly depreciation: $10,364 / 12 = $863.64
- 04Annual tax savings: $10,364 x 32% = $3,316
- 05Land as % of purchase: $70,000 / $350,000 = 20.0%
- 06Total depreciation over 27.5 years: $285,000
Domande Frequenti
Do I have to depreciate my rental property?
The IRS considers depreciation mandatory whether or not you claim it. If you do not take the deduction, you still must reduce your basis by the allowable amount. This means you will face depreciation recapture at sale regardless, so always claim the deduction.
What happens to depreciation when I sell?
Accumulated depreciation reduces your cost basis. When you sell, the gain attributable to depreciation is recaptured at a 25% tax rate (Section 1250 recapture). The remaining gain is taxed at long-term capital gains rates.
How do I determine land value?
Use the county tax assessment allocation ratio. If the county assesses land at 25% of total value on a $400,000 property, land is $100,000 and building is $300,000. An independent appraisal or comparable land sales are alternative methods.