Calculadora de Depreciação de Aluguel — 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
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
Exemplo Resolvido
Purchased a rental for $350,000 with $70,000 land value, $5,000 capitalized closing costs, no improvements. 32% tax bracket.
- Depreciable basis: $350,000 - $70,000 + $5,000 = $285,000
- Annual depreciation: $285,000 / 27.5 = $10,364
- Monthly depreciation: $10,364 / 12 = $863.64
- Annual tax savings: $10,364 x 32% = $3,316
- Land as % of purchase: $70,000 / $350,000 = 20.0%
- Total depreciation over 27.5 years: $285,000