Tax Planning Tool

Depreciation Schedule Calculator

Calculate your annual depreciation deduction for residential or commercial properties. Includes a cost segregation scenario with current 40% bonus depreciation rates.

Property Details

$
%

Land: $60,000 | Building: $240,000

Date Placed in Service

IRS mid-month convention: depreciation begins mid-month of the placed-in-service date.

Cost Segregation

Accelerated

Reclassify building components to shorter recovery periods for larger first-year deductions.

Bonus Depreciation Phase-Down

2022100%
202380%
202460%
202540%
202640%
202720%
20280%

Source: Tax Cuts and Jobs Act (TCJA) bonus depreciation phase-down schedule, IRC Section 168(k).

Depreciable Basis

$240,000

Land excluded: $60,000

Annual Depreciation

$8,727

Straight-line / 27.5 years

First Year Deduction

$8,364

Mid-month convention applied

Est. Tax Savings (32%)

$2,676

First year at 32% marginal rate

Depreciation Schedule

YearCalendarAnnual Depr.AccumulatedRemaining Basis
12026$8,364$8,364$231,636
22027$8,727$17,091$222,909
32028$8,727$25,818$214,182
42029$8,727$34,545$205,455
52030$8,727$43,273$196,727
62031$8,727$52,000$188,000
72032$8,727$60,727$179,273
82033$8,727$69,455$170,545
92034$8,727$78,182$161,818
102035$8,727$86,909$153,091

Showing years 1-10 of 28.

Depreciable Basis Remaining

How quickly you write off the building value

Year 1
97%
Year 5
82%
Year 10
64%
Standard (straight-line)

Maximize your tax savings

Learn how cost segregation and bonus depreciation can supercharge your real estate tax strategy.

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