Real Estate Strategies Blog

Real estate investor reviewing updated ROI calculations after 100 percent bonus depreciation made permanent by One Big Beautiful Bill2026-06-26
Cost Segregation
100% Bonus Depreciation Is Now Permanent. Here Is What Every Real Estate Investor Needs to Recalculate.

OBBB made 100% bonus depreciation permanent. If you modeled cost seg ROI at 40% or 60%, your numbers are wrong. Here is what to recalculate.

Commercial building under construction with tax documents and calendar showing June 30 179D deadline2026-06-26
Cost Segregation
179D in 2026: Projects Started Before June 30 Still Qualify Through 2028. Here Is the Exact Rule.

179D eligibility turns on construction commencement, not placed-in-service date. Pre-June 30 projects can still qualify.

IRS Audit Techniques Guide open on desk next to laptop with AI analysis software showing cost segregation classification2026-06-26
Cost Segregation
AI Cost Segregation Studies Go Against Every IRS Rule. Here Is What One Actually Does Well.

James Peacock says fully AI cost seg studies miss the Whiteco test. AI is useful for 1250 completeness, not classification.

Former IRS engineer James Peacock reviewing cost segregation audit documents and IRS audit techniques guide2026-06-26
Cost Segregation
Does Cost Segregation Trigger IRS Audits? A Former IRS Engineer Gives You the Actual Numbers

James Peacock explains the real cost seg audit rate: 0.07% normally, 0.078% with a study. Quality is the risk.

IRS building exterior representing cost segregation enforcement capacity and new engineer training for 2026 audits2026-06-26
Cost Segregation
James Peacock Says He Trained 200 IRS Engineers on Cost Segregation. What That Means for Audit Risk.

Per James Peacock, he trained about 200 IRS engineers on cost seg and 179D. Audit rates are low, but quality risk is not.

Short-term rental interior with cost segregation study documents showing QIP bonus depreciation classification for Airbnb property improvements2026-06-26
Cost Segregation
Short-Term Rental Owners: Your Interior Improvements Are 15-Year Property With Full Bonus Depreciation

STRs under 30-day stays are 39-year property. Interior improvements can be 15-year QIP with 100% bonus depreciation.

Tennessee mountain cabin with Nashville skyline in background illustrating cost segregation and STR tax strategy for Tennessee real estate investors2026-05-12
Cost Segregation
Tennessee Cost Segregation & STR Tax Guide: Why the Volunteer State Is the #1 Market for Tax-Optimized Investing

The complete Tennessee cost segregation and STR tax guide. Zero state income tax, 80% building ratios, Smoky Mountains STR demand, and Nashville growth create the ideal tax-optimized investing environment.

Physician reviewing real estate investment documents and cost segregation tax savings analysis on tablet2026-05-07
Cost Segregation
Cost Segregation for Physicians: How Doctors Are Using STRs to Save $50K–$120K in Taxes

How physicians and doctors use cost segregation with the STR loophole to save $50K-$120K in taxes. Real examples for attending physicians, surgeons, and specialists with W-2 income from $300K to $800K+.

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