1031 Exchanges & Cost Segregation Studies
How depreciation, deferred gain, and new investment affect replacement basis.
*For estimating purposes only. Does not take into consideration closing costs or QI fees.
Relinquished property
Replacement property
Cost segregation opportunity
What carries forward?
Carryover building basis generally continues on its remaining depreciation schedule.
Excess basis is depreciated separately. Allocate it between land and depreciable assets.
Assumes no special elections. Not to scale. Sources: IRS Pubs. 551, 946; Treas. Reg. Β§1.168(i)-6. For illustration only; not tax advice.
Free Personalized Tax Savings Analysis
Discover How Much You Could Save on Taxes
Find out how cost segregation could reduce your taxable income with a custom estimate prepared by our team.
β Estimated Accelerated Depreciation
β Projected Depreciation Schedules
β Potential Tax Savings
β Personalized Video Walkthrough
β
Recommended Next Steps
To get started, provide your property address, purchase price, and the date the property was placed in-service.
See Your Potential Tax Savings
No cost. No obligation.
