A study that reclassifies parts of a building from 39-year or 27.5-year property into shorter-lived categories, accelerating depreciation.
For real estate investors with new or recently purchased property, front-loaded depreciation can create large paper losses in the first years, though passive activity rules limit who can use them against other income.
Usually not below a few hundred thousand dollars of building value; the study cost outweighs the benefit. It depends on your marginal rate and whether you can use the losses.
Last reviewed September 15, 2026. Tax rules change; confirm current law before acting.
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