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Services · Real Estate Tax Strategy

Real estate tax strategy.
Six-figure deductions most investors never take.

Real estate is the only asset class where Congress built tax advantages directly into the structure of ownership. Depreciation lets you deduct the paper deterioration of a building that may actually be appreciating. Cost segregation accelerates those deductions dramatically. The short-term rental exception can turn passive losses into active ones. Most accountants know these tools exist — but knowing and deploying are two different things.

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IRS Enrolled Agent
15+ Years Experience
$0 Initial Consultation

Real estate has more tax advantages than almost any other asset class.

Depreciation, cost segregation, 1031 exchanges, the short-term rental exception, real estate professional status — these aren't loopholes. They're exactly what Congress intended when it wrote the tax code for real estate investors.

Most tax preparers file your Schedule E and move on. We approach every real estate return as a planning exercise — maximizing every available deduction while building your long-term tax strategy.

Example: $500,000 Rental Property

Standard residential depreciation on a $500,000 building: $18,182/year, straight-line, over 27.5 years. With a cost segregation study that reclassifies flooring, fixtures, landscaping, and land improvements into 5–15 year schedules, combined with 40% 2025 bonus depreciation: potentially $80,000–$150,000 in deductions in year one alone. For a high-income investor, that can eliminate an entire year's federal tax liability.

27.5
Years — standard residential depreciation schedule
5–7
Years — accelerated schedule for qualifying components
40%
2025 bonus depreciation rate (phasing down annually)
$0
Capital gains deferred with a proper 1031 exchange

Real estate tax strategies we implement.

Depreciation

Cost Segregation

Engineering-based studies that reclassify property components to 5, 7, or 15-year schedules — dramatically accelerating your deductions. Best for properties over $300,000.

Depreciation

Bonus Depreciation

Combine cost segregation with bonus depreciation to take large deductions in year one. The 2025 rate is 40% and declining — timing your purchase matters significantly.

STR Strategy

Short-Term Rental Exception

Average stay 7 days or less + material participation = rental losses may offset active income, bypassing passive activity rules entirely. Extremely powerful for active Airbnb operators.

Deferral

1031 Exchange Planning

Defer capital gains indefinitely by rolling sale proceeds into like-kind replacement properties. 45 days to identify, 180 days to close. We coordinate with qualified intermediaries.

Status

Real Estate Professional

750+ hours and majority of working time in real estate = rental losses become fully deductible against all income. No passive loss limit applies.

Structure

Entity Structure for Investors

LLC vs. S-Corp vs. partnership for real estate portfolios — each has different implications for SE tax, liability protection, and asset transfer. We structure for maximum efficiency.

Real estate tax — the strategies most investors never learn.

A cost segregation study is an engineering analysis that identifies and reclassifies components of your property — personal property (appliances, carpet, specialized wiring) depreciates over 5–7 years; land improvements (sidewalks, fencing, landscaping) over 15 years; rather than the building's 27.5 or 39-year schedule. The study itself costs $3,000–$10,000 depending on property complexity. For properties over $300,000, the year-one tax savings typically exceed the study cost by a factor of 5 to 10. We coordinate with cost segregation engineers and review every study before it hits your return.
Here's how it works: IRC §469 defines a rental as passive by default. But if your average rental period is 7 days or fewer, the activity is reclassified as a non-rental — and non-rental activities are subject to material participation tests, not the passive activity rules. If you materially participate (typically 500+ hours/year, or more than anyone else involved), your losses are active. They can offset W-2 income, business income, capital gains — any active income, with no limit. For a physician or W-2 professional earning $300,000 who also operates short-term rentals at a paper loss of $60,000, this single reclassification can be worth $18,000–$25,000 in federal tax savings annually.
You have 45 days to identify a like-kind replacement property and 180 days to close. A qualified intermediary must hold the exchange funds — you cannot touch them. Miss either deadline and the exchange fails. We coordinate the full process.
Yes. Federal bonus depreciation applies to Hawaii investment properties. Hawaii has its own depreciation rules for state returns that can differ from federal. We handle both federal and state calculations and ensure your Hawaii return is correct.
Rental real estate losses generally only offset passive income — not W-2 or business income. The three main exceptions: the $25,000 allowance for active participants (with AGI limits), real estate professional status, and the short-term rental exception. We determine which applies to you.

The first consultation is free. The savings are permanent.

Your first consultation is free. We'll identify exactly what applies to your situation.