Insights & blog

Practical cost segregation knowledge for investors and CPAs.

OBBBA bonus depreciation, the STR strategy, property-type deep dives, and the engineering rigor behind every TDA report — written by the team that does the work.

OBBBA

October 15 Tax Deadline: Deductions for Real Estate Investors

If you own investment real estate and haven’t filed your extended 2025 federal income tax return, October 15, 2026 is approaching fast. Before filing, there’s one area worth reviewing with your CPA: depreciation on your investment…

Daniel Farrugia· October 2026· 6 min read
OBBBA

Investment Property Tax Deductions: What Owners Can Claim for 2025

Owning investment property involves more than collecting income and paying expenses. From mortgage interest and property taxes to building improvements and depreciation, several costs may affect how much federal income tax you owe…

TDA Cost Segregation· October 2026· 7 min read
OBBBA

OBBBA 100% Bonus Depreciation: What property investors need to know in 2026

For three years, U.S. real estate investors watched the bonus-depreciation rate phase down — 100% in 2022, 80% in 2023, 60% in 2024, on track to hit 0% in 2027. Then, in early 2025, Congress passed the One Big Beautiful Bill Act (OBBBA),…

TDA Cost Segregation Team· May 2026· 8 min read
STR Strategy

The STR strategy + cost segregation: How active hosts offset W-2 income

Short-term rentals are one of the most-asked-about scenarios in cost segregation. The reason is simple: when the rules line up correctly, an Airbnb or VRBO host with W-2 income from a separate day job can use depreciation losses from a s…

TDA Cost Segregation Team· April 2026· 10 min read
Asset Classes

5 property types that get the highest reclassification ratios

Cost segregation produces a percentage. That percentage — the share of your depreciable basis that gets reclassified from 27.5- or 39-year real property into 5-, 7-, and 15-year MACRS class lives — is what drives every dollar of your acc…

TDA Cost Segregation Team· March 2026· 7 min read