Free Tax Tool
Typical: 15–25%
Most STRs with average guest stays of 30 days or less are classified as nonresidential transient property and depreciated over 39 years. Properties with longer average stays may qualify as residential rental (27.5-year). This is a separate test from the 7-day passive activity rule.
A cost segregation study reclassifies portions of the building into shorter-life property. Actual results vary widely by property type, age, and finishes: these inputs are placeholders until you have a real study.
Furniture, fixtures, appliances, removable items
Land improvements, site work
100% for property acquired and placed in service after Jan 19, 2025
Rental income minus all expenses (including mortgage interest), but before depreciation. $0 = breakeven.
2026 brackets: 24% / 32% / 35% / 37% top out at higher income levels
Add your state's marginal income tax rate if applicable
Your accountant doesn't need to be local. Fraim CPA works with clients in all 50 states, fully remote.
See how remote tax prep works →| Year | Depreciation | Net before dep. | Tax loss / income | Tax savings |
|---|---|---|---|---|
| 5-year totals | $0 | $0 | $0 | $0 |
Year 1 building depreciation reflects the IRS mid-month convention, which treats real property as placed in service mid-month regardless of the actual date. Years 2 and after use full straight-line. The "missing" half-month gets picked up in the final year of the schedule.
| Year | Depreciation | Net before dep. | Tax loss / income | Tax savings |
|---|---|---|---|---|
| 5-year totals | $0 | $0 | $0 | $0 |
This calculator is for educational and planning purposes only and does not constitute tax, legal, or investment advice. Actual tax outcomes depend on your full facts and circumstances. Consult a qualified CPA before relying on these projections.