Real Estate Math

A Hawaii investor buys a rental property for $900,000 and depreciates it over 27.5 years (residential). What is the annual depreciation deduction? (Land value is $180,000)

AA. $26,182✓ Correct
BB. $32,727
CC. $29,091
DD. $6,545

Explanation

Depreciable basis = Building value only (not land) = $900,000 - $180,000 = $720,000. Annual depreciation = $720,000 / 27.5 years = $26,182/year. Note: the IRS uses a 27.5-year life and mid-month convention for residential rental property. The annual depreciation deduction reduces taxable income from the rental property.

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