Examples · made-up property
Tax studies for a physical therapy clinic you built
Physical therapists, chiropractors and other practice owners who built their own clinic.
How it works for this kind of property
When you build, the study starts from what you actually spent: the contractor's pay applications, the job cost report and the closing papers for the land. Each cost is placed in its tax life with the rule behind it.
More on how it works
A new clinic is also checked for the 179D energy-efficient building deduction. The 2025 law ends 179D for buildings whose construction begins after June 30, 2026, so a clinic started before then can still qualify, with a qualified engineer's certification.
Larger buildings get an engineer's review as part of the study. The price band on this page says when that applies.
Which of the 8 studies fit
| Study | Example result |
|---|---|
| Faster depreciation (cost segregation) | Counted in this example |
| Catch-up on past years | Fits, not counted here |
| Inventory cost rules and accounting methods | Fits, not counted here |
| When home-sale income is taxed | Doesn't apply here |
| Energy-efficient home and building credits | Worth a question |
| Energy-efficient buildings and solar | Fits, not counted here |
| Research and hiring credits | Worth a question |
| Property and sales tax | Fits, not counted here |
What the engine found, for your CPA
Example: We checked 69 strategies: 14 fit, 6 need a question, 45 don't apply, and 4 are protection checks.
- Faster depreciation (cost segregation): 15-year site work (paving, lighting, fencing, landscaping); Bonus depreciation; Classification rules for this property type; Cost segregation on a building you built; Section 179 on qualified real property
- Catch-up on past years: Accounting method changes (Form 3115)
- Inventory cost rules and accounting methods: Cash method for small businesses; Small business exemption from the 263A cost rules
- When home-sale income is taxed: No homes, condos or lots sold under contract.
- Energy-efficient home and building credits: Question: Utah state credits
- Energy-efficient buildings and solar: 179D energy-efficient building deduction
- Research and hiring credits: Question: Paid family leave credit (45S)
- Property and sales tax: Property tax appeal; Property tax review; Sales and use tax on construction
Common questions
We built it ourselves. What do you need?
The contractor's pay applications or job cost report, and the closing statement for the land. Connect your books or upload the files; the study reads every line, so you do not type them.
Does 179D apply to my clinic?
It can, for a building whose construction began on or before June 30, 2026, when the lighting, heating and cooling, and building envelope beat the energy standard. A qualified engineer certifies it. Our engine checks it from your answers.
Does an engineer look at it?
For a building above the large-building band in our price list without a LiDAR scan, yes, as part of the fixed price. With a LiDAR scan, an engineer looks at it only when the study's checks flag something that needs one.
The rules behind it, for your CPA
- Pub. 946 (2025) Table B-1 asset class 00.3 Land Improvements
- 26 U.S.C. 168(b)(2)(A)
- Pub. 5653 Ch. 2 L(5)
- Notice 2026-11
- Treas. Reg. 1.168(k)-2(b)(3) original use / used property (5-calendar-year lookback)...
- Instructions for Form 4562 (2025)
- 26 U.S.C. 179(b)(1)-(3), (b)(6), (c), (d)(1),(2),(5),(8), (e)
- Rev. Proc. 2025-32 sec. 3.02 and sec. 4.24
- Rev. Proc. 2023-34
- Rev. Proc. 2019-08 secs. 2.01, 3.02
- Rev. Proc. 2015-13 (as modified)
- Rev. Proc. 2025-23, as modified by Rev. Proc. 2025-28 and Rev. Proc. 2026-32
Every number on this page is an example for a made-up property, computed by our engine. Not tax advice; your CPA reviews and files.