# Taxtura

> Cost segregation and 7 other tax studies for rental property investors, owners of the buildings their practices use, and builders and developers. 8 core studies backed by 69 tax strategies. Start with a free estimate from an address; the free study runs on your real numbers; your CPA gets a CPA-ready packet for one fixed price, from $1,595, never a percent of savings. Not tax advice; your CPA reviews and files.

## Who it is for

- Rental property investors: single-family rentals, duplexes to fourplexes, short-term rentals, apartment buildings, offices, retail and self-storage.
- Owners of the buildings their practices use: physical therapy, dental, orthodontic and medical practices.
- Builders and developers: build-to-rent communities, apartment communities, commercial buildings and homes built to sell.

## What it does

- 8 core studies, backed by 69 tax strategies checked on every study: faster depreciation (cost segregation); catch-up on past years; inventory cost rules and accounting methods; when home-sale income is taxed; energy-efficient home and building credits; energy-efficient buildings and solar; research and hiring credits; property and sales tax.
- Free estimate from an address: public records fill in what they can, and a few plain questions do the rest. No email needed.
- Free study on your real numbers: connect your books or upload your closing papers and cost reports. Every number shows its source.
- A digital site visit: you film the property yourself in about 10 minutes, with the Taxtura Site Visit iPhone app or your phone's browser. Nobody has to come out. Our checks flag anything that needs a CPA on our team.
- A CPA-ready packet: the study report, asset schedules with import files for tax software, form data sheets (including Form 3115 for a look-back) and a source for every number.
- Fixed price by building size, from $1,595. Never a percent of savings.
- You pay at the end, after you see your study.
- Written audit support included: if the IRS examines a return that used the study, we answer its questions about the study in writing.
- Not tax advice; your CPA reviews and files. We prepare studies and documents; we do not give tax advice or file returns.

## How it works

1. Free estimate: type the address and answer a few questions. See a range before you share an email.
2. Free study: add your real numbers (books, closing statement, cost reports). The study runs and shows every step with its reason and source.
3. Walk: walk the property with the Taxtura Site Visit iPhone app in about 10 to 20 minutes. A person reviews the study.
4. Packet: pay the fixed price at the end. Your CPA gets the packet, reviews it, signs off and files.

## Prices

Fixed prices from the current price book, set by scope (building size, number of homes or buildings, which studies). Never a percent of savings. Written audit support is included in every tax study.

| Study | Scope | Fixed price |
| --- | --- | --- |
| Cost segregation study: faster depreciation on a rental or commercial building | Per property, up to $750K | $1,595 |
| Cost segregation study: faster depreciation on a rental or commercial building | Per property, $750K to $1.5M | $2,295 |
| Cost segregation study: faster depreciation on a rental or commercial building | Per property, $1.5M to $5M (large building) | $3,495 |
| Cost segregation study: faster depreciation on a rental or commercial building | Per property, $5M to $15M (large building) | $5,495 |
| Cost segregation study: faster depreciation on a rental or commercial building | Per property, $15M to $50M (large building) | $8,950 |
| Cost segregation study: faster depreciation on a rental or commercial building | Per property, over $50M (large building) | $12,500 |
| 263A capitalization study | Per project | $4,950 |
| 45L energy-efficient home credit documentation: energy-efficient home credit paperwork | Per home (minimum $495, maximum $9,500) | $35 |
| 179D energy-efficient building deduction | Per building, up to 50,000 sq ft | $2,850 |
| 179D energy-efficient building deduction | Per building, 50,000 to 200,000 sq ft | $3,750 |
| 179D energy-efficient building deduction | Per building, over 200,000 sq ft | $4,950 |
| R&D credit study: research credit for new designs and methods | Per company, per tax year | $4,500 |
| Property tax appeal evidence pack | Per parcel group, residential | $395 |
| Property tax appeal evidence pack | Per parcel group, commercial | $1,950 |

## Examples

Each example is a made-up property run through the same engine as the free estimate. Every number on those pages is an example.

- [Cost segregation for a dental office building you bought](https://app.taxtura.com/examples/dental-office-bought): A dentist's company buys the building the practice uses. Which tax studies fit, and an example range from our engine.
- [Cost segregation for a 4-plex rental you bought](https://app.taxtura.com/examples/fourplex-rental-bought): An investor buys a four-unit rental. What a study finds in a small residential building, and an example range from our engine.
- [Look-back cost segregation on a rental you bought 3 years ago](https://app.taxtura.com/examples/single-family-rental-look-back): A single-family rental bought in 2023 and depreciated as one asset. How the missed depreciation is caught up, with an example from our engine.
- [Cost segregation for a short-term rental](https://app.taxtura.com/examples/short-term-rental): A vacation rental with average stays of 7 days or less. Why the passive loss rules treat it differently, with an example range from our engine.
- [Tax studies for a physical therapy clinic you built](https://app.taxtura.com/examples/physical-therapy-clinic-built): A PT practice owner builds a new clinic. Cost segregation from actual costs, the 179D check, and an example range from our engine.
- [Cost segregation for a small office building](https://app.taxtura.com/examples/small-office-building): An investor buys a multi-tenant office building. What gets reclassified, and an example range from our engine.
- [Tax studies for a build-to-rent community](https://app.taxtura.com/examples/build-to-rent-community): A developer builds 40 detached rental homes to keep. Cost segregation on the homes and the site work, and an example range from our engine.
- [Tax studies for an apartment building developer, including section 460](https://app.taxtura.com/examples/apartment-developer): A developer builds a 120-unit garden apartment community to keep. Cost segregation, interest rules, when section 460 applies, and an example range from our engine.
- [Cost segregation for a self-storage facility](https://app.taxtura.com/examples/self-storage): An investor buys a self-storage facility. Why so much of it is site work, and an example range from our engine.
- [Cost segregation for a retail strip center](https://app.taxtura.com/examples/retail-strip-center): An investor buys a small strip center. Parking, signs and tenant spaces, and an example range from our engine.

## More

- [All examples](https://app.taxtura.com/examples)
- [Sample study](https://app.taxtura.com/sample): a fictional build-to-rent builder, the full free study.
- [Sample CPA packet (.zip)](https://app.taxtura.com/b/brazos-btr/packet/download): every document a CPA receives, marked SAMPLE.
- [Look-back for past properties](https://app.taxtura.com/look-back)
- [Free estimate](https://app.taxtura.com/estimate)
- [Full text with example numbers](https://app.taxtura.com/llms-full.txt)

## Example details

Every number below is an example: a made-up property run through our engine. Your own numbers come from your free estimate and free study.

### Cost segregation for a dental office building you bought

URL: https://app.taxtura.com/examples/dental-office-bought
For: Dentists, orthodontists and other practice owners who own the building their practice uses.

Many practice owners hold their building in a separate company that leases it to the practice. That company depreciates the building over 39 years, the life the tax code gives a commercial building.

A cost segregation study finds the parts of the building that wear out faster: wiring, plumbing and cabinetry that serve the dental equipment rather than the building, finishes, and site work such as the parking lot and site lighting. Those parts move to 5-, 7- and 15-year lives, and bonus depreciation lets them be deducted in the first year.

The equipment you bought on its own (chairs, imaging) is usually already on its own schedule. The study covers the building, so nothing is counted twice.

Example property (made up): Medical / dental office, clinic, bought for $1,400,000 including land, closed 2026-04-15, built 2008, UT.
Example result, from our engine as of October 2026: about $145,000 to $308,000 more depreciation in the first year. The $1.4M price × 80% building (our usual land share until your papers show it) = $1,120,000 building. About 13–28% of a 2008 medical / dental office, clinic usually qualifies for faster write-offs, and 2026 purchases get 100% bonus depreciation.
Example worth to an owner at a 35% tax rate, after the fixed fee: $50,803 to $107,764.
Example fixed price: $2,295 ($750K to $1.5M).
Example check: We checked 69 strategies: 11 fit, 6 need a question, 48 don't apply, and 4 are protection checks.

Which of the 8 studies fit (example):
- Faster depreciation (cost segregation): counted in this example (15-year site work (paving, lighting, fencing, landscaping); Bonus depreciation; Classification rules for this property type; Cost segregation on a building you bought; Section 179 on qualified real property)
- Catch-up on past years: fits (Accounting method changes (Form 3115))
- Inventory cost rules and accounting methods: fits (Cash method for small businesses)
- When home-sale income is taxed: does not apply (No homes, condos or lots sold under contract.)
- Energy-efficient home and building credits: worth a question (Utah state credits)
- Energy-efficient buildings and solar: does not apply (Bought an existing building: 179D is for energy-efficient lighting, HVAC/hot water or envelope property the owner installs (new or as a retrofit) with a certified energy model.)
- Research and hiring credits: worth a question (Paid family leave credit (45S))
- Property and sales tax: fits (Property tax appeal; Property tax review)

Sources the engine cites:
- Pub. 946 (2025) Table B-1 asset class 00.3 Land Improvements: https://www.irs.gov/pub/irs-pdf/p946.pdf
- 26 U.S.C. 168(b)(2)(A): https://www.law.cornell.edu/uscode/text/26/168
- Pub. 5653 Ch. 2 L(5): https://www.irs.gov/pub/irs-pdf/p5653.pdf
- Notice 2026-11: https://www.irs.gov/pub/irs-drop/n-26-11.pdf
- Treas. Reg. 1.168(k)-2(b)(3) original use / used property (5-calendar-year lookback)...: https://www.law.cornell.edu/cfr/text/26/1.168(k)-2
- Instructions for Form 4562 (2025): https://www.irs.gov/pub/irs-pdf/i4562.pdf
- 26 U.S.C. 179(b)(1)-(3), (b)(6), (c), (d)(1),(2),(5),(8), (e): https://www.law.cornell.edu/uscode/text/26/179
- Rev. Proc. 2025-32 sec. 3.02 and sec. 4.24: https://www.irs.gov/pub/irs-drop/rp-25-32.pdf
- Rev. Proc. 2023-34: https://www.irs.gov/pub/irs-drop/rp-23-34.pdf
- Rev. Proc. 2019-08 secs. 2.01, 3.02: https://www.irs.gov/pub/irs-drop/rp-19-08.pdf
- Rev. Proc. 2015-13 (as modified): https://www.irs.gov/pub/irs-drop/rp-15-13.pdf
- Rev. Proc. 2025-23, as modified by Rev. Proc. 2025-28 and Rev. Proc. 2026-32: https://www.irs.gov/pub/irs-drop/rp-25-23.pdf

Questions:
- Does it matter that my own practice uses the building? What matters is who owns the building and depreciates it. If your building company leases it to your practice, the building company claims the depreciation. Your CPA confirms how the two companies are set up and how the rent and the loss are treated.
- What about the chairs and imaging equipment? Equipment bought on its own is usually already depreciated on its own schedule. The study looks at what is built into the building, so the same dollars are never counted twice.
- Does someone have to visit the building? Nobody has to come out. You do a digital site visit yourself: film the building in about 10 minutes with the Taxtura Site Visit iPhone app or your phone's browser. Our checks flag anything that needs a CPA on our team.

### Cost segregation for a 4-plex rental you bought

URL: https://app.taxtura.com/examples/fourplex-rental-bought
For: Investors who own duplexes, triplexes and fourplexes as rentals.

A residential rental building is depreciated over 27.5 years. A cost segregation study pulls out the parts with shorter lives: appliances, carpet and window coverings in each unit (5-year property), and the paving, walkways, fencing and landscaping outside (15-year property).

The IRS's 2025 residential rental guidance keeps more of an apartment in the building than older templates did, such as cabinets, counters and general wiring. Our engine follows that guidance, so the range is what the rules support, not the largest number possible.

Bonus depreciation can deduct the shorter-life parts in the first year. For a purchase, the closing date (or the date of a binding contract) sets the bonus rate.

Example property (made up): Small multifamily (2-4 units), 4 units, bought for $1,100,000 including land, closed 2026-03-01, built 1999, UT.
Example result, from our engine as of October 2026: about $88,000 to $214,000 more depreciation in the first year. The $1.1M price × 80% building (our usual land share until your papers show it) = $880,000 building. About 10–25% of a 1999 fourplex usually qualifies for faster write-offs, and 2026 purchases get 100% bonus depreciation.
Example worth to an owner at a 35% tax rate, after the fixed fee: $30,811 to $74,783.
Example fixed price: $2,295 ($750K to $1.5M).
Example check: We checked 69 strategies: 11 fit, 4 need a question, 50 don't apply, and 4 are protection checks.

Which of the 8 studies fit (example):
- Faster depreciation (cost segregation): counted in this example (15-year site work (paving, lighting, fencing, landscaping); Bonus depreciation; Classification rules for this property type; Cost segregation on a building you bought)
- Catch-up on past years: fits (Accounting method changes (Form 3115))
- Inventory cost rules and accounting methods: fits (Cash method for small businesses)
- When home-sale income is taxed: does not apply (No homes, condos or lots sold under contract.)
- Energy-efficient home and building credits: does not apply (Bought from someone else: 45L goes to the eligible contractor that built the home and had basis in it during construction (Notice 2023-65 sec. 5.02), not to a later buyer.)
- Energy-efficient buildings and solar: does not apply (Bought an existing building: 179D is for energy-efficient lighting, HVAC/hot water or envelope property the owner installs (new or as a retrofit) with a certified energy model.)
- Research and hiring credits: worth a question (Paid family leave credit (45S))
- Property and sales tax: fits (Property tax appeal; Property tax review)

Sources the engine cites:
- Pub. 946 (2025) Table B-1 asset class 00.3 Land Improvements: https://www.irs.gov/pub/irs-pdf/p946.pdf
- 26 U.S.C. 168(b)(2)(A): https://www.law.cornell.edu/uscode/text/26/168
- Pub. 5653 Ch. 2 L(5): https://www.irs.gov/pub/irs-pdf/p5653.pdf
- Notice 2026-11: https://www.irs.gov/pub/irs-drop/n-26-11.pdf
- Treas. Reg. 1.168(k)-2(b)(3) original use / used property (5-calendar-year lookback)...: https://www.law.cornell.edu/cfr/text/26/1.168(k)-2
- Instructions for Form 4562 (2025): https://www.irs.gov/pub/irs-pdf/i4562.pdf
- Rev. Proc. 2015-13 (as modified): https://www.irs.gov/pub/irs-drop/rp-15-13.pdf
- Rev. Proc. 2025-23, as modified by Rev. Proc. 2025-28 and Rev. Proc. 2026-32: https://www.irs.gov/pub/irs-drop/rp-25-23.pdf
- Instructions for Form 3115 (Rev. December 2022): https://www.irs.gov/pub/irs-pdf/i3115.pdf
- LB&I practice unit COR-C-011 (rev. 3/20/25): https://www.irs.gov/pub/fatca/irc-481a-adjustments-for-irc-263A.pdf
- LB&I practice units 'Accounting Method Basics' and 'Identifying and Handling Claims...: https://www.irs.gov/pub/fatca/int_practice_units/accounting-method-basics.pdf
- 26 USC 448: https://www.law.cornell.edu/uscode/text/26/448

Questions:
- Can the extra depreciation offset my wages? Usually not right away. Rental losses are passive unless you qualify as a real estate professional who materially participates, or for the smaller $25,000 allowance at lower incomes. Losses you cannot use now carry forward. Your CPA decides how they apply to you.
- Does the closing date matter? Yes. 100% bonus depreciation applies to property acquired after January 19, 2025. The closing date or the binding contract date decides it, not the date the units were ready to rent.
- Is a 4-plex big enough to be worth a study? The price is fixed by building size, so the fee is known before you start. The example on this page shows the range next to the fee, and your free estimate does the same for your own property.

### Look-back cost segregation on a rental you bought 3 years ago

URL: https://app.taxtura.com/examples/single-family-rental-look-back
For: Owners of rentals bought or built in past years who never had a study.

If you bought a rental a few years ago and your return has depreciated it as one 27.5-year asset, you can still have a study done now.

You do not amend the old returns. Once two or more returns have been filed, the change is an accounting method change: your CPA files Form 3115 with this year's return, and all the depreciation you missed is deducted this year as one catch-up amount.

The bonus rate is the one for the year the property was acquired, so a 2023 purchase uses the 2023 rate, not today's.

Example property (made up): Single-family rental, bought for $520,000 including land, closed 2023-05-15, built 2004, UT.
Example result, from our engine as of October 2026: about $52,000 to $53,000 more depreciation in the first year. The $520K price × 80% building (our usual land share until your papers show it) = $416,000 building. About 10–25% of a 2004 single-family rental usually qualifies for faster write-offs, and 2023 purchases get 80% bonus depreciation.
Example worth to an owner at a 35% tax rate, after the fixed fee: $18,184 to $18,522.
Example fixed price: $1,595 (up to $750K).
Example check: We checked 69 strategies: 13 fit, 4 need a question, 48 don't apply, and 4 are protection checks.

Which of the 8 studies fit (example):
- Faster depreciation (cost segregation): counted in this example (15-year site work (paving, lighting, fencing, landscaping); Bonus depreciation; Classification rules for this property type; Cost segregation on a building you bought)
- Catch-up on past years: counted in this example (Accounting method changes (Form 3115); Form 3115 instead of amended returns; Look-back catch-up on missed depreciation)
- Inventory cost rules and accounting methods: fits (Cash method for small businesses)
- When home-sale income is taxed: does not apply (No homes, condos or lots sold under contract.)
- Energy-efficient home and building credits: does not apply (Bought from someone else: 45L goes to the eligible contractor that built the home and had basis in it during construction (Notice 2023-65 sec. 5.02), not to a later buyer.)
- Energy-efficient buildings and solar: does not apply (No commercial or 4+ story multifamily building the taxpayer built or improved.)
- Research and hiring credits: worth a question (Paid family leave credit (45S))
- Property and sales tax: fits (Property tax appeal; Property tax review)

Sources the engine cites:
- Pub. 946 (2025) Table B-1 asset class 00.3 Land Improvements: https://www.irs.gov/pub/irs-pdf/p946.pdf
- 26 U.S.C. 168(b)(2)(A): https://www.law.cornell.edu/uscode/text/26/168
- Pub. 5653 Ch. 2 L(5): https://www.irs.gov/pub/irs-pdf/p5653.pdf
- Notice 2026-11: https://www.irs.gov/pub/irs-drop/n-26-11.pdf
- Treas. Reg. 1.168(k)-2(b)(3) original use / used property (5-calendar-year lookback)...: https://www.law.cornell.edu/cfr/text/26/1.168(k)-2
- Instructions for Form 4562 (2025): https://www.irs.gov/pub/irs-pdf/i4562.pdf
- Rev. Proc. 2025-23 sec. 6.01, DCN 7; scope and inapplicability list: https://www.irs.gov/pub/irs-drop/rp-25-23.pdf
- Rev. Proc. 2015-13 sec. 7.03(1): https://www.irs.gov/pub/irs-drop/rp-15-13.pdf
- Instructions for Form 3115 (Rev. December 2022): https://www.irs.gov/pub/irs-pdf/i3115.pdf
- LB&I practice unit COR-C-011 (rev. 3/20/25): https://www.irs.gov/pub/fatca/irc-481a-adjustments-for-irc-263A.pdf
- LB&I practice units 'Accounting Method Basics' and 'Identifying and Handling Claims...: https://www.irs.gov/pub/fatca/int_practice_units/accounting-method-basics.pdf
- LB&I Process Unit 'Identifying and Handling Claims for Changes in Accounting Methods'...: https://www.irs.gov/pub/fatca/int_practice_units/claims-changes-accounting-method.pdf

Questions:
- Do I have to amend my old returns? Not for depreciation, once two or more returns have been filed. The catch-up goes on this year's return with Form 3115 (an automatic change). Your CPA files it with a timely return, including extensions.
- Why is the range narrower than for a new purchase? A look-back catches up depreciation already missed and uses the bonus rate of the year you bought. Our engine computes both, and the range on this page is what it found for the example.
- What if I already sold the property? A study on a property you no longer own works differently and is a question for your CPA. The look-back on this page is for property you still own.

### Cost segregation for a short-term rental

URL: https://app.taxtura.com/examples/short-term-rental
For: Owners of short-term and vacation rentals.

A furnished short-term rental has a lot of short-life property: furniture, appliances, fixtures and finishes, and outdoor items such as decks, hot tubs and landscaping. A cost segregation study separates those from the building.

Short-term rentals matter for the passive loss rules. When the average guest stay is 7 days or less, the property is not treated as a rental activity under those rules. If you also materially participate, the losses can offset other income. That depends on your hours and records, and your CPA makes the call.

Example property (made up): Short-term rental (avg stay 7 days or less), bought for $850,000 including land, closed 2026-02-10, built 2015, UT.
Example result, from our engine as of October 2026: about $75,000 to $199,000 more depreciation in the first year. The $850K price × 80% building (our usual land share until your papers show it) = $680,000 building. About 11–30% of a 2015 short-term rental usually qualifies for faster write-offs, and 2026 purchases get 100% bonus depreciation.
Example worth to an owner at a 35% tax rate, after the fixed fee: $26,290 to $69,796.
Example fixed price: $1,595 (up to $750K).
Example check: We checked 69 strategies: 11 fit, 4 need a question, 50 don't apply, and 4 are protection checks.

Which of the 8 studies fit (example):
- Faster depreciation (cost segregation): counted in this example (15-year site work (paving, lighting, fencing, landscaping); Bonus depreciation; Classification rules for this property type; Cost segregation on a building you bought)
- Catch-up on past years: fits (Accounting method changes (Form 3115))
- Inventory cost rules and accounting methods: fits (Cash method for small businesses)
- When home-sale income is taxed: does not apply (No homes, condos or lots sold under contract.)
- Energy-efficient home and building credits: does not apply (Bought from someone else: 45L goes to the eligible contractor that built the home and had basis in it during construction (Notice 2023-65 sec. 5.02), not to a later buyer.)
- Energy-efficient buildings and solar: does not apply (No commercial or 4+ story multifamily building the taxpayer built or improved.)
- Research and hiring credits: worth a question (Paid family leave credit (45S))
- Property and sales tax: fits (Property tax appeal; Property tax review)

Sources the engine cites:
- Pub. 946 (2025) Table B-1 asset class 00.3 Land Improvements: https://www.irs.gov/pub/irs-pdf/p946.pdf
- 26 U.S.C. 168(b)(2)(A): https://www.law.cornell.edu/uscode/text/26/168
- Pub. 5653 Ch. 2 L(5): https://www.irs.gov/pub/irs-pdf/p5653.pdf
- Notice 2026-11: https://www.irs.gov/pub/irs-drop/n-26-11.pdf
- Treas. Reg. 1.168(k)-2(b)(3) original use / used property (5-calendar-year lookback)...: https://www.law.cornell.edu/cfr/text/26/1.168(k)-2
- Instructions for Form 4562 (2025): https://www.irs.gov/pub/irs-pdf/i4562.pdf
- Rev. Proc. 2015-13 (as modified): https://www.irs.gov/pub/irs-drop/rp-15-13.pdf
- Rev. Proc. 2025-23, as modified by Rev. Proc. 2025-28 and Rev. Proc. 2026-32: https://www.irs.gov/pub/irs-drop/rp-25-23.pdf
- Instructions for Form 3115 (Rev. December 2022): https://www.irs.gov/pub/irs-pdf/i3115.pdf
- LB&I practice unit COR-C-011 (rev. 3/20/25): https://www.irs.gov/pub/fatca/irc-481a-adjustments-for-irc-263A.pdf
- LB&I practice units 'Accounting Method Basics' and 'Identifying and Handling Claims...: https://www.irs.gov/pub/fatca/int_practice_units/accounting-method-basics.pdf
- 26 USC 448: https://www.law.cornell.edu/uscode/text/26/448

Questions:
- What is the short-term rental rule? If the average guest stay is 7 days or less, the property is not a rental activity under the passive loss rules. If you materially participate, the losses are not passive. Keep a log of your hours; your CPA decides whether you qualify.
- Is the furniture part of the study? Furniture and appliances are 5-year property. The study lists them with the building's other short-life parts so your CPA has one schedule.
- Does someone have to visit the property? Nobody has to come out. You do a digital site visit yourself: film it in about 10 minutes with the Taxtura Site Visit iPhone app or your phone's browser. Our checks flag anything that needs a CPA on our team.

### Tax studies for a physical therapy clinic you built

URL: https://app.taxtura.com/examples/physical-therapy-clinic-built
For: Physical therapists, chiropractors and other practice owners who built their own clinic.

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.

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.

Example property (made up): Medical / dental office, clinic, built for $2,100,000 including land, ready 2026-06-01, UT.
Example result, from our engine as of October 2026: about $62,000 to $131,000 more depreciation in the first year. The $2.1M cost to build × 85% building (our usual land share until your papers show it) = $1,785,000 building. About 13–28% of a medical / dental office, clinic usually qualifies for faster write-offs, and property ready in 2026 gets 20% bonus depreciation.
Example worth to an owner at a 35% tax rate, after the fixed fee: $21,614 to $45,848.
Example fixed price: $3,495 ($1.5M to $5M (large building)).
Example check: We checked 69 strategies: 14 fit, 6 need a question, 45 don't apply, and 4 are protection checks.

Which of the 8 studies fit (example):
- Faster depreciation (cost segregation): counted in this example (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: fits (Accounting method changes (Form 3115))
- Inventory cost rules and accounting methods: fits (Cash method for small businesses; Small business exemption from the 263A cost rules)
- When home-sale income is taxed: does not apply (No homes, condos or lots sold under contract.)
- Energy-efficient home and building credits: worth a question (Utah state credits)
- Energy-efficient buildings and solar: fits (179D energy-efficient building deduction)
- Research and hiring credits: worth a question (Paid family leave credit (45S))
- Property and sales tax: fits (Property tax appeal; Property tax review; Sales and use tax on construction)

Sources the engine cites:
- Pub. 946 (2025) Table B-1 asset class 00.3 Land Improvements: https://www.irs.gov/pub/irs-pdf/p946.pdf
- 26 U.S.C. 168(b)(2)(A): https://www.law.cornell.edu/uscode/text/26/168
- Pub. 5653 Ch. 2 L(5): https://www.irs.gov/pub/irs-pdf/p5653.pdf
- Notice 2026-11: https://www.irs.gov/pub/irs-drop/n-26-11.pdf
- Treas. Reg. 1.168(k)-2(b)(3) original use / used property (5-calendar-year lookback)...: https://www.law.cornell.edu/cfr/text/26/1.168(k)-2
- Instructions for Form 4562 (2025): https://www.irs.gov/pub/irs-pdf/i4562.pdf
- 26 U.S.C. 179(b)(1)-(3), (b)(6), (c), (d)(1),(2),(5),(8), (e): https://www.law.cornell.edu/uscode/text/26/179
- Rev. Proc. 2025-32 sec. 3.02 and sec. 4.24: https://www.irs.gov/pub/irs-drop/rp-25-32.pdf
- Rev. Proc. 2023-34: https://www.irs.gov/pub/irs-drop/rp-23-34.pdf
- Rev. Proc. 2019-08 secs. 2.01, 3.02: https://www.irs.gov/pub/irs-drop/rp-19-08.pdf
- Rev. Proc. 2015-13 (as modified): https://www.irs.gov/pub/irs-drop/rp-15-13.pdf
- Rev. Proc. 2025-23, as modified by Rev. Proc. 2025-28 and Rev. Proc. 2026-32: https://www.irs.gov/pub/irs-drop/rp-25-23.pdf

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.

### Cost segregation for a small office building

URL: https://app.taxtura.com/examples/small-office-building
For: Owners of small office buildings, including owner-occupied professional offices.

An office building is depreciated over 39 years. A study finds the parking lot, site lighting, landscaping and other site work (15-year), and the parts of the interior that serve the business rather than the building (5- and 7-year).

Office owners also get a check for section 179 on qualified real property: roofs, heating and cooling, fire protection and security systems added to a commercial building can be expensed by election, within the annual limit.

Example property (made up): Office, bought for $3,200,000 including land, closed 2026-05-20, built 1995, UT.
Example result, from our engine as of October 2026: about $307,000 to $554,000 more depreciation in the first year. The $3.2M price × 80% building (our usual land share until your papers show it) = $2,560,000 building. About 12–22% of a 1995 office usually qualifies for faster write-offs, and 2026 purchases get 100% bonus depreciation.
Example worth to an owner at a 35% tax rate, after the fixed fee: $107,557 to $193,956.
Example fixed price: $3,495 ($1.5M to $5M (large building)).
Example check: We checked 69 strategies: 11 fit, 6 need a question, 48 don't apply, and 4 are protection checks.

Which of the 8 studies fit (example):
- Faster depreciation (cost segregation): counted in this example (15-year site work (paving, lighting, fencing, landscaping); Bonus depreciation; Classification rules for this property type; Cost segregation on a building you bought; Section 179 on qualified real property)
- Catch-up on past years: fits (Accounting method changes (Form 3115))
- Inventory cost rules and accounting methods: fits (Cash method for small businesses)
- When home-sale income is taxed: does not apply (No homes, condos or lots sold under contract.)
- Energy-efficient home and building credits: worth a question (Utah state credits)
- Energy-efficient buildings and solar: does not apply (Bought an existing building: 179D is for energy-efficient lighting, HVAC/hot water or envelope property the owner installs (new or as a retrofit) with a certified energy model.)
- Research and hiring credits: worth a question (Paid family leave credit (45S))
- Property and sales tax: fits (Property tax appeal; Property tax review)

Sources the engine cites:
- Pub. 946 (2025) Table B-1 asset class 00.3 Land Improvements: https://www.irs.gov/pub/irs-pdf/p946.pdf
- 26 U.S.C. 168(b)(2)(A): https://www.law.cornell.edu/uscode/text/26/168
- Pub. 5653 Ch. 2 L(5): https://www.irs.gov/pub/irs-pdf/p5653.pdf
- Notice 2026-11: https://www.irs.gov/pub/irs-drop/n-26-11.pdf
- Treas. Reg. 1.168(k)-2(b)(3) original use / used property (5-calendar-year lookback)...: https://www.law.cornell.edu/cfr/text/26/1.168(k)-2
- Instructions for Form 4562 (2025): https://www.irs.gov/pub/irs-pdf/i4562.pdf
- 26 U.S.C. 179(b)(1)-(3), (b)(6), (c), (d)(1),(2),(5),(8), (e): https://www.law.cornell.edu/uscode/text/26/179
- Rev. Proc. 2025-32 sec. 3.02 and sec. 4.24: https://www.irs.gov/pub/irs-drop/rp-25-32.pdf
- Rev. Proc. 2023-34: https://www.irs.gov/pub/irs-drop/rp-23-34.pdf
- Rev. Proc. 2019-08 secs. 2.01, 3.02: https://www.irs.gov/pub/irs-drop/rp-19-08.pdf
- Rev. Proc. 2015-13 (as modified): https://www.irs.gov/pub/irs-drop/rp-15-13.pdf
- Rev. Proc. 2025-23, as modified by Rev. Proc. 2025-28 and Rev. Proc. 2026-32: https://www.irs.gov/pub/irs-drop/rp-25-23.pdf

Questions:
- Who claims the tenant improvements? Whoever paid for them. Improvements you paid for are part of your study; improvements a tenant paid for are the tenant's.
- What is section 179 for real property? An election to expense, up to an annual cap, certain improvements to a commercial building, such as a new roof or heating and cooling. Your CPA decides whether to use it or bonus depreciation.
- How is the land split from the building? From the county's land and building values or your closing papers. Until those are in, the estimate uses a usual land share and says so.

### Tax studies for a build-to-rent community

URL: https://app.taxtura.com/examples/build-to-rent-community
For: Builders and developers who build homes to rent instead of to sell.

Homes you build to keep are depreciable rental property, not inventory. The homes are classified like single-family rentals, and the roads, paving, sidewalks, site utilities and fencing the owner keeps are 15-year site work.

You do not film every home. The walk covers one home of each floor plan, and the study applies it to each home of that plan.

The energy-efficient home credit (45L) only applies to certified homes sold or leased before July 1, 2026. Homes leased later do not qualify; earlier ones may, with a certificate.

Example property (made up): Build-to-rent community (detached), 40 units, built for $14,000,000 including land, ready 2026-08-01, TX.
Example result, from our engine as of October 2026: about $457,000 to $995,000 more depreciation in the first year. The $14M cost to build × 85% building (our usual land share until your papers show it) = $11,900,000 building. About 13–28% of a build-to-rent community usually qualifies for faster write-offs, and property ready in 2026 gets 20% bonus depreciation.
Example worth to an owner at a 35% tax rate, after the fixed fee: $160,041 to $348,082.
Example fixed price: $5,495 ($5M to $15M (large building)).
Example check: We checked 69 strategies: 12 fit, 6 need a question, 47 don't apply, and 4 are protection checks.

Which of the 8 studies fit (example):
- Faster depreciation (cost segregation): counted in this example (15-year site work (paving, lighting, fencing, landscaping); Bonus depreciation; Classification rules for this property type; Cost segregation on a building you built; Build-to-rent: homes kept as rentals)
- Catch-up on past years: fits (Accounting method changes (Form 3115))
- Inventory cost rules and accounting methods: fits (Cash method for small businesses; Small business exemption from the 263A cost rules)
- When home-sale income is taxed: does not apply (No homes, condos or lots sold under contract.)
- Energy-efficient home and building credits: does not apply (No ENERGY STAR or DOE Zero Energy Ready certification for the units; 45L requires certification before the credit is claimed.)
- Energy-efficient buildings and solar: does not apply (No commercial or 4+ story multifamily building the taxpayer built or improved.)
- Research and hiring credits: worth a question (Paid family leave credit (45S))
- Property and sales tax: fits (Property tax review)

Sources the engine cites:
- Pub. 946 (2025) Table B-1 asset class 00.3 Land Improvements: https://www.irs.gov/pub/irs-pdf/p946.pdf
- 26 U.S.C. 168(b)(2)(A): https://www.law.cornell.edu/uscode/text/26/168
- Pub. 5653 Ch. 2 L(5): https://www.irs.gov/pub/irs-pdf/p5653.pdf
- Notice 2026-11: https://www.irs.gov/pub/irs-drop/n-26-11.pdf
- Treas. Reg. 1.168(k)-2(b)(3) original use / used property (5-calendar-year lookback)...: https://www.law.cornell.edu/cfr/text/26/1.168(k)-2
- Instructions for Form 4562 (2025): https://www.irs.gov/pub/irs-pdf/i4562.pdf
- 26 USC 1221(a)(1), (a)(2): https://www.law.cornell.edu/uscode/text/26/1221
- 26 USC 1231(b)(1), (c): https://www.law.cornell.edu/uscode/text/26/1231
- Malat v. Riddell, 383 U.S. 569 (1966): https://supreme.justia.com/cases/federal/us/383/569/
- Rev. Proc. 2015-13 (as modified): https://www.irs.gov/pub/irs-drop/rp-15-13.pdf
- Rev. Proc. 2025-23, as modified by Rev. Proc. 2025-28 and Rev. Proc. 2026-32: https://www.irs.gov/pub/irs-drop/rp-25-23.pdf
- Instructions for Form 3115 (Rev. December 2022): https://www.irs.gov/pub/irs-pdf/i3115.pdf

Questions:
- We started building to sell and now we are keeping the homes. Does that change anything? Yes. Homes moved from inventory to rentals start depreciation when they are ready to rent. Our engine checks this conversion as its own strategy and your CPA confirms the dates.
- Are the roads and utilities part of the study? The roads, paving, sidewalks, site utilities and fencing the owner keeps are 15-year site work in the study. Anything dedicated to the city is not yours to depreciate.
- Can we still claim 45L? Only for certified homes sold or leased before July 1, 2026. The 2025 law ends the credit for homes acquired after June 30, 2026.

### Tax studies for an apartment building developer, including section 460

URL: https://app.taxtura.com/examples/apartment-developer
For: Developers who build apartment communities, to keep or to sell.

An apartment community you keep is residential rental property, depreciated over 27.5 years. The study separates the 5-year property in the units and the 15-year site work (parking, paving, site lighting, fencing, pools and courts).

Section 460 sets when income from a construction contract is taxed. It applies when you build under a contract to sell, not when you build to keep. For contracts entered into in tax years beginning after July 4, 2025, the 2025 law exempts all residential construction contracts, including apartment buildings, from the percentage-of-completion method. Our engine checks 460 every time; for this example, a community kept as a rental, it does not apply, and the page says why.

Larger developers also get checks for the interest rules: interest paid while building is capitalized under section 263A(f), and the business interest limit under section 163(j) can matter.

Example property (made up): Garden / low-rise apartments, 120 units, built for $28,000,000 including land, ready 2026-09-01, UT.
Example result, from our engine as of October 2026: about $1,040,000 to $1,769,000 more depreciation in the first year. The $28M cost to build × 85% building (our usual land share until your papers show it) = $23,800,000 building. About 15–25% of a garden / low-rise apartments usually qualifies for faster write-offs, and property ready in 2026 gets 20% bonus depreciation.
Example worth to an owner at a 35% tax rate, after the fixed fee: $364,065 to $619,157.
Example fixed price: $8,950 ($15M to $50M (large building)).
Example check: We checked 69 strategies: 13 fit, 8 need a question, 44 don't apply, and 4 are protection checks.

Which of the 8 studies fit (example):
- Faster depreciation (cost segregation): counted in this example (15-year site work (paving, lighting, fencing, landscaping); Bonus depreciation; Classification rules for this property type; Cost segregation on a building you built)
- Catch-up on past years: does not apply (No property already on 2+ filed returns.)
- Inventory cost rules and accounting methods: fits (Business interest limit (163(j)); Interest during construction (263A(f)); 263A cost rules)
- When home-sale income is taxed: does not apply (No homes, condos or lots sold under contract.)
- Energy-efficient home and building credits: does not apply (No ENERGY STAR or DOE Zero Energy Ready certification for the units; 45L requires certification before the credit is claimed.)
- Energy-efficient buildings and solar: does not apply (Multifamily building of 3 stories: outside ASHRAE 90.1 scope (DOE 179D FAQ: multifamily of three stories or fewer is out of scope), so 45L only.)
- Research and hiring credits: worth a question (Paid family leave credit (45S))
- Property and sales tax: fits (Property tax appeal; Property tax review; Sales and use tax on construction)

Sources the engine cites:
- Pub. 946 (2025) Table B-1 asset class 00.3 Land Improvements: https://www.irs.gov/pub/irs-pdf/p946.pdf
- 26 U.S.C. 168(b)(2)(A): https://www.law.cornell.edu/uscode/text/26/168
- Pub. 5653 Ch. 2 L(5): https://www.irs.gov/pub/irs-pdf/p5653.pdf
- Notice 2026-11: https://www.irs.gov/pub/irs-drop/n-26-11.pdf
- Treas. Reg. 1.168(k)-2(b)(3) original use / used property (5-calendar-year lookback)...: https://www.law.cornell.edu/cfr/text/26/1.168(k)-2
- Instructions for Form 4562 (2025): https://www.irs.gov/pub/irs-pdf/i4562.pdf
- 26 USC 460(e) as amended by P.L. 119-21 sec. 70430(a): https://www.law.cornell.edu/uscode/text/26/460
- 26 USC 56(a)(3) as amended by sec. 70430(b): https://www.law.cornell.edu/uscode/text/26/56
- Rev. Proc. 2026-32: https://www.irs.gov/pub/irs-drop/rp-26-32.pdf
- Treas. Reg. 1.460-1(b)(2)(ii): https://www.ecfr.gov/current/title-26/section-1.460-1
- Treas. Reg. 1.460-3(b): https://www.ecfr.gov/current/title-26/section-1.460-3
- Treas. Reg. 1.460-4(c)-(d): https://www.ecfr.gov/current/title-26/section-1.460-4

Questions:
- Does section 460 apply to my apartment project? Only if you build under a contract to sell before the building is done. For contracts entered into in tax years beginning after July 4, 2025, residential construction contracts, including apartment buildings, are exempt from the percentage-of-completion method; the 263A cost rules can still apply. If you build to keep, 460 does not apply.
- What about interest during construction? Interest paid while the building is being built is added to its cost under section 263A(f) unless a small-business exception applies. Our engine checks it with the study.
- Does an engineer review a project this size? When it has no LiDAR scan, yes, as part of the fixed price. With a LiDAR scan, a person (with an engineer where needed) checks it when the study's checks flag something, and every large-dollar study gets that check.

### Cost segregation for a self-storage facility

URL: https://app.taxtura.com/examples/self-storage
For: Owners of self-storage facilities.

A self-storage facility is depreciated over 39 years as a commercial building. A large share of its cost is site work: paving, drive aisles, fencing, gates, site lighting and drainage, which are 15-year property.

The study separates that site work and the facility's shorter-life systems from the buildings, and bonus depreciation can deduct them in the first year.

Example property (made up): Self-storage, bought for $4,500,000 including land, closed 2026-01-20, built 2010, UT.
Example result, from our engine as of October 2026: about $632,000 to $1,229,000 more depreciation in the first year. The $4.5M price × 80% building (our usual land share until your papers show it) = $3,600,000 building. About 18–35% of a 2010 self-storage usually qualifies for faster write-offs, and 2026 purchases get 100% bonus depreciation.
Example worth to an owner at a 35% tax rate, after the fixed fee: $221,219 to $430,147.
Example fixed price: $3,495 ($1.5M to $5M (large building)).
Example check: We checked 69 strategies: 11 fit, 6 need a question, 48 don't apply, and 4 are protection checks.

Which of the 8 studies fit (example):
- Faster depreciation (cost segregation): counted in this example (15-year site work (paving, lighting, fencing, landscaping); Bonus depreciation; Classification rules for this property type; Cost segregation on a building you bought; Section 179 on qualified real property)
- Catch-up on past years: fits (Accounting method changes (Form 3115))
- Inventory cost rules and accounting methods: fits (Cash method for small businesses)
- When home-sale income is taxed: does not apply (No homes, condos or lots sold under contract.)
- Energy-efficient home and building credits: worth a question (Utah state credits)
- Energy-efficient buildings and solar: does not apply (Bought an existing building: 179D is for energy-efficient lighting, HVAC/hot water or envelope property the owner installs (new or as a retrofit) with a certified energy model.)
- Research and hiring credits: worth a question (Paid family leave credit (45S))
- Property and sales tax: fits (Property tax appeal; Property tax review)

Sources the engine cites:
- Pub. 946 (2025) Table B-1 asset class 00.3 Land Improvements: https://www.irs.gov/pub/irs-pdf/p946.pdf
- 26 U.S.C. 168(b)(2)(A): https://www.law.cornell.edu/uscode/text/26/168
- Pub. 5653 Ch. 2 L(5): https://www.irs.gov/pub/irs-pdf/p5653.pdf
- Notice 2026-11: https://www.irs.gov/pub/irs-drop/n-26-11.pdf
- Treas. Reg. 1.168(k)-2(b)(3) original use / used property (5-calendar-year lookback)...: https://www.law.cornell.edu/cfr/text/26/1.168(k)-2
- Instructions for Form 4562 (2025): https://www.irs.gov/pub/irs-pdf/i4562.pdf
- 26 U.S.C. 179(b)(1)-(3), (b)(6), (c), (d)(1),(2),(5),(8), (e): https://www.law.cornell.edu/uscode/text/26/179
- Rev. Proc. 2025-32 sec. 3.02 and sec. 4.24: https://www.irs.gov/pub/irs-drop/rp-25-32.pdf
- Rev. Proc. 2023-34: https://www.irs.gov/pub/irs-drop/rp-23-34.pdf
- Rev. Proc. 2019-08 secs. 2.01, 3.02: https://www.irs.gov/pub/irs-drop/rp-19-08.pdf
- Rev. Proc. 2015-13 (as modified): https://www.irs.gov/pub/irs-drop/rp-15-13.pdf
- Rev. Proc. 2025-23, as modified by Rev. Proc. 2025-28 and Rev. Proc. 2026-32: https://www.irs.gov/pub/irs-drop/rp-25-23.pdf

Questions:
- Why is the share for self-storage higher than for an office? Because so much of the cost is outside the buildings: paving, fencing, gates and lighting. Those are 15-year property.
- Does a 1031 exchange change this? It changes what can be studied. Part of the basis carries over from the property you sold and keeps that property's schedule; the extra you paid can be studied like a new purchase. Your CPA gives the numbers from the old property.
- Does someone have to visit the facility? Nobody has to come out. You do a digital site visit yourself with the Taxtura Site Visit iPhone app or your phone's browser. Larger facilities also get an engineer's review.

### Cost segregation for a retail strip center

URL: https://app.taxtura.com/examples/retail-strip-center
For: Owners of strip centers and small retail buildings.

A strip center is depreciated over 39 years. The study finds the parking lot, curbs, site lighting, signs and landscaping (15-year) and the parts of the tenant spaces that serve the business rather than the building (5- and 7-year).

Retail owners also get a check for section 179 on qualified real property, such as a new roof or heating and cooling added to the building.

Example property (made up): Shopping center / strip / mall, bought for $2,800,000 including land, closed 2026-07-01, built 2002, UT.
Example result, from our engine as of October 2026: about $332,000 to $708,000 more depreciation in the first year. The $2.8M price × 80% building (our usual land share until your papers show it) = $2,240,000 building. About 15–32% of a 2002 shopping center / strip / mall usually qualifies for faster write-offs, and 2026 purchases get 100% bonus depreciation.
Example worth to an owner at a 35% tax rate, after the fixed fee: $116,216 to $247,927.
Example fixed price: $3,495 ($1.5M to $5M (large building)).
Example check: We checked 69 strategies: 11 fit, 6 need a question, 48 don't apply, and 4 are protection checks.

Which of the 8 studies fit (example):
- Faster depreciation (cost segregation): counted in this example (15-year site work (paving, lighting, fencing, landscaping); Bonus depreciation; Classification rules for this property type; Cost segregation on a building you bought; Section 179 on qualified real property)
- Catch-up on past years: fits (Accounting method changes (Form 3115))
- Inventory cost rules and accounting methods: fits (Cash method for small businesses)
- When home-sale income is taxed: does not apply (No homes, condos or lots sold under contract.)
- Energy-efficient home and building credits: worth a question (Utah state credits)
- Energy-efficient buildings and solar: does not apply (Bought an existing building: 179D is for energy-efficient lighting, HVAC/hot water or envelope property the owner installs (new or as a retrofit) with a certified energy model.)
- Research and hiring credits: worth a question (Paid family leave credit (45S))
- Property and sales tax: fits (Property tax appeal; Property tax review)

Sources the engine cites:
- Pub. 946 (2025) Table B-1 asset class 00.3 Land Improvements: https://www.irs.gov/pub/irs-pdf/p946.pdf
- 26 U.S.C. 168(b)(2)(A): https://www.law.cornell.edu/uscode/text/26/168
- Pub. 5653 Ch. 2 L(5): https://www.irs.gov/pub/irs-pdf/p5653.pdf
- Notice 2026-11: https://www.irs.gov/pub/irs-drop/n-26-11.pdf
- Treas. Reg. 1.168(k)-2(b)(3) original use / used property (5-calendar-year lookback)...: https://www.law.cornell.edu/cfr/text/26/1.168(k)-2
- Instructions for Form 4562 (2025): https://www.irs.gov/pub/irs-pdf/i4562.pdf
- 26 U.S.C. 179(b)(1)-(3), (b)(6), (c), (d)(1),(2),(5),(8), (e): https://www.law.cornell.edu/uscode/text/26/179
- Rev. Proc. 2025-32 sec. 3.02 and sec. 4.24: https://www.irs.gov/pub/irs-drop/rp-25-32.pdf
- Rev. Proc. 2023-34: https://www.irs.gov/pub/irs-drop/rp-23-34.pdf
- Rev. Proc. 2019-08 secs. 2.01, 3.02: https://www.irs.gov/pub/irs-drop/rp-19-08.pdf
- Rev. Proc. 2015-13 (as modified): https://www.irs.gov/pub/irs-drop/rp-15-13.pdf
- Rev. Proc. 2025-23, as modified by Rev. Proc. 2025-28 and Rev. Proc. 2026-32: https://www.irs.gov/pub/irs-drop/rp-25-23.pdf

Questions:
- Is the parking lot part of the study? Yes. Paving, curbs, striping, site lighting and drainage are 15-year land improvements, often a large part of a strip center.
- What about tenant build-outs? Build-outs you paid for are in your study. Build-outs a tenant paid for are the tenant's.
- How is the land split from the building? From the county's land and building values or your closing papers. Until those are in, the estimate uses a usual land share and says so.

Not tax advice; your CPA reviews and files.