Hi,
If you own residential rentals or commercial real estate and your CPA filed a standard straight-line depreciation schedule this year, you didn’t just pay the IRS. You effectively gave them an interest-free loan.
Most traditional accounting firms default to the passive 27.5- or 39-year depreciation schedules under IRC § 167. It is safe, it is easy for them, and it is costing you six figures in trapped liquidity.
We disrupt that drain using an engineering-based Cost Segregation Study. By decoupling the building structure from its components, reclassifying personal property and land improvements under IRC § 1245 and § 1250, we shift assets into accelerated 5-, 7-, and 15-year recovery periods.
The playing field has completely changed. Thanks to the 2025 tax law permanently restoring 100% Bonus Depreciation for property placed in service after January 19, 2025, the old phase-down rules are dead. Every single component our engineers reclassify into a 5-, 7-, or 15-year bucket qualifies for an immediate, 100% first-year write-off.
Look at the arbitrage your current CPA is likely missing:
- $1.5M residential rental: jump from a tedious $55K straight-line deduction to a $250K to $325K first-year write-off.
- $2M commercial building: shift from a flat ~$51K annual deduction to a $300K+ cash injection in year one.
- The net effect: $65K to $125K in permanent, immediate liquidity injected back into your operating account.
Owned the property for years and your CPA missed this? The deduction isn’t gone. We capture every dime of missed historical depreciation in one shot by filing a Form 3115 (Application for Change in Accounting Method) with an IRC § 481(a) adjustment on your upcoming return, pulling all past deductions forward into the current tax year. Zero amended returns. Zero red flags.
We don’t guess. Our engineering-based reports strictly follow the IRS Cost Segregation Audit Techniques Guide and align with landmark Tax Court precedent like Hospital Corp. of America v. Commissioner, so your deductions withstand scrutiny.
Our 360° Defensive Alpha Bundle
Accelerating deductions without a strategy creates a tax trap upon exit. We built a full-stack, hyper-automated solutionto capture the velocity of your money and keep it protected:
- Engineering-based cost seg study: full audit-defensible reporting and execution of the Form 3115 catch-up framework.
- Structural exit consultation: a tactical session with our real estate tax team to map the study against your hold strategy, preventing blind re-capture traps under IRC § 1245 upon sale.
- Written CFP portfolio review: aligning your newly unlocked liquidity with your broader wealth architecture.
- Hyper-automated bookkeeping: continuous, dedicated portfolio tracking via our integrated software stack, so basis tracking, capital improvements, and cash flow are cleanly segmented before next tax season even begins.
Every week you delay is another week your capital sits in the Treasury’s accounts instead of compounding in your portfolio.
Reply to this email by Friday, and I will get you on a direct 15-minute diagnostic call with our COO and Director of Tax, Liliya Maksimov, EA. She will run the preliminary numbers on your specific property and show you exactly what has been left on the table.
Sincerely,
—
George Dimov, CPA
Licensed and Insured
(833) 829-1120 toll free
(212) 994-8081 Fax
www.dimovtax.com