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Free Download Advanced Cost Segregation and Bonus Depreciation Strategies
Published 8/2026
MP4 | Video: h264, 1920x1080 | Audio: AAC, 44.1 KHz, 2 Ch
Language: English | Duration: 4h 6m | Size: 6.14 GB
Rental property depreciation, real estate professional status, STR tax, Form 3115, 1031 exchanges & recapture
What you'll learn
Evaluate when bonus depreciation and accelerated depreciation create the strongest multi-year result-and when preserving future deductions may be better.
Determine whether rental property depreciation losses are currently usable under basis, at-risk, passive activity, and excess business loss rules.
Apply real estate professional status, material participation, and short-term rental tax rules to advanced loss-utilization strategies.
Compare Form 3115 look-back cost segregation, QIP, repairs, partial dispositions, and phased renovations to select the correct deduction strategy.
Analyze real estate LLC and partnership transactions using inside basis, outside basis, Section 754, and partner-specific depreciation.
Coordinate cost segregation with 1031 exchange basis, depreciation recapture, installment sales, refinancing, and real estate exit planning.
Requirements
A working understanding of cost segregation, rental property depreciation, and basic bonus depreciation concepts is recommended.
This course assumes you already understand basic asset lives and cost segregation studies; it focuses on advanced tax strategy rather than study preparation.
Description
This course contains the use of artificial intelligence.
AI-assisted tools are used selectively as production and content-development aids, including some supplemental B-roll and visual assets. The course is instructor-led, and the tax strategy, examples, explanations, and final instructional decisions are reviewed and presented by the instructor.
Advanced Cost Segregation and Bonus Depreciation Strategies is designed for real estate investors who already understand the fundamentals of cost segregation and want to make better multi-year tax decisions.
This course begins after a cost segregation study has identified shorter-life property. Instead of repeating basic asset classifications or study methods, we focus on the harder question: how should the resulting rental property depreciation actually be used?
COORDINATE DEPRECIATION WITH THE REST OF YOUR REAL ESTATE TAX STRATEGY
You will learn to
• Compare bonus depreciation, Section 179, regular MACRS, and ADS instead of automatically choosing the largest first-year deduction.
• Determine whether a real estate loss survives basis, at-risk, passive activity, and excess business loss limitations before assuming the deduction is currently usable.
• Apply real estate professional status, material participation, spousal participation, and short-term rental tax rules to advanced loss-utilization decisions.
• Evaluate Form 3115 look-back cost segregation, Section 481(a) adjustments, QIP, repairs, phased renovations, and partial dispositions.
• Understand how leverage, refinancing, interest capitalization, and the Section 163(j) real-property trade-or-business election can affect depreciation strategy.
• Analyze real estate LLC and partnership investments using inside basis, outside basis, Section 754 elections, Section 743(b) adjustments, and partner-specific depreciation.
• Coordinate 1031 exchange replacement-property basis with cost segregation, carryover basis, new investment, improvements, and future depreciation.
• Plan for depreciation recapture, installment sales, property dispositions, gifts, succession, and other exit strategies before the property is sold.
THIS IS THE ADVANCED DECISION-MAKING LAYER OF COST SEGREGATION
A cost segregation study can identify property eligible for faster depreciation, but the study does not decide whether taking every available deduction immediately produces the strongest overall tax result.
A large current deduction may be highly valuable for one investor and less useful for another. The answer can change based on current and future income, whether the loss is usable, holding period, state treatment, debt structure, ownership structure, and the expected exit.
This course teaches you to compare those moving parts together.
For example, a high-income investor may have substantial bonus depreciation available from a rental property, but the tax result still depends on basis, amount at risk, passive activity classification, material participation, and other limitations.
A real estate professional may need to consider grouping rental activities not only for current material participation, but also for what happens when one property is later sold.
A short-term rental owner must coordinate average customer use, material participation, depreciation timing, and loss limitations rather than relying on a simplified STR tax strategy.
A developer or value-add investor must separate repairs, qualified improvement property, structural improvements, phased placed-in-service dates, removed components, and new replacement assets.
A partnership or LLC investor may pay substantially more for an ownership interest than the partnership's existing inside basis. You will learn why that purchase price does not automatically become depreciable property basis and how Section 754 and Section 743(b) may change the outcome.
FORM 3115 AND LOOK-BACK COST SEGREGATION
The course also examines properties that are already owned.
You will learn when a look-back cost segregation study may create a cumulative Section 481(a) adjustment, when Form 3115 may be appropriate, and why some depreciation problems instead require a different correction path.
You will also see why a late cost segregation study can be only one part of a broader fixed-asset analysis involving prior improvements, duplicated assets, partial dispositions, incorrect recovery periods, and earlier capitalization decisions.
ADVANCED 1031 EXCHANGE AND DEPRECIATION PLANNING
This course goes beyond basic 1031 exchange mechanics.
You will learn to distinguish carryover basis from new excess basis in replacement property, understand why depreciation classification and Section 1031 real-property classification are not necessarily the same analysis, and coordinate improvement exchanges, partnership exchanges, and replacement-property cost segregation.
You will also examine depreciation recapture on rental property, sale-price allocation among cost-segregated assets, installment sales, taxable dispositions, exchanges, gifts, succession, casualty events, and involuntary conversions.
REAL-WORLD ADVANCED CASE STUDIES
The final section combines the strategies through four integrated investor cases
• A high-income physician purchasing a December short-term rental
• A real-estate-professional couple managing a growing rental portfolio
• A value-add developer operating a phased redevelopment
• A business owner purchasing an interest in a real estate LLC
Each case compares multiple legitimate strategies rather than assuming there is one universal answer.
WHO SHOULD TAKE THIS COURSE
This course is designed for experienced real estate investors, short-term rental owners, real estate professionals, developers, value-add investors, commercial-property owners, business owners who own their operating real estate, and investors in partnerships or real estate LLCs.
It is especially useful if you already understand what a cost segregation study does and now want to understand how depreciation interacts with the rest of your tax and investment strategy.
This is not a beginner course on identifying 5-, 7-, or 15-year assets, preparing a DIY cost segregation analysis, or learning engineering study methods. A working understanding of cost segregation and basic rental property depreciation is recommended.
By the end of the course, you should be able to evaluate cost segregation as one part of a broader multi-year real estate strategy: when the deduction should occur, whether the loss is usable, which taxpayer receives it, how other tax rules interact with it, and what the eventual exit may do to the result.
This course is educational and does not provide individualized tax, legal, investment, or accounting advice.
Who this course is for
Experienced real estate investors who already understand cost segregation and want to optimize when and how accelerated depreciation is used.
High-income W-2 earners, short-term rental owners, and real estate professionals evaluating whether large rental losses can actually offset other income.
Value-add investors, developers, commercial-property owners, and business owners coordinating renovations, QIP, financing, depreciation, and eventual property sales.
Real estate LLC and partnership investors dealing with Section 754, basis adjustments, 1031 exchanges, depreciation recapture, and advanced exit planning.
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