Depreciation Calculator (Residential Rental)
Estimate annual depreciation using depreciable basis and the 27.5-year residential rental recovery period.
Configure your scenario
Enter property cost, land value, and business-use percentage to estimate depreciation.
$345,000
$12,545
$1,045
Detailed estimate
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Depreciation - quick answers
Why is land value excluded?+
Land is not depreciable for federal tax purposes; only building/improvements are generally depreciated.
Does this include mid-month convention?+
No. This page provides a baseline annual estimate. Final return amounts depend on placed-in-service date and method details.
Official references
Sources & Act Reference
Depreciation references
Depreciable basis
Land value is excluded; building basis and certain improvements are depreciated.
Recovery period
Residential rental property generally uses 27.5-year recovery under MACRS.
Rule Trace
Applied rule and official references
Applied rule: annual depreciation = allocated depreciable basis / 27.5 years
Official quick links
Compliance checklist
For filing, confirm basis allocations, placed-in-service dates, and improvement classification with your records or advisor.
Smart Insight
Estimated annual depreciation is $12,545.
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