{"id":3329,"date":"2025-05-06T10:24:00","date_gmt":"2025-05-06T15:24:00","guid":{"rendered":"https:\/\/www.mgocpa.com\/?post_type=perspective&#038;p=3329"},"modified":"2025-08-07T09:37:15","modified_gmt":"2025-08-07T14:37:15","slug":"bonus-depreciation-real-estate-investors","status":"publish","type":"perspective","link":"https:\/\/www.mgocpa.com\/perspective\/bonus-depreciation-real-estate-investors\/","title":{"rendered":"Bonus Depreciation: What Real Estate Investors Need to Know"},"content":{"rendered":"\n<p><strong>Key Takeaways:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Bonus depreciation is a tax provision that allows you to deduct a large portion of qualifying real estate costs upfront, but it is phasing down each year and may be eliminated after 2026 unless Congress takes action.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Key assets that qualify include land improvements like parking lots and sidewalks, as well as qualified improvement property (QIP), which covers interior upgrades to commercial buildings such as flooring, lighting, and internal HVAC systems.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A cost segregation study can help you identify and reclassify property components with shorter depreciation periods, making more of your investment eligible for accelerated deductions.<\/li>\n<\/ul>\n\n\n\n<p>&#8212;<\/p>\n\n\n\n<p>As a <a href=\"https:\/\/www.mgocpa.com\/solution-industry\/real-estate\/\" target=\"_blank\" rel=\"noreferrer noopener\">real estate<\/a> investor, bonus depreciation can be a powerful tool to reduce your tax liability and improve cash flow. But with recent changes \u2014 and the possibility of future adjustments \u2014 it\u2019s important to understand how this tax provision works and how it affects your investments.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What Is Bonus Depreciation?<\/h2>\n\n\n\n<p>Bonus depreciation is a tax provision that allows businesses to immediately deduct a substantial percentage of the purchase price of eligible assets in the year they are placed in service, rather than spreading the deduction over the asset&#8217;s useful life. This accelerated depreciation is designed to encourage investment by improving cash flow and reducing tax liability.<\/p>\n\n\n\n<p>Historically, bonus depreciation has been a tool used by Congress to stimulate economic growth. It was first introduced after the events of September 11, 2001, allowing a 30% immediate write-off for qualifying assets. Over the years, the percentage has fluctuated, with significant changes implemented through various legislative acts.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Evolution of Bonus Depreciation<\/h2>\n\n\n\n<p>The <a href=\"https:\/\/www.congress.gov\/bill\/115th-congress\/house-bill\/1\/text\" target=\"_blank\" rel=\"noreferrer noopener\">2017 Tax Cuts and Jobs Act<\/a> (TCJA) made a landmark change by increasing bonus depreciation to 100% for qualified property acquired and placed in service after September 27, 2017. This meant businesses could fully expense eligible assets upfront, providing a substantial tax benefit. However, the TCJA also outlined a phasedown schedule:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>2023:<\/strong> 80% bonus depreciation<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>2024:<\/strong> 60% bonus depreciation<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>2025:<\/strong> 40% bonus depreciation<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>2026:<\/strong> 20% bonus depreciation<\/li>\n<\/ul>\n\n\n\n<p>Absent further legislative action, bonus depreciation is set to phase out entirely after 2026.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Will 100% Bonus Depreciation Return?<\/h2>\n\n\n\n<p>In a <a href=\"https:\/\/www.whitehouse.gov\/remarks\/2025\/03\/remarks-by-president-trump-in-joint-address-to-congress\/\" target=\"_blank\" rel=\"noreferrer noopener\">March 2025 address to Congress<\/a>, President Donald Trump stated:<\/p>\n\n\n\n<p><em>\u201c&#8230; as part of our tax cuts, we want to cut taxes on domestic production and all manufacturing. And just as we did before, we will provide 100 percent expensing. It will be retroactive to January 20th, 2025 &#8230;\u201d<\/em><\/p>\n\n\n\n<p>Although he didn\u2019t explicitly mention bonus depreciation, this language alludes to the provision introduced in the 2017 TCJA (enacted under Trump\u2019s previous administration). If reinstated, 100% bonus depreciation could offer substantial tax benefits for businesses \u2014 but, for now, it remains a proposal subject to Congressional approval.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What Qualifies for Bonus Depreciation?<\/h2>\n\n\n\n<p>Bonus depreciation applies to assets with a useful life of 20 years or less under the Modified Accelerated Cost Recovery System (MACRS), the depreciation method used in the United States.<\/p>\n\n\n\n<p>For real estate investors, bonus depreciation is particularly beneficial for two categories of assets:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Land improvements<\/strong> \u2013 Assets like parking lots, sidewalks, and landscaping typically qualify.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Qualified improvement property (QIP)<\/strong> \u2013 Interior improvements to commercial (non-residential) buildings placed in service after the original structure.<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-large\"><picture><source srcset=\"https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/05\/MKT000678_Bonus-Depreciation-Rule-Change_Article-infographic-1-1024x384.webp 1024w,https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/05\/MKT000678_Bonus-Depreciation-Rule-Change_Article-infographic-1-412x155.webp 412w,https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/05\/MKT000678_Bonus-Depreciation-Rule-Change_Article-infographic-1-768x288.webp 768w,https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/05\/MKT000678_Bonus-Depreciation-Rule-Change_Article-infographic-1-1536x576.webp 1536w,https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/05\/MKT000678_Bonus-Depreciation-Rule-Change_Article-infographic-1.webp 1600w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" type=\"image\/webp\"><img src=\"https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/05\/MKT000678_Bonus-Depreciation-Rule-Change_Article-infographic-1-1024x384.jpg\" height=\"384\" width=\"1024\" srcset=\"https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/05\/MKT000678_Bonus-Depreciation-Rule-Change_Article-infographic-1-1024x384.jpg 1024w, https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/05\/MKT000678_Bonus-Depreciation-Rule-Change_Article-infographic-1-412x155.jpg 412w, https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/05\/MKT000678_Bonus-Depreciation-Rule-Change_Article-infographic-1-768x288.jpg 768w, https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/05\/MKT000678_Bonus-Depreciation-Rule-Change_Article-infographic-1-1536x576.jpg 1536w, https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/05\/MKT000678_Bonus-Depreciation-Rule-Change_Article-infographic-1.jpg 1600w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" class=\"wp-image-3332 sp-no-webp\" alt=\"Graphic showing examples of investments eligible for bonus depreciation and investments that are not eligible\" loading=\"lazy\" decoding=\"async\" title=\"Is Your Real Estate Investment Eligible for Bonsu Depreciation?\"  > <\/picture><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">QIP: A Key Opportunity for Real Estate<\/h2>\n\n\n\n<p>QIP is one of the most significant areas where you, as a real estate investor, can leverage bonus depreciation. If you&#8217;ve made interior improvements to your commercial buildings after they&#8217;ve been placed in service, you may be sitting on a valuable tax strategy.<\/p>\n\n\n\n<p>Examples of QIP include:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Interior partitions and walls (excluding structural framework)<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ceilings<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Flooring<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Electrical, plumbing, and internal HVAC upgrades<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Cosmetic enhancements for tenants<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<p>QIP excludes:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Structural framework modifications<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Building enlargements<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Additions like elevators or escalators<\/li>\n<\/ul>\n\n\n\n<p>Without bonus depreciation, QIP would be depreciated over 15 years. With bonus depreciation, investors can immediately expense a portion of the cost (40% in 2025, potentially 100% if new tax legislation passes), with the remaining cost basis being depreciated over the assets\u2019 useful life.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">The Role of Cost Segregation Studies<\/h2>\n\n\n\n<p><a href=\"https:\/\/www.mgocpa.com\/perspective\/cost-segregation-study-unlock-real-estate-tax-savings\/\" target=\"_blank\" rel=\"noreferrer noopener\">Cost segregation<\/a> is a strategic tax planning tool that allows property owners to identify and reclassify components of a building to shorter depreciation periods, accelerating depreciation deductions. Instead of treating the entire property as 39-year real property (for commercial buildings), a cost segregation study might reclassify components as five-, seven-, or 15-year assets, making them eligible for bonus depreciation.<\/p>\n\n\n\n<p>For example, a study might identify:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Five-year property<\/strong>: Carpet, decorative lighting, specialized electrical systems<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Seven-year property<\/strong>: Office furniture, equipment<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>15-year property<\/strong>: Landscaping, parking lots, fencing<\/li>\n<\/ul>\n\n\n\n<p>Even as bonus depreciation phases down, cost segregation remains a valuable strategy \u2014 enabling you to identify assets that qualify for shorter depreciation lives, increasing tax benefits and improving cash flow. If bonus depreciation returns to 100%, cost segregation studies will likely increase as investors seek to maximize depreciation benefits for qualified improvements on newer properties.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><picture><source srcset=\"https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/05\/MKT000678_Bonus-Depreciation-Rule-Change_Article-infographic-2-1024x384.webp 1024w,https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/05\/MKT000678_Bonus-Depreciation-Rule-Change_Article-infographic-2-412x155.webp 412w,https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/05\/MKT000678_Bonus-Depreciation-Rule-Change_Article-infographic-2-768x288.webp 768w,https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/05\/MKT000678_Bonus-Depreciation-Rule-Change_Article-infographic-2-1536x576.webp 1536w,https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/05\/MKT000678_Bonus-Depreciation-Rule-Change_Article-infographic-2.webp 1600w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" type=\"image\/webp\"><img src=\"https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/05\/MKT000678_Bonus-Depreciation-Rule-Change_Article-infographic-2-1024x384.jpg\" height=\"384\" width=\"1024\" srcset=\"https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/05\/MKT000678_Bonus-Depreciation-Rule-Change_Article-infographic-2-1024x384.jpg 1024w, https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/05\/MKT000678_Bonus-Depreciation-Rule-Change_Article-infographic-2-412x155.jpg 412w, https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/05\/MKT000678_Bonus-Depreciation-Rule-Change_Article-infographic-2-768x288.jpg 768w, https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/05\/MKT000678_Bonus-Depreciation-Rule-Change_Article-infographic-2-1536x576.jpg 1536w, https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/05\/MKT000678_Bonus-Depreciation-Rule-Change_Article-infographic-2.jpg 1600w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" class=\"wp-image-3331 sp-no-webp\" alt=\"Graphic showing when cost segregation studies make sense: property type, holding period, best timing\" loading=\"lazy\" decoding=\"async\" title=\"When Does a Cost Segregation Study Make Sense?\"  > <\/picture><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Key Considerations for Real Estate Investors Moving Forward<\/h2>\n\n\n\n<p>As a real estate investor or professional, staying informed about these tax provisions is vital. Here are some key considerations:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Legislative changes<\/strong>: While Trump has proposed restoring 100% bonus depreciation retroactively to January 2025, this is not yet law. Investors should plan for the current step-down schedule but stay alert for potential changes.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Timing of asset acquisitions and improvements<\/strong>: If 100% bonus depreciation is reinstated, it could significantly impact investment strategies. Investors planning major renovations or acquisitions may benefit from waiting for legislative clarity.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Election options<\/strong>: Bonus depreciation is automatic unless investors elect out, which can be done separately for each asset class life (five-year, seven-year, 15-year). Work with a tax professional to determine if long-term tax strategies favor traditional depreciation methods.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>State tax situations<\/strong>: Bonus depreciation treatment varies by state. Some states conform to federal rules, while others require alternative calculations. State policies can change annually, so knowing your state\u2019s approach is crucial for accurate tax planning.<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What\u2019s Next for Bonus Depreciation?<\/h2>\n\n\n\n<p>If Congress reinstates 100% bonus depreciation, it could impact your tax planning for 2025 and beyond. Whether you\u2019re acquiring new properties, making improvements, or considering a cost segregation study, understanding these changes can help you maximize deductions and optimize your real estate investments.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">How MGO Can Help<\/h2>\n\n\n\n<p>Navigating bonus depreciation rules can be complex, but you don\u2019t have to do it alone. <a href=\"https:\/\/www.mgocpa.com\/solution-industry\/real-estate\/#people\" target=\"_blank\" rel=\"noreferrer noopener\">Our Real Estate team<\/a> has extensive experience helping businesses and investors navigate bonus depreciation \u2014 including determining qualifying assets and providing cost segregation services.<\/p>\n\n\n\n<p>We can help you assess how bonus depreciation could impact your portfolio and identify opportunities to reduce your tax burden and increase your cash flow. <a href=\"https:\/\/www.mgocpa.com\/solution-industry\/real-estate\/#lets-talk\" target=\"_blank\" rel=\"noreferrer noopener\">Reach out to our team today<\/a> to explore your options.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Key Takeaways: &#8212; As a real estate investor, bonus depreciation can be a powerful tool to reduce your tax liability and improve cash flow. But with recent changes \u2014 and the possibility of future adjustments \u2014 it\u2019s important to understand how this tax provision works and how it affects your investments. What Is Bonus Depreciation? [&hellip;]<\/p>\n","protected":false},"featured_media":3333,"template":"","meta":{"_acf_changed":false,"content-type":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0},"perspective_topic":[316,241,65,54,55],"perspective-type":[42],"class_list":["post-3329","perspective","type-perspective","status-publish","has-post-thumbnail","hentry","perspective_topic-bonus-depreciation","perspective_topic-real-estate","perspective_topic-tax","perspective_topic-tax-advisory","perspective_topic-tax-planning","perspective-type-articles"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Bonus Depreciation: What Real Estate Investors Need to Know - MGO CPA | Tax, Audit, and Consulting Services<\/title>\n<meta name=\"description\" content=\"Unlock tax savings in real estate with bonus depreciation. Learn how this tax provision works and how it could be changing in the near future.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.mgocpa.com\/perspective\/bonus-depreciation-real-estate-investors\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Bonus Depreciation: What Real Estate Investors Need to Know - MGO CPA | Tax, Audit, and Consulting Services\" \/>\n<meta property=\"og:description\" content=\"Unlock tax savings in real estate with bonus depreciation. Learn how this tax provision works and how it could be changing in the near future.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.mgocpa.com\/perspective\/bonus-depreciation-real-estate-investors\/\" \/>\n<meta property=\"og:site_name\" content=\"MGO CPA | Tax, Audit, and Consulting Services\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/mgocpa\" \/>\n<meta property=\"article:modified_time\" content=\"2025-08-07T14:37:15+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/05\/MKT000678_Bonus-Depreciation-Rule-Change_Article-header-image.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1080\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"6 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.mgocpa.com\/perspective\/bonus-depreciation-real-estate-investors\/\",\"url\":\"https:\/\/www.mgocpa.com\/perspective\/bonus-depreciation-real-estate-investors\/\",\"name\":\"Bonus Depreciation: What Real Estate Investors Need to Know - MGO CPA | Tax, Audit, and Consulting Services\",\"isPartOf\":{\"@id\":\"https:\/\/www.mgocpa.com\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.mgocpa.com\/perspective\/bonus-depreciation-real-estate-investors\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.mgocpa.com\/perspective\/bonus-depreciation-real-estate-investors\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/05\/MKT000678_Bonus-Depreciation-Rule-Change_Article-header-image.jpg\",\"datePublished\":\"2025-05-06T15:24:00+00:00\",\"dateModified\":\"2025-08-07T14:37:15+00:00\",\"description\":\"Unlock tax savings in real estate with bonus depreciation. Learn how this tax provision works and how it could be changing in the near future.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.mgocpa.com\/perspective\/bonus-depreciation-real-estate-investors\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.mgocpa.com\/perspective\/bonus-depreciation-real-estate-investors\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.mgocpa.com\/perspective\/bonus-depreciation-real-estate-investors\/#primaryimage\",\"url\":\"https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/05\/MKT000678_Bonus-Depreciation-Rule-Change_Article-header-image.jpg\",\"contentUrl\":\"https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/05\/MKT000678_Bonus-Depreciation-Rule-Change_Article-header-image.jpg\",\"width\":1920,\"height\":1080,\"caption\":\"Alley with modern office buildings\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.mgocpa.com\/perspective\/bonus-depreciation-real-estate-investors\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.mgocpa.com\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Bonus Depreciation: What Real Estate Investors Need to Know\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.mgocpa.com\/#website\",\"url\":\"https:\/\/www.mgocpa.com\/\",\"name\":\"MGO CPA\",\"description\":\"Tax, Audit, and Consulting Services\",\"publisher\":{\"@id\":\"https:\/\/www.mgocpa.com\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.mgocpa.com\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.mgocpa.com\/#organization\",\"name\":\"MGO CPA\",\"url\":\"https:\/\/www.mgocpa.com\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.mgocpa.com\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.mgocpa.com\/wp-content\/uploads\/2024\/10\/mgocpa-logo.svg\",\"contentUrl\":\"https:\/\/www.mgocpa.com\/wp-content\/uploads\/2024\/10\/mgocpa-logo.svg\",\"width\":134,\"height\":32,\"caption\":\"MGO CPA\"},\"image\":{\"@id\":\"https:\/\/www.mgocpa.com\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/mgocpa\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Bonus Depreciation: What Real Estate Investors Need to Know - MGO CPA | Tax, Audit, and Consulting Services","description":"Unlock tax savings in real estate with bonus depreciation. Learn how this tax provision works and how it could be changing in the near future.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.mgocpa.com\/perspective\/bonus-depreciation-real-estate-investors\/","og_locale":"en_US","og_type":"article","og_title":"Bonus Depreciation: What Real Estate Investors Need to Know - MGO CPA | Tax, Audit, and Consulting Services","og_description":"Unlock tax savings in real estate with bonus depreciation. Learn how this tax provision works and how it could be changing in the near future.","og_url":"https:\/\/www.mgocpa.com\/perspective\/bonus-depreciation-real-estate-investors\/","og_site_name":"MGO CPA | Tax, Audit, and Consulting Services","article_publisher":"https:\/\/www.facebook.com\/mgocpa","article_modified_time":"2025-08-07T14:37:15+00:00","og_image":[{"width":1920,"height":1080,"url":"https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/05\/MKT000678_Bonus-Depreciation-Rule-Change_Article-header-image.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_misc":{"Est. reading time":"6 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.mgocpa.com\/perspective\/bonus-depreciation-real-estate-investors\/","url":"https:\/\/www.mgocpa.com\/perspective\/bonus-depreciation-real-estate-investors\/","name":"Bonus Depreciation: What Real Estate Investors Need to Know - MGO CPA | Tax, Audit, and Consulting Services","isPartOf":{"@id":"https:\/\/www.mgocpa.com\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.mgocpa.com\/perspective\/bonus-depreciation-real-estate-investors\/#primaryimage"},"image":{"@id":"https:\/\/www.mgocpa.com\/perspective\/bonus-depreciation-real-estate-investors\/#primaryimage"},"thumbnailUrl":"https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/05\/MKT000678_Bonus-Depreciation-Rule-Change_Article-header-image.jpg","datePublished":"2025-05-06T15:24:00+00:00","dateModified":"2025-08-07T14:37:15+00:00","description":"Unlock tax savings in real estate with bonus depreciation. Learn how this tax provision works and how it could be changing in the near future.","breadcrumb":{"@id":"https:\/\/www.mgocpa.com\/perspective\/bonus-depreciation-real-estate-investors\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.mgocpa.com\/perspective\/bonus-depreciation-real-estate-investors\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.mgocpa.com\/perspective\/bonus-depreciation-real-estate-investors\/#primaryimage","url":"https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/05\/MKT000678_Bonus-Depreciation-Rule-Change_Article-header-image.jpg","contentUrl":"https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/05\/MKT000678_Bonus-Depreciation-Rule-Change_Article-header-image.jpg","width":1920,"height":1080,"caption":"Alley with modern office buildings"},{"@type":"BreadcrumbList","@id":"https:\/\/www.mgocpa.com\/perspective\/bonus-depreciation-real-estate-investors\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.mgocpa.com\/"},{"@type":"ListItem","position":2,"name":"Bonus Depreciation: What Real Estate Investors Need to Know"}]},{"@type":"WebSite","@id":"https:\/\/www.mgocpa.com\/#website","url":"https:\/\/www.mgocpa.com\/","name":"MGO CPA","description":"Tax, Audit, and Consulting Services","publisher":{"@id":"https:\/\/www.mgocpa.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.mgocpa.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.mgocpa.com\/#organization","name":"MGO CPA","url":"https:\/\/www.mgocpa.com\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.mgocpa.com\/#\/schema\/logo\/image\/","url":"https:\/\/www.mgocpa.com\/wp-content\/uploads\/2024\/10\/mgocpa-logo.svg","contentUrl":"https:\/\/www.mgocpa.com\/wp-content\/uploads\/2024\/10\/mgocpa-logo.svg","width":134,"height":32,"caption":"MGO CPA"},"image":{"@id":"https:\/\/www.mgocpa.com\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/mgocpa"]}]}},"_links":{"self":[{"href":"https:\/\/www.mgocpa.com\/wp-json\/wp\/v2\/perspective\/3329","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.mgocpa.com\/wp-json\/wp\/v2\/perspective"}],"about":[{"href":"https:\/\/www.mgocpa.com\/wp-json\/wp\/v2\/types\/perspective"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.mgocpa.com\/wp-json\/wp\/v2\/media\/3333"}],"wp:attachment":[{"href":"https:\/\/www.mgocpa.com\/wp-json\/wp\/v2\/media?parent=3329"}],"wp:term":[{"taxonomy":"perspective_topic","embeddable":true,"href":"https:\/\/www.mgocpa.com\/wp-json\/wp\/v2\/perspective_topic?post=3329"},{"taxonomy":"perspective-type","embeddable":true,"href":"https:\/\/www.mgocpa.com\/wp-json\/wp\/v2\/perspective-type?post=3329"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}