Episode

382. The Tax Strategy High-Earners Use to Offset Income With Real Estate

Podcast
The Commercial Real Estate Investor Podcast
Published
May 18, 2026
Duration seconds
1413
Processing state
not_requested
Canonical source
https://www.tylercauble.com/podcast/episode382
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Markdown
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Summary

Core Concept Cost Segregation = Accelerated Depreciation Engineering study reclassifies parts of a building into shorter lives (5, 7, 15 years). Combined with 100% bonus depreciation on 5- and 15-year assets → huge year-one write-offs . Impact vs. Regular Depreciation Straight-line 39-year on a $1M building → $25K/yr deduction ($9.5K tax savings at 37%). With cost seg + bonus → about $386K year-one deduction (~ $143K tax savings). Real Example Tyler’s $480K office : Cost seg study: $2,750 . Year-one tax savings: ~$141K (almost 30% of purchase price). Who Benefits Most High earners (especially 37% bracket) who: Have passive income , or Qualify (or spouse qualifies) as real estate professional , or Own the building their business operates from. Important Constraints Depreciation is usually a passive loss : Offsets passive income , not W-2, unless RE professional. If no passive income, losses carry forward . Recapture (~25%) when you sell; often managed via 1031 exchange . Must use a cost seg engineer + savvy CPA ; get a second opinion if your CPA dismisses it without nuance.