U.S. residential rental building first placed in service during 2026: GDS 27.5-year straight line and mid-month convention. Basis must already exclude land, personal use and separately classified assets. Excludes same-year disposal, ADS, changes in use, bonus depreciation, separate improvements and rental-loss deduction limits. IRS percentage-table rounding may differ.
U.S. residential rental building first placed in service during 2026: GDS 27.5-year straight line and mid-month convention. Basis must already exclude land, personal use and separately classified assets. Excludes same-year disposal, ADS, changes in use, bonus depreciation, separate improvements and rental-loss deduction limits. IRS percentage-table rounding may differ.
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basis/27.5basis/27.5*(12-month+0.5)/12basis-basis/27.5*(12-month+0.5)/12