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Class A Office Building in New York

REPS qualification combined with cost segregation for maximum tax efficiency.

Property Type

Office Building

Location

New York, New York

Purchase Price

$5,600,000

Tax Savings

$89,000

Background

A Class A office building where the owner qualified as a Real Estate Professional Status (REPS) taxpayer. This status significantly increased the value of depreciation deductions.

Strategies Used

Cost Segregation

REPS Qualification

Bonus Depreciation

Our Analysis

As a REPS taxpayer, the client could use depreciation deductions to offset ordinary income without passive activity limitations. Cost segregation identified $2.1M in 5-7 year property qualifying for immediate write-off under bonus depreciation.

Results

  • $254,000 in Year 1 depreciation (unrestricted)
  • $89,000 in annual tax savings from depreciation
  • Offset against ordinary income without passive activity restrictions
  • Average annual benefit: $76,000 over 5 years

"Qualifying as REPS changed everything. TaxScout helped us maximize that advantage."

David Anderson

REPS Taxpayer & Commercial Real Estate Developer

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