OnPoint Fast - Rule-of-Thumb Cost Seg Estimator

Results update live — switch tabs freely

Project Information

Project Address

Property Type Reason for Cost Segregation Study Tax Year to Be Applied ? Acquisition / Construction Start Date ? Placed In Service Date

Bonus %: –

Federal Bonus %

Mixed-Use: Dwelling-Unit Rental Income %

For Auto recovery period: 80% or more of gross rental income from dwelling units selects 27.5 years; below 80% selects 39 years. Leave blank if not confirmed; Auto will use 39 years.

Base Real-Property Recovery Period

§168(n) Qualified Production Property (QPP) Screen

For qualifying U.S. manufacturing, chemical production, agricultural production or refining property. Offices, research space and finished-goods storage generally do not qualify. This is an optional planning overlay, not part of the standard cost-seg estimate.

QPP eligibility QPP path Construction begin date Used-property special tests Qualified production-use % of long-life basis

Already Depreciating??

No Yes

Exact Convention (mid-month baseline) ?

5-/15-Year MACRS Convention

The mid-quarter test depends on all applicable MACRS property placed in service by the taxpayer during the tax year, not just this building. If selected, this estimator uses the quarter containing this project's placed-in-service date.

Additional Information Link

Cost & Basis

Purchase Price ($) Land % Land Cost ($)

Assessed Land Value ($)

Total Assessed Value ($)

Land % = Assessed Land ÷ Total Assessed. Land Cost auto-fills when both are entered.

Add’l Improvements ($)?

⚡ GreenZip ?

Select the reason for the study to see the applicable GreenZip question.

Non-Bonus / 1031 Carryover Basis ($)?

Total Dep. Basis Auto

Purchase − Land + Capex. Non-bonus/carryover basis remains included, but is excluded from bonus eligibility.

Estimated Allocation & First-Pass Tax Benefit

Depreciable Basis $ –

Year 1 Bonus % – %

Scen.	Total 5 & 15 Yr Assets Bonus-Eligible $	% of Basis Short-Term	Remaining Assets Dep. Basis minus 5 & 15 Yr	Year 1 Total Depreciation Cost Seg Est. $	Year 1 Additional Depreciation Cost Seg vs. Straight-Line
Enter inputs & select scenarios to see results.

Estimated Allocation & First-Pass Tax Benefit

Depreciable Basis $ –

Year 1 Bonus % – %

Scen.	Total 5 & 15 Yr Assets Bonus-Eligible $	% of Basis Short-Term	Remaining Assets Dep. Basis minus 5 & 15 Yr	Year 1 Total Depreciation Cost Seg Est. $	Year 1 Additional Depreciation Cost Seg vs. Straight-Line
Enter inputs & select scenarios to see results.

Owner & Tax Information

Owner

Owner Name Entity Type Owner Address

Tax Rates

Federal Rate % State Income Tax Rate % State §168(k) Bonus Treatment

Federal + State Rate Reference

Tax-savings projections assume the depreciation deduction is currently usable. Passive-activity, basis, at-risk, §461(l), NOL, interest-limitation, and other taxpayer-specific limitations are not modeled.

Contact Information

Primary Contact

Contact Name Title Phone Email Notes

Tables & Charts Tab 2

The green range shows the total Cost Seg deduction for each year. In the accelerated year, that total includes the bonus/accelerated deduction plus that year’s depreciation on the remaining building—it is not bonus alone. The dark line shows standard depreciation without Cost Seg.

Service Provider

Controls report attribution and the Pipedrive Service Provider field.

Use Service Provider Estimate

Service Provider Calibration History

Apply calibration to future estimates ?

Built-in service-provider calibration uses the current deduplicated, recency-weighted single-property preliminary estimate dataset and recomputes property-type planning ranges from the underlying records. Newer service-provider estimates receive greater weight; duplicate analysis IDs and multi-property aggregate summaries are excluded from property-type calibration.

Scenario	Bonus-Eligible Basis (Estimated Total $)	Bonus Depreciation Taken (Year 1, Estimated $)
Enter inputs in Project Information.

The large first-year Cost Seg amount includes the accelerated deduction. When 100% bonus applies, later green amounts are the remaining building depreciation. The dark comparison line shows what standard depreciation would have been without Cost Seg.

Cost Seg Scenarios ?

Conservative Expected Aggressive

Chart Options Show Cost Seg (No Bonus)

Years Shown

Chart 1 — Depreciation Schedule: Cost Seg vs. Standard

How to read this: The accelerated-year green stack is the total deduction: bonus/accelerated depreciation plus the year’s depreciation on the remaining building. It is not bonus alone. When 100% bonus applies, later green stacks contain no additional bonus.

Cost Seg — Low Cost Seg — High Hi-Low Average — accelerated year only Standard depreciation — without Cost Seg One green Cost Seg range per year.

What is inside the green stack? Accelerated year = bonus/accelerated deduction + remaining-building depreciation for that year. Later years = depreciation still remaining after the accelerated deduction. If less than 100% bonus or carryover basis applies, some shorter-life depreciation may continue.

Values are shown in the tax year they are taken. Catch-up is shown in the Catch-up Year (Change Year).

Enter inputs in Project Information.

Chart 2 — Estimated Tax Benefit: Cost Seg vs. Standard

The accelerated-year green stack shows the tax benefit from the entire Cost Seg deduction: the bonus/accelerated portion plus that year’s remaining-building depreciation. It is not the tax benefit from bonus alone.

Cost Seg benefit — Low Cost Seg benefit — High Hi-Low Average — accelerated year only Standard tax benefit — without Cost Seg One green Cost Seg range per year.

What is inside the green stack? Accelerated year = tax benefit from bonus/accelerated depreciation + tax benefit from remaining-building depreciation. Later years show the tax benefit from depreciation still remaining.

Enter inputs in Project Information.

Chart 3 — Additional Benefit Compared with Standard Depreciation

View: Depreciation Tax Benefit

The first-year green bar includes the additional benefit created by bonus/accelerated depreciation as part of the total Cost Seg deduction. A later gray amount reflects deduction already used earlier—it is not an additional cost or loss.

Enter inputs in Project Information.

Rule-of-Thumb Estimate Only. Allocation percentages are modeled ranges derived from IRS ATG published benchmarks and industry study data — not a formal engineering-based cost segregation study. Actual results will vary. See Methodology tab for full disclaimer.

Report

Include Estimator Assumptions & Methodology Page Exclude Charts & Tables from Print

OnPoint Cost Segregation Specialist:

OnPoint Preliminary Estimate of Cost Segregation Tax Benefits

Report Summary

Date of Estimate: November 24, 2025

Presented By: —

—

Project Address

—

Purchase/Cost

$—

Acquisition / Construction Date

—

Placed In Service Date

—

Tax Year to Be Applied

—

Property Type

—

Depreciable Life (Yrs)

—

Project Overview & Estimated Benefits

How Cost Segregation Helps
—

Why This May Be a Good Fit
—

What This Estimate Shows Based on available information and preliminary assumptions, approximately — to — of the property may be reclassified into shorter‑life assets eligible for accelerated depreciation. If a study were completed and applied in tax year —, the estimated Year‑1 income tax savings for — would be approximately — to —. Of that amount, — to — reflects the estimated increase over standard straight‑line depreciation for —.

How We Support the Process
—

If you’d like, we can prepare a formal proposal to quantify and document the opportunity through an engineering‑based cost segregation study.

Note: This is a preliminary planning estimate based on the inputs provided and high‑level assumptions. Final allocations, depreciation schedules, and any filing approach should be confirmed through a formal study and reviewed with your CPA or tax advisor.

Potential §168(n) Qualified Production Property Overlay

QPP Screen

—

Qualified Production-Use %

—

Potential QPP-Eligible Long-Life Basis

—

Potential Federal First-Year §168(n) Deduction

—

Key Metrics & Estimated Modeled-Year Tax Impact

Prior Year(s) Depreciation

$—

Project Basis & Assumptions

Depreciable Basis (Project Cost + Capitalized Improvements minus Land)

$—

Bonus Depreciation % Allowed

—

Federal + State Marginal Rate (reference)

—

Year 1 — Cost Segregation Benefit

Conservative

High-End

Short-Life Basis Allocated (5 & 15-yr)

$—

Total Depreciation Deduction (including Straight-Line)

$—

Standard Straight-Line Depreciation

$—

Additional Deduction Over Straight-Line

$—

Estimated Tax Savings — Modeled Year

$—

Note: Total Depreciation Deduction values include applicable bonus depreciation on eligible short-life assets, MACRS on short-life basis remaining after bonus, and straight-line depreciation on long-life property. Tax savings use the federal/state rates and the selected state bonus-conformity treatment for the tax year shown. When a prior-depreciation analysis is selected, the modeled year may include a one-time Form 3115/§481(a) catch-up adjustment. Preliminary Planning Estimate — Not a Formal Engineering Study. Allocation percentages are modeled ranges informed by historical preliminary estimates from our associated engineering-based specialists, property use/type, and project-specific inputs. IRS guidance is used for classification and depreciation mechanics. Actual results depend on a formal engineering-based cost segregation study and qualified tax advice.

Chart 1 — Depreciation Schedule: Cost Seg vs. Standard

Cost Seg — Low Cost Seg — High Hi-Low Average — accelerated year Standard — without Cost Seg One green Cost Seg range per year.

Important: The accelerated-year green stack is the total Cost Seg deduction—bonus/accelerated depreciation plus the year’s remaining-building depreciation. It is not bonus alone. Under 100% bonus, later green stacks contain no additional bonus.

Chart 1 — Depreciation Schedule: Cost Seg vs. Standard

Chart 2 — Estimated Tax Benefit: Cost Seg vs. Standard

Cost Seg benefit — Low Cost Seg benefit — High Hi-Low Average — accelerated year Standard benefit — without Cost Seg One green Cost Seg range per year.

Important: The accelerated-year green stack is the tax benefit from the total Cost Seg deduction—bonus/accelerated depreciation plus remaining-building depreciation. It is not the benefit from bonus alone.

Chart 3 — Additional Benefit Compared with Standard Depreciation

Tax Benefit

The first-year green bar includes the additional benefit created by bonus/accelerated depreciation within the total Cost Seg deduction. Later gray amounts reflect deductions already used earlier, not a new cost or loss.

Estimator Assumptions & Methodology

⚠ Rule-of-Thumb Estimate — Important Limitations
This is a carefully modeled preliminary planning estimate, not a formal engineering-based cost segregation study. Allocation ranges are informed by historical preliminary estimates from our associated engineering-based specialists, property type/use, project-specific inputs, and OnPoint planning assumptions. IRS guidance is used for asset-classification and depreciation mechanics; it is not treated as a source of universal allocation-percentage benchmarks. The estimate is intended to give a customer a well-considered indication of potential results before a formal study is completed and should not be used by itself as a basis for filing a tax return.

Depreciable Basis

Purchase/Project Cost − Land + Capitalized Improvements
Land is non-depreciable

1031 / Carryover Basis

Carryover/non-bonus basis remains included in depreciable basis
It is excluded from current-year bonus eligibility in this screening model
True §1031 carryover schedules can retain asset-specific recovery periods; confirm from the prior depreciation schedule

Allocation Approach

Planning ranges informed by historical preliminary estimates from our associated engineering-based specialists, property use/type, project inputs, and OnPoint modeling assumptions — not an engineering-based study
Scenarios (Low/Med/High) reflect conservative to more accelerated assumptions
Basis is split into 5-year, 15-year, and 27.5/39-year property

Bonus Depreciation

Applied to eligible 5/7/15-year property under the federal §168(k) rules in effect for the acquisition and placed-in-service dates
For property acquired after January 19, 2025, the model applies 100% federal bonus unless manually overridden; earlier acquisitions remain on the prior phase-down
Not applied to 1031 carryover basis in this screening model
State bonus depreciation is modeled separately using the selected/auto state conformity treatment

Year 1 Depreciation

Bonus (if applicable) + MACRS on 5/15-year remainder
Straight-line on long-life (27.5 or 39 years)
Compared to a straight-line baseline for the same life

Prior Depreciation / Method Change (If Selected)

Shows incremental acceleration assuming prior straight-line depreciation was claimed
Actual reporting may vary based on prior schedules and conventions

Tax-Law Data Currency & References

Federal/state screening logic reviewed through Aug. 26, 2026. State auto profiles are planning data and are manually overrideable.
Federal bonus and QPP logic is keyed to current IRS guidance, including Notice 2026-11 / OBBBA §168(k), Notice 2026-16 / §168(n), and IRS Publication 946 MACRS conventions.
State §168(k) profiles are a current 2026 planning reference compiled from published state conformity guidance; where treatment is unclear or entity-specific, Auto mode intentionally holds the state benefit conservative and requires confirmation.

Tax Rate

Federal and state marginal rates are entered separately. Federal tax benefit uses the federal deduction; state tax benefit uses the state bonus-conformity profile and no-bonus MACRS where the state decouples.
State conformity is a planning reference and can be overridden because entity type, state modifications, and legislative changes can alter the result.
Estimated tax savings assume the deduction can be used in the modeled year. Passive-activity rules, basis and at-risk limits, §461(l), NOL rules, §163(j), and other taxpayer-level limitations are outside this screening model.

Recovery period & QPP: Auto recovery-period logic uses 27.5 years for clear residential-rental categories. For mixed-use residential/retail property, Auto applies the dwelling-unit gross-rental-income percentage entered by the user: 80% or more selects 27.5 years and below 80% selects 39 years; blank/unconfirmed remains conservatively 39 years. Short-term-rental categories remain 39 years by default unless the taxpayer facts support an override. For qualifying production property, the optional §168(n) panel is shown separately from standard cost segregation and does not automatically inflate the core estimate.

Note: Results are rule-of-thumb estimates for prospect qualification and planning. Actual allocations require a formal engineering-based cost segregation study and will vary based on property-specific components, documentation, and applicable tax law.

Important Notes: This is a rule-of-thumb estimate for prospect qualification and planning only. Allocation percentages are planning estimates informed by historical preliminary estimates from our associated engineering-based specialists, property use/type, and project-specific inputs, but have not been validated by an engineering inspection of this specific property. IRS guidance is used for classification and depreciation methodology rather than as a source of universal allocation-percentage benchmarks.

Actual asset classifications, depreciation schedules, and tax outcomes are determined through a formal engineering‑based cost segregation study and may vary based on property specifics, documentation, and applicable tax law. Tax laws and bonus depreciation provisions are subject to change. Federal bonus/QPP logic updated for IRS 2026 guidance; state conformity reference updated for OBBBA §168(k)/§168(n) treatment and remains subject to state-specific verification. Estimated tax savings also assume the resulting depreciation deductions are currently usable; taxpayer-specific passive-activity, basis, at-risk, excess-business-loss, NOL, interest-limitation, and similar limitations are not modeled.

OnPoint Fast LLC does not provide legal or tax advice. Please review these projections with your CPA or tax advisor to confirm how they apply to your specific circumstances.

Notes

Enter any supplemental notes for this estimate. Notes will be included in the CSV export and in the RFQ if present.

RFQ

This tab pulls the current estimate inputs into a quote request format.

OnPoint Cost Segregation Specialist

OnPoint Fast LLC

Cost Segregation Services

Project Address

—

Owner Name

—

Owner Address

—

Property Type

—

Reason for Cost Segregation Study

—

Additional Information

—

Acquisition / Construction Start Date

—

Placed In Service Date

—

Base Recovery Period

—

Federal / State Bonus

—

§168(n) QPP Screen

—

Tax Year to Be Applied

—

Already Depreciating?

—

Catch up year

—

Form 3115 Completed By

—

Purchase Price / Total Project Cost ($)

—

Land Cost

—

Additional Capital Improvements

—

Non-Bonus / 1031 Carryover Basis

—

Depreciable Basis

—

Federal + State Marginal Rate % (Reference)

—

Primary Parking Type

—

Interior Finish Level

—

Sitework Intensity (parking, lighting, landscaping)

—

⚡ GreenZip Non-Load-Bearing Wall System

Yes

Exterior Image

No image provided.

Drawing

Interior Image

Additional Image

Notes

What happens next?
A member of the OnPoint team will review your request, confirm engagement details, and provide a formal proposal or schedule a call.

Submitting this request does not create a binding agreement. All proposals are subject to OnPoint Fast engagement terms.