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Depreciation

A tax deduction that allows rental property owners to recover the cost of the property over its useful life.

Depreciation is a non-cash tax deduction that allows rental property owners to deduct a portion of the property's cost each year over its IRS-defined useful life (27.5 years for residential rental property). For short-term rental owners, depreciation can significantly reduce taxable income. Some STR owners use cost segregation studies to accelerate depreciation on certain property components, generating larger deductions in the early years of ownership. A tax professional can help maximize depreciation benefits.

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