Document Library

Primary sources behind the depreciation framework.

Read the federal publications, forms and code provisions—not merely our summary of them.

Last reviewed: August 17, 2026. Tax authority changes; confirm current applicability with your tax professional.

IRS Publications

Start with the practical guidance.

Publication 946

MACRS recovery periods, conventions, depreciation methods and special depreciation allowances.

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Publication 527

Residential rental income, expenses and depreciation.

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Publication 551

Original and adjusted basis, including property acquired by purchase.

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Publication 5653

The IRS Cost Segregation Audit Techniques Guide and study-quality framework.

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Forms and Instructions

Documents your CPA may evaluate.

Form 4562

Depreciation and amortization, including applicable special depreciation allowance.

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Form 3115

Accounting-method change procedures that may apply to a look-back study.

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Code and Regulations

Rules that can affect the result.

IRC §168

MACRS and additional first-year depreciation rules.

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IRC §469

Passive-activity loss limitations and related definitions.

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Treas. Reg. §1.469-1T

Temporary passive-activity regulations, including rental-activity exceptions.

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Rev. Proc. 87-56

Asset classes and recovery periods used within the depreciation system.

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About preparer credentials: the IRS Audit Techniques Guide notes that no universal preparer credential or professional standard has been established. That statement does not eliminate the need for a detailed, supportable methodology or make every property suitable for a simplified process.

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