Runs in your browser · Last updated 7 September 2026
Free MACRS Residential Rental Depreciation Calculator (27.5-Year)
Free MACRS 27.5-year residential rental depreciation calculator. Mid-month convention, building basis only. Browser tool — nothing is uploaded.
IRS Pub 946: residential rental real property is 27.5 years, mid-month. January year-1 is 11.5/12 of a full year (3.485%). Land is never depreciated — subtract it from cost first. Not a cost segregation or bonus-depreciation sketch.
Year 1 depreciation
$9,583
Year 1 %
3.485%
Full-year %
3.636%
Year 1 months (mid-month)
11.5
Years on schedule
28
Year 2 amount
$10,000
| Year | Amount | Remaining basis |
|---|---|---|
| 1 | $9,583 | $265,417 |
| 2 | $10,000 | $255,417 |
| 3 | $10,000 | $245,417 |
| 4 | $10,000 | $235,417 |
| 5 | $10,000 | $225,417 |
How to use this tool
- Enter depreciable basis (cost minus land).
- Pick the month the property was placed in service.
- Read year-1 and full-year amounts plus the first five years.
Worked example
$275,000 building basis placed in service in January: year 1 is 11.5/12 of $10,000 ≈ $9,583 (3.485%). Years 2+ are $10,000 until basis is gone. Pair depreciation with the rental cash-flow calculator — cash flow is before this non-cash deduction.
Frequently asked questions
- What is the MACRS life for a residential rental?
- IRS Pub 946: 27.5-year GDS, mid-month convention. January placed-in-service is 11.5 months (3.485% of basis). Later years are 1/27.5 (3.636%).
- Do I depreciate land?
- No. Enter building basis only (purchase price + closing costs allocated to the building − land). Appliances and land improvements use other classes.
- Is this cost segregation or bonus depreciation?
- No. Straight 27.5-year residential real property. Personal-property classes and bonus rules are out of scope.
- Uploaded?
- No.