382. Can Real Estate Developers Use Cost Segregation & Bonus Depreciation?

382. Can Real Estate Developers Use Cost Segregation & Bonus Depreciation?

June 16, 2026 · 22 min

About this episode

This episode discusses how real estate developers can utilize cost segregation and bonus depreciation, highlighting key tax implications and strategies.

In this episode of the Tax Smart REI Podcast, Thomas Castelli and Nathan Sosa break down one of the most misunderstood areas of real estate taxation: how developers are taxed and when they can (and can't) take advantage of cost segregation and bonus depreciation. They explain the key difference between developers who build to sell versus developers who build to hold, why dealer status can eliminate depreciation benefits, and how entity structure decisions can impact your ability to defer taxes, execute 1031 exchanges, and maximize long-term wealth. Request a consultation from Hall CPA at go.therealestatecpa.com/3KSEev6 Get the FREE Ultimate STR Tax Strategy Bundle: go.therealestatecpa.com/strbundle Register for the FREE Investing Debate: go.therealestatecpa.com/debate Submit your question for Tom & Nathan: go.therealestatecpa.com/question The Tax Smart Real Estate Investors podcast is for general information purposes only and is not intended to provide, and should not be relied on for, tax, legal, or accounting advice. Information on the podcast may not constitute the most up-to-date legal or other information. No reader, user, or listener of this podcast should act or refrain…

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Guests: Thomas Castelli, Nathan Sosa

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Organizations: Hall CPA

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