Residential Rental Property›2025 Returns›! treated as an addition to the basis of the land,

Special Depreciation Allowance

Publication 527 — Residential Rental Property (Including Rental of Vacation Homes) · 2026-10-03 edition · updated 2026-10-04 · United States

For 2025, some properties used in connection with residential real property activities may qualify for a special depreciation allowance. This allowance is figured before you figure your regular depreciation deduction. See chapter 3 of Pub. 946 for details. Also, see the instructions for Form 4562, line 14.

If you qualify for, but choose not to take, a special depreciation allowance, you must attach a statement to your return. The details of this election are in chapter 3 of Pub. 946 and the instructions for Form 4562, line 14.

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▸Contents — Publication 527 — Residential Rental Property (Including Rental of Vacation Homes)

Publication 527 — Residential Rental Property (Including Rental of Vacation Homes)

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