Short term rental 100% bonus depreciation

[Wai Chan]

Hello, I have moved to a residence and plan to turn my old primary residence as short term rental to take advantage of the 100% bonus depreciation in the year of 2026. I purchased the property in 2013. I got conflicting information from different cost segaration company. One says that I am not eligible to take the 100% bonus depreciation because the property was purchased before Jan 19 2025 but another says only the service date matters. Anyone has experience on this? Appreciate for the feedback in advanced!

[Natalie Kolodij]

The current rule for 100% bonus is the asset must be BOTH acquired and put in service after Jan 19 2025. 

The in-service date is normally what dictates the applicable depreciation for an asset; however not in this case. 

I'm curious which cost segregation firm said only the in-service date mattered? You can DM me if you'd prefer not sharing it publicly.