Acquisition Date for Bonus Depreciation: The Complete 2026 Guide to Binding Contracts, Self-Constructed Property and the Two Cutoffs
· 10 min read · Core Tax Strategy
What "acquired" means under Treas. Reg. 1.168(k)-2(b)(5): binding contract date for purchases, physical work for renovations and new builds, the Sept 27, 2017 and Jan 19, 2025 cutoffs, 1031 and inherited property edge cases, and the documentation checklist your CPA needs.
What This Article Covers
This guide focuses on acquisition date for bonus depreciation: the complete 2026 guide to binding contracts, self-constructed property and the two cutoffs and explains how the strategy applies to real estate investors evaluating accelerated depreciation opportunities.
- Actionable tax planning context for core tax strategy investors
- Frameworks and decision points that affect first-year deductions
- How this topic connects to engineering-based cost segregation execution
Who Should Read This
This article is written for property owners, sponsors, and tax-aware investors who want practical guidance they can discuss with a CPA before filing.
Estimated length: approximately 2,200 words (10 min read).
Why This Matters in Practice
Depreciation strategy is rarely one-size-fits-all. The details covered in this article help you evaluate timing, reporting posture, and documentation quality so your filing position is both tax-efficient and defensible under audit.
For a full implementation review, compare this topic with related guides and then request a property-specific estimate.