MACRS, defined
MACRS (Modified Accelerated Cost Recovery System) is the IRS depreciation framework. Real property uses the straight-line method over its recovery period — 27.5 or 39 years.
Straight line for buildings
Although MACRS allows accelerated methods for some assets, buildings must use straight-line: the same deduction each full year (building basis ÷ recovery period).
Shorter-life components
Cost segregation moves qualifying components into shorter MACRS classes (5-, 7-, 15-year), where faster methods and bonus depreciation apply.
Frequently asked questions
Is rental property MACRS straight line?
Yes — real property uses the straight-line MACRS method over 27.5 or 39 years.
Can you accelerate MACRS on a building?
Not the building itself, but cost segregation can shift components into shorter-life classes that depreciate faster.
Sources
Educational information and estimates only. Not tax advice. Tax rules change and vary by situation; consult a qualified tax professional before acting.