The 179D deduction for energy-efficient commercial buildings remains available in 2026. You can deduct up to $5.80 per square foot for installing energy-efficient systems like HVAC, lighting, and building envelopes. This deduction phases out after June 30, 2026, so act quickly if you're planning a project. 👉Tip: If you're working on a commercial build or renovation, get your energy-efficient plans modeled now to lock in this deduction. Have you incorporated any energy-efficient upgrades into your properties? Did you factor in the potential tax savings?

The Qualified Opportunity Zone (QOZ) program is now permanent! By investing in designated low-income areas, you can defer and potentially exclude capital gains. The new QOZ 2.0 rules include a 30% basis step-up after five years, encouraging investment in rural areas. Tip: Hold your QOZ investment for at least 10 years to exclude appreciation from taxes entirely. Would you consider a QOZ investment for the tax benefits, or does the complexity of the program deter you?

A Cost Segregation Study is a powerful strategy to accelerate depreciation deductions. By reclassifying parts of your property—such as fixtures or landscaping—from 27.5/39-year property to 5, 7, or 15-year property, you can drastically reduce taxable income in the first few years of ownership. 👉 Tip: Perform a cost segregation study in the year of purchase, construction, or renovation for maximum benefits. Have you done a cost segregation study on your rental property? How did it impact your taxes?

For 2026, the Real Estate Professional status remains a powerful tool for high-income investors. If you qualify—by spending more than 750 hours working in real estate and over 50% of your total working hours in the industry—you can treat your rental activities as non-passive. This lets you deduct unlimited rental losses against other income, such as business profits or wages. 👉 Tip: Track your hours carefully. A contemporaneous time log is your best friend during an audit. Have you ever qualified for Real Estate Professional status? If not, are you planning to track your hours this year?

For 2026, the Real Estate Professional status remains a powerful tool for high-income investors. If you qualify—by spending more than 750 hours working in real estate and over 50% of your total working hours in the industry—you can treat your rental activities as non-passive. This lets you deduct unlimited rental losses against other income, such as business profits or wages. 👉Tip: Track your hours carefully. A contemporaneous time log is your best friend during an audit. Have you ever qualified for Real Estate Professional status? If not, are you planning to track your hours this year?