Savings

C corporation · FL · tax year 2026 · Tampa, FL · contact Peter Lindqvist, VP Finance

Conservative Moderate Aggressive

Estimated value after our fee

$1,949,453

Range $1,861,741 (conservative) to $2,317,099 (aggressive). Discounted at 8%; fees $24,850.

Overall confidence: low 6 line(s) rest on estimates or open facts; see below.

Cash saved 2026: $2.05M
Our fees, already subtracted: $25k
How we got it: Faster depreciation (cost segregation): Harbor Pointe Apartments $847,009
Energy-efficient home credit $443,700
Faster depreciation (cost segregation): Bayshore Medical Office $329,167
Inventory cost rules for homes you sell $142,906
When home-sale income is taxed $122,917
Energy-efficient building deduction $96,482
Estimated value after our fee $1,949,453

2026 tax as filed now

$1,344,000

With the plan

Difference

+$2,047,039

Business income $6,400,000 (intake) at the federal rate; state and credits are in the difference. Owner-level items are for your CPA. The plan saves $703,039 more than this year's tax; that part is state tax saved or carries forward to later years.

Where the value comes from

By project By strategy By year

Faster depreciation (cost segregation)
fees $9,900
$1,176,176
Energy-efficient home credit
fees $6,300
$443,700
Inventory cost rules for homes you sell
fees $2,950
$142,906
Property tax appeal
fees $1,950
$89,589
When home-sale income is taxed
fees $0
$122,917
Energy-efficient building deduction
fees $3,750
$96,482
Research and development credit
fees $0
$0
Loss limits
fees $0
−$122,317

Every line

same numbers as the chart; click a number for its source

Study · project	Kind	Status	Value	Fee	After fee	Confidence · audit risk	Effort
Cost seg study Harbor Pointe Apartments (180 units) ⇄ Recapture at exit	Timing	Applies	$851,959	$4,950	$847,009	Confidence: mediumAudit risk: low	4 CPA files
Energy-efficient home credit (180 homes) Harbor Pointe Apartments (180 units) ⇄ energy-efficient home credit basis reduction	Credit	Applies	$450,000	$6,300	$443,700	Confidence: highAudit risk: low	2 Collect certificates
Energy-efficient building deduction Harbor Pointe Apartments (180 units) ⇄ energy-efficient building deduction reduces the building's building cost, so cost seg and later depreciation are lower	Timing	Applies	$100,232	$3,750	$96,482	Confidence: mediumAudit risk: medium	3 Energy model
Cost seg (benchmark estimate) Bayshore Medical Office (62,000 sq ft) ⇄ Look-back⇄ Recapture at exit	Timing	Applies	$334,117	$4,950	$329,167	Confidence: lowAudit risk: high	3 Engineering study
Property tax appeal Bayshore Medical Office (62,000 sq ft)	Permanent	Calculated	$91,539	$1,950	$89,589	Confidence: mediumAudit risk: low	2 File appeal
Inventory cost rules (interest 263af) Seabreeze Condominiums (64 presold units) ⇄ inventory cost rules and 460 work together	Timing	Applies	$145,856	$2,950	$142,906	Confidence: highAudit risk: low	4 CPA files
Home-sale income timing timing Seabreeze Condominiums (64 presold units)	Timing	Applies	$122,917	$0	$122,917	Confidence: mediumAudit risk: low	4 CPA elects
Loss limits: the excess business loss limit excess business loss and 80% loss carried forward Company-wide ⇄ the excess business loss limit	Timing	Applies	−$122,317	$0	−$122,317	Confidence: mediumAudit risk: low	4 CPA computes
Total, moderate			$1,974,303	$24,850	$1,949,453

1 line(s) not counted in the moderate case

R&D credit · Seabreeze Condominiums (64 presold units) · CPA review Builder reports genuine design/engineering experimentation not funded by a customer: screen for 41 credit (high risk; 174A and 280C(c) interplay).

Confidence and audit risk, in words

Cost seg study · Harbor Pointe Apartments (180 units)
Built from the job-cost ledger with a source for every dollar; 1 line(s) still need a classification decision.
Detailed engineering approach from actual costs, matching the IRS audit guide's preferred method. Keep the audit binder.
Energy-efficient home credit (180 homes) · Harbor Pointe Apartments (180 units)
Per-home credit amounts come straight from the statute table. Each home needs its HERS / ENERGY STAR certificate.
Low when every home has a dated certification and a closing statement. Missing certificates are the common failure.
Energy-efficient building deduction · Harbor Pointe Apartments (180 units)
Rate per square foot is from the statute table. The savings percentage needs a certified energy model (ASHRAE 90.1 reference building).
Medium: needs a qualified third-party certification, plus prevailing wage and apprenticeship records for the higher rate.
Cost seg (benchmark estimate) · Bayshore Medical Office (62,000 sq ft)
Benchmark percentages only: an estimate, not a study. An engineering study must replace it.
Do not file on a benchmark estimate. Examiners reject desktop or percentage studies (IRS audit guide ch. 4).
Property tax appeal · Bayshore Medical Office (62,000 sq ft)
Evidence is adequate; the missing items on the checklist would strengthen the appeal.
An appeal can only lose the argument, not add tax; some states let the board raise the value (check the state rules).
Inventory cost rules (interest 263af) · Seabreeze Condominiums (64 presold units)
Computed from the units on hand at the start and end of the year; the tax form change number 224.
Automatic method change: audit protection for prior years once the tax form is filed on time.
Home-sale income timing timing · Seabreeze Condominiums (64 presold units)
Uses estimated total contract costs; the percentage-of-completion look-back reallocates income when actual costs differ.
Completed-contract method is allowed for home construction contracts; keep contract dates and cost reports.

Audit risk is a plain-language note, never a guarantee.

Where strategies interact

Recapture at exit: the extra depreciation is taxed back on a sale (personal property at ordinary rates, unrecaptured building property at up to 25%) unless exchanged under 1031
energy-efficient home credit basis reduction: the credit lowers the home's basis (cost of sales for sold homes; building cost for rentals, S4)
energy-efficient building deduction reduces the building's building cost, so cost seg and later depreciation are lower
Look-back: the tax form change number 7 with a negative (favorable) one-time catch-up adjustment in 2026
inventory cost rules and 460 work together: costs capitalized to homes come out of income only as homes close (or as contracts complete)
the excess business loss limit: noncorporate business losses above the yearly threshold become an loss carried forward, usable at 80% of later taxable income
Mixed portfolio: inventory projects get 460/inventory cost rules/energy-efficient home credit treatment only; cost seg, bonus and 179 are limited to the rental, commercial and remodel projects.
Harbor Pointe Apartments (180 units): building cost reduced by the energy-efficient home credit before cost seg and bonus.
Harbor Pointe Apartments (180 units): energy-efficient building deduction reduces basis of the same HVAC/lighting/envelope components the cost seg study classifies; do not double count.
RPTOB election not made: keep bonus on QIP and 27.5/39-year the IRS depreciation schedule. Electing would bind every real property project; compare before electing.

Effort ladder

what each strategy takes to get

1
Estimate
Two minutes. Benchmarks and planning formulas.
- Nothing at this step.
2
Collect documents
Certificates, notices, closing statements.
- Energy-efficient home credit (180 homes)
  Pull HERS rater certificates and closing dates for each home, then file the tax form.
- Property tax appeal
  File by 2027-09-08 with the evidence checklist.
3
Specialist study
Engineering, energy model or R&D documentation.
- Energy-efficient building deduction
  Commission an energy model and certification (the tax form); keep payroll records for prevailing wage.
- Cost seg (benchmark estimate)
  Order a detailed cost seg study (site visit plus job-cost tie-out), typically 2 to 6 weeks.
4
CPA files
Your CPA puts it on the return.
- Cost seg study
  CPA enters the asset schedule on the tax form (and the tax form for a look-back).
- Inventory cost rules (interest 263af)
  CPA files the tax form (change number 224) with the 2026 return.
- Home-sale income timing timing
  CPA adopts or changes the contract method (the tax form if it is a change).

Deadlines and sunsets

passedenergy-efficient home credit sunset: homes acquired after this date earn no credit · Jun 30, 2026
Close or lease certified homes by this date; later homes get nothing
passedenergy-efficient building deduction sunset: construction must begin by this date · Jun 30, 2026
Document the construction start (physical work or 5% safe harbor)
67 daysNext lien date (FL) · Jan 1, 2027
Photograph and document construction status and condition as of this date (draw inspections, CO dates)
317 daysProperty tax appeal deadline (FL) · Sep 8, 2027
File the appeal with the evidence checklist
354 daysthe tax form (change number 224) for 2026 · Oct 15, 2027
Attach to the timely filed return (with extensions); send the duplicate copy to the IRS by the same date
354 daysthe tax form (change number 7) cost seg look-back for 2026 · Oct 15, 2027
Attach to the timely filed return (with extensions); duplicate copy to the IRS

What would change the number

Seabreeze condos: R&D project narratives not started
Bayshore Medical: tenant improvement allowance split not uploaded
conservative: 450000 of 2026 general business credit carried back to 2025 (39(a)(1)); the refund is claimed after 2026 (Form 1139/1045 or an amended 2025 return): CPA files
moderate: 450000 of 2026 general business credit carried back to 2025 (39(a)(1)); the refund is claimed after 2026 (Form 1139/1045 or an amended 2025 return): CPA files
aggressive: 502977 of 2026 general business credit carried back to 2025 (39(a)(1)); the refund is claimed after 2026 (Form 1139/1045 or an amended 2025 return): CPA files
R&D credit (Seabreeze Condominiums (64 presold units)): needs a CPA decision. Builder reports genuine design/engineering experimentation not funded by a customer: screen for 41 credit (high risk; 174A and 280C(c) interplay).

Add what's missing → · Tax rates →

Research tool for CPA review; not tax advice. Planning estimates at the builder's rates; a CPA confirms every item before filing. Rates: federal 21%, state 5.5%. Run gulfstream-2026-moderate · as of Oct 26, 2026 · 9 lines.

Faster depreciation (cost segregation): Harbor Pointe Apartments	$847,009
Energy-efficient home credit	$443,700
Faster depreciation (cost segregation): Bayshore Medical Office	$329,167
Inventory cost rules for homes you sell	$142,906
When home-sale income is taxed	$122,917
Energy-efficient building deduction	$96,482
Estimated value after our fee	$1,949,453