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Savings

S corporation · UT · tax year 2026 · Lehi, UT · contact Jared Holm, CFO

Conservative Moderate Aggressive

Estimated value after our fee

$191,554

Range $145,077 (conservative) to $192,578 (aggressive). Discounted at 7%; fees $6,280.

Overall confidence: low 5 line(s) rest on estimates or open facts; see below.

Cash saved 2026: $315k
Our fees, already subtracted: $6,280
How we got it: Inventory cost rules for homes you sell $117,379
Energy-efficient home credit $27,510
Faster depreciation (cost segregation) $19,919
Property tax appeal $189
Small-business exemption from inventory cost rules (no study needed): Foothill rentals $11,785
Small-business exemption from inventory cost rules (no study needed): Sage Flats lots $8,472
Estimated value after our fee $191,554

2026 tax as filed now

$610,500

With the plan

$295,740

Difference

+$314,760

Business income $1,650,000 (intake) at the federal rate; state and credits are in the difference. Owner-level items are for your CPA.

Where the value comes from

By project By strategy By year

Faster depreciation (cost segregation)
Energy-efficient home credit
Inventory cost rules for homes you sell
Property tax appeal
Other ideas (rough estimate)

Table view

Year	Cash tax saved	By strategy
2026	$314,760	Faster depreciation (cost segregation) $8,888 · Energy-efficient home credit $28,350 · Inventory cost rules for homes you sell $120,329 · Other ideas (rough estimate) $157,193
2027	−$125,450	Faster depreciation (cost segregation) $4,233 · Property tax appeal $624 · Other ideas (rough estimate) −$130,307
2028	$3,426	Faster depreciation (cost segregation) $4,233 · Other ideas (rough estimate) −$807
2029	$3,426	Faster depreciation (cost segregation) $4,233 · Other ideas (rough estimate) −$807
2030	$3,426	Faster depreciation (cost segregation) $4,233 · Other ideas (rough estimate) −$807
2031	$3,426	Faster depreciation (cost segregation) $4,233 · Other ideas (rough estimate) −$807
2032	$3,426	Faster depreciation (cost segregation) $4,233 · Other ideas (rough estimate) −$807
2033	$3,426	Faster depreciation (cost segregation) $4,233 · Other ideas (rough estimate) −$807
2034	$3,426	Faster depreciation (cost segregation) $4,233 · Other ideas (rough estimate) −$807
2035	$3,178	Faster depreciation (cost segregation) $3,985 · Other ideas (rough estimate) −$807
2036+	−$60,856	Faster depreciation (cost segregation) −$46,735 · Other ideas (rough estimate) −$14,121

Cash, not discounted. Timing strategies go negative in later years when the deduction reverses; that is expected.

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
Energy-efficient home credit (24 homes) Juniper Hollow (24 for-sale homes) ⇄ energy-efficient home credit basis reduction	Credit	Applies	$28,350	$840	$27,510	Confidence: highAudit risk: low	2 Collect certificates
Inventory cost rules (small business exemption) Juniper Hollow (24 for-sale homes) ⇄ inventory cost rules and 460 work together	Timing	Applies	$120,329	$2,950	$117,379	Confidence: highAudit risk: low	4 CPA files
Property tax appeal Juniper Hollow (24 for-sale homes)	Permanent	Calculated	$584	$395	$189	Confidence: mediumAudit risk: low	2 File appeal
Cost seg study Foothill rentals (4 unsold specs kept as rentals) ⇄ REPS gate⇄ Recapture at exit	Timing	Applies	$22,014	$2,095	$19,919	Confidence: mediumAudit risk: low	4 CPA files
Small business exemption (screening): Foothill rentals Foothill rentals (4 unsold specs kept as rentals)	Timing screening	Applies	$11,785	$0	$11,785	Confidence: lowAudit risk: medium	1 Estimate
Small business exemption (screening): Sage Flats lots Sage Flats lots (40 lots)	Timing screening	Applies	$8,472	$0	$8,472	Confidence: lowAudit risk: medium	1 Estimate
Energy-efficient home credit (screening) Foothill rentals (4 unsold specs kept as rentals)	Credit screening	Applies	$6,300	$0	$6,300	Confidence: lowAudit risk: medium	1 Estimate
Total, moderate			$197,834	$6,280	$191,554

Confidence and audit risk, in words

Energy-efficient home credit (24 homes) · Juniper Hollow (24 for-sale homes)
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.
Inventory cost rules (small business exemption) · Juniper Hollow (24 for-sale homes)
Computed from the units on hand at the start and end of the year; the tax form change number 234.
Automatic method change: audit protection for prior years once the tax form is filed on time.
Property tax appeal · Juniper Hollow (24 for-sale homes)
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).
Cost seg study · Foothill rentals (4 unsold specs kept as rentals)
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.
Small business exemption (screening): Foothill rentals · Foothill rentals (4 unsold specs kept as rentals)
Screening estimate from a planning formula; no study inputs yet.
Not filed from this number: the study sets the real figure.
Small business exemption (screening): Sage Flats lots · Sage Flats lots (40 lots)
Screening estimate from a planning formula; no study inputs yet.
Not filed from this number: the study sets the real figure.
Energy-efficient home credit (screening) · Foothill rentals (4 unsold specs kept as rentals)
Screening estimate from a planning formula; no study inputs yet.
Not filed from this number: the study sets the real figure.

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

Where strategies interact

energy-efficient home credit basis reduction: the credit lowers the home's basis (cost of sales for sold homes; building cost for rentals, S4)
inventory cost rules and 460 work together: costs capitalized to homes come out of income only as homes close (or as contracts complete)
REPS gate: without real estate professional status the extra depreciation is passive and suspended until there is passive income or a sale (the passive loss rules)
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
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.
Foothill rentals (4 unsold specs kept as rentals): building cost reduced by the energy-efficient home credit before cost seg and bonus.
Owners are not real estate professionals with material participation: rental cost seg/bonus losses are passive. Passive income (figure below) absorbs part; the rest is suspended until disposition. Cost seg on rentals is lower priority.

Effort ladder

what each strategy takes to get

1
Estimate
Two minutes. Benchmarks and planning formulas.
- Small business exemption (screening): Foothill rentals
  Answer the intake questions for this strategy to run the calculator.
- Small business exemption (screening): Sage Flats lots
  Answer the intake questions for this strategy to run the calculator.
- Energy-efficient home credit (screening)
  Answer the intake questions for this strategy to run the calculator.
2
Collect documents
Certificates, notices, closing statements.
- Energy-efficient home credit (24 homes)
  Pull HERS rater certificates and closing dates for each home, then file the tax form.
- Property tax appeal
  File by 2027-09-15 with the evidence checklist.
3
Specialist study
Engineering, energy model or R&D documentation.
- Nothing at this step.
4
CPA files
Your CPA puts it on the return.
- Inventory cost rules (small business exemption)
  CPA files the tax form (change number 234) with the 2026 return.
- Cost seg study
  CPA enters the asset schedule on the tax form (and the tax form for a look-back).

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
67 daysNext lien date (UT) · Jan 1, 2027
Photograph and document construction status and condition as of this date (draw inspections, CO dates)
324 daysthe tax form (change number 234) for 2026 · Sep 15, 2027
Attach to the timely filed return (with extensions); send the duplicate copy to the IRS by the same date
324 daysProperty tax appeal deadline (UT) · Sep 15, 2027
File the appeal with the evidence checklist

What would change the number

Sage Flats lots: lot takedown schedule and development budget not uploaded
Juniper Hollow: 6 closing statements still missing (Aug-Sept closings)
Sage Flats lots (40 lots): no study inputs yet, so only screening estimates are shown
38(c) tentative minimum tax: for 2026, 2027, 2028, 2029, 2030, 2031, 2032, 2033, 2034, 2035, 2036, 2037, 2038, 2039, 2040, 2041, 2042, 2043, 2044, 2045, 2046, 2047, 2048, 2049, 2050, 2051, 2052, 2053 the credit limit takes TMT = 0 (an upper bound on credits used) because owner AMT inputs (net capital gain and qualified dividends; optional ISO bargain element, private activity bond interest, 56(a)(3) contract and other adjustments) is missing or not coded, and energy-efficient home credit is not a specified credit (38(c)(4)(B)), so AMT could cut the credit used each year: CPA review on Form 6251 / 3800 at the owner level

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 37%, state 4.6%. Run wasatch-ridge-2026-moderate · as of Oct 26, 2026 · 7 lines.