01 · Your Situation
Selling appreciated real estate
Resources
The Investor's Guide to Tax-Advantaged Real Estate
Most investors know real estate has tax advantages. Fewer understand how depreciation, gain deferral, loss utilization, and holding-period strategy work together. These guides explain the rules, the mechanics, the math, and when each strategy is most useful.
New here? Start with the pillar guide, then move to 1031 exchanges, cost segregation, REPS, or opportunity zones based on your situation.
Start Here
Where to Begin
02 · Your Situation
High-income W-2 earner
03 · Your Situation
Sitting on a large capital gain
04 · Your Situation
Looking for a passive 1031 exit
Core Guides
Start Here: The Core Strategies
Everything in tax-advantaged real estate investing flows from a small set of core concepts: depreciation, accelerated depreciation, gain deferral, loss utilization, and holding-period strategy. Start with these guides to understand the full system before moving to the deeper comparisons and deal-specific pages.
Pillar Guide12 min read
Real Estate Tax Benefits: Depreciation, Bonus Depreciation, Cost Segregation & 1031s
The complete overview of real estate tax benefits — depreciation, cost segregation, bonus depreciation, passive loss rules, REPS, and the QBI deduction. Start here if you want the full picture.
- Depreciation (27.5 / 39 yr)
- Cost Segregation
- Bonus Depreciation
- Passive Losses
- QBI Deduction
Read Guide →
Core Guide14 min read
1031 Exchange Explained: Rules, Timelines & Strategies (2026)
Defer capital gains indefinitely using a 1031 exchange. Covers the 45-day / 180-day rules, "swap till you drop," Delaware Statutory Trusts, and the step-up in basis at death.
- Capital Gains Deferral
- 45-Day / 180-Day Rules
- Swap Till You Drop
- DSTs
- Step-Up in Basis
Read Guide →
Core Guide10 min read
Opportunity Zone Tax Benefits: 2026 Deadline, 10-Year Rule, and QOF Basics
How opportunity zones eliminate capital gains after a 10-year hold. Covers QOF basics, the 2026 deadline, the 10-year rule, and how OZs compare to 1031 exchanges.
- Gains Deferral
- 10-Year Rule
- 2026 Deadline
- OZ vs 1031
- QOF Basics
Read Guide →
Core Guide9 min read
Cost Segregation Studies: Real Examples & Numbers
Reclassify building components into shorter depreciation schedules and create large paper losses in year one. Includes real dollar examples for properties at different price points.
- 5 / 7 / 15-Year Assets
- Year-One Tax Savings
- Engineering Studies
- When It Makes Sense
Read Guide →
MHC Guides
Mobile Home Park Investing
One of America's most structurally advantaged real estate asset classes — supply-constrained, low-turnover, and meaningfully tax-advantaged. Start with the pillar guide and dive deeper from there.
MHC Guide13 min read
Mobile Home Park Investing: The Complete Guide
The core guide to MHC investing: economics, operations, tax advantages, return profile, and how to evaluate a deal.
Read Guide →MHC Guide10 min read
MHC Returns Explained
See how NOI growth, leverage, cap-rate movement, and tax benefits combine to drive MHC returns, with worked examples.
Read Guide →MHC Guide9 min read
Risks of Mobile Home Park Investing
Infrastructure liabilities, regulatory risk, rent control, operator risk, and how experienced sponsors mitigate them.
Read Guide →Comparison9 min read
MHC Investing vs. Multifamily
Side-by-side comparison of operating expense ratios, turnover, supply, tax, and return profiles.
Read Guide →MHC Guide8 min read
Why Mobile Home Parks Are Supply Constrained
Zoning, municipal opposition, and economics make new MHC development nearly impossible — and what that means for existing owners.
Read Guide →Calculators
Run the Numbers on Your Deal
Use these calculators to estimate tax impact before reading the deeper guides — or to sanity-check a deal you're evaluating.
1031 Exchange Tax Savings Calculator
Estimate your capital gains tax bill and the compounding advantage of a 1031 exchange.
Use Calculator →Cost Segregation Calculator
Estimate year-one depreciation, tax savings, and study ROI by asset class.
Use Calculator →Bonus Depreciation Calculator
Calculate year-one deduction and tax savings on short-life property at 100% bonus depreciation.
Use Calculator →Opportunity Zone Calculator
Compare paying capital gains tax now vs. investing in a QOF for 10+ years.
Use Calculator →
Further Reading
Deep Dives & Comparisons
Comparison10 min read
1031 Exchange vs. Opportunity Zone: Which Strategy Wins?
Side-by-side comparison of both strategies — eligible gains, deferral mechanics, exit taxes, and exactly when to use each.
Compare Strategies →Core Guide11 min read
Delaware Statutory Trust (DST) Investing: Complete Guide
How DSTs work as 1031 exchange replacements — passive income, institutional assets, the seven deadly sins, and how to evaluate one.
Read Guide →Core Guide9 min read
What Is a Qualified Opportunity Fund? How to Invest
How QOFs work, the 90% asset test, self-certifying vs. managed funds, and what to analyze before committing capital.
Read Guide →MHC Guide15 min read
Bonus Depreciation in Manufactured Housing Communities
MHCs have one of the most favorable bonus depreciation profiles in real estate. Infrastructure-heavy composition, 100% permanent bonus depreciation, and real dollar examples.
Read Guide →Core Guide6 min read
Bonus Depreciation: How to Deduct 100% in Year One
Now permanently at 100% under current law — the mechanics, what qualifies, and when to use it strategically.
Read Guide →Core Guide7 min read
Passive Loss Rules for Real Estate Investors: When Rental Losses Can Offset Ordinary Income
The three income buckets, the $25,000 active participation allowance, and how real estate professional status (REPS) unlocks unlimited deductions against W-2 and business income.
Read Guide →Core Guide8 min read
Real Estate Professional Status (REPS): Complete Guide
The IRS test that turns paper losses into real deductions against ordinary income — legally.
Read Guide →Core Guide10 min read
Step-Up in Basis for Real Estate Investors: The Complete Guide
How IRC §1014 resets tax basis at death — erasing accumulated capital gains and depreciation recapture. Covers the community property double step-up, carryover basis on lifetime gifts, and "swap till you drop."
Read Guide →Comparison9 min read
1031 Exchange vs. Step-Up in Basis: Defer, Eliminate, or Both?
Side-by-side: one defers gains during life, the other eliminates them at death. Why they work better together, when to use each, and the edge cases that break the strategy.
Compare Strategies →Core Guide11 min read
QBI Deduction for Real Estate Investors: Section 199A Complete Guide
The 20% pass-through deduction — now permanent under OBBBA. The 250-hour safe harbor, 2026 thresholds, W-2 / UBIA limitations, triple-net exclusions, and how QBI stacks with depreciation and REPS.
Read Guide →Popular Topics
Find Guides by Problem
Most investors arrive with a specific tax problem to solve. Jump straight to the guides that apply:
Reduce Ordinary Income
Defer or Eliminate Gains
Accelerate Deductions
Put It to Work
Learn the Strategy First. Then See How We Apply It in Real Deals.
Education is step one. Implementation is step two.
These strategies matter most when they are applied thoughtfully in real deals. See how Dayan Capital approaches tax-aware investing for accredited investors.