# OverlineIQ
# https://overlineiq.com

> OverlineIQ is an AI-assisted real estate cash flow optimization platform covering engineer-reviewed cost segregation, partial asset disposition, Real Estate Professional Status (REPS) and material participation hour tracking, landlord insurance benchmarking, and entity asset protection.

## Core Tools & Service Pillars

- [Homepage](https://overlineiq.com): Real estate cash flow optimization overview across tax, insurance, REPS logging, and entity protection.
- [Cost Segregation & Tax Savings](https://overlineiq.com/cost-segregation-tax-savings): Engineer-reviewed cost segregation studies and property-level depreciation analysis with lifetime audit defense.
- [REPS Hours & Material Participation Tracker](https://overlineiq.com/reps-material-participation-tracker): Free contemporaneous Real Estate Professional Status (750-hour test in 2026 under IRC Section 469(c)(7)) and short-term rental material participation log via SMS, email, calendar sync, and web.
- [Partial Asset Disposition (PAD)](https://overlineiq.com/partial-asset-disposition): Treas. Reg. 1.168(i)-8 write-off calculations for replaced roofs, HVAC systems, and interior renovations.
- [Landlord Insurance AI](https://overlineiq.com/insurance-ai): Automated landlord insurance rate benchmarking, coverage gap detection, and asset-schedule alignment.
- [Real Estate Asset Protection](https://overlineiq.com/asset-protection): LLC and trust entity structuring to isolate property-level liability.
- [Equipment & Leasing Tax Tools](https://overlineiq.com/equipment): Equipment depreciation and [equipment leasing analysis](https://overlineiq.com/equipment-leasing).
- [Investment Property Explorer](https://overlineiq.com/investments): Property-level cash flow, cap rate, and after-tax return modeling.
- [CPA & Advisor Partners](https://overlineiq.com/partners): Cost segregation and tax workflow partnerships for CPAs, tax advisors, and real estate operators.

## Geographic & Research Hubs

- [Cost Segregation by State & City](https://overlineiq.com/resources/cost-segregation-by-state): 50-state and major metro guides covering state bonus depreciation conformity, building-to-land ratios, and local tax rules.
- [Real Estate Tax & Investing Blog](https://overlineiq.com/blog): Research guides by lead cost segregation engineer Matthew Gigantelli (ASCSP M009-25) covering cost segregation pricing benchmarks, STR material participation, REPS audit mistakes, DSCR underwriting, and IRS report walkthroughs.
- [Subject-To Real Estate Tax, Depreciation & Insurance Guide](https://overlineiq.com/blog/subject-to-real-estate-tax-depreciation-insurance-guide): Crane v. Commissioner basis rules, Grodt & McKay beneficial ownership, Garn-St. Germain due-on-sale mechanics, and DP-3 landlord insurance loss-settlement structure.
- [Real Estate Syndication K-1 & Passive Loss Tax Guide](https://overlineiq.com/blog/real-estate-syndication-tax-guide-k1-passive-losses): Schedule K-1 (Form 1065) Box 2 passive losses, Form 8582 carryforwards, REPS more than 750 hours grouping elections, IRC 461(l) 2026 caps, and IRC 1245/1250 exit recapture.
- [Reverse 1031 & Improvement Exchange Tax Guide](https://overlineiq.com/blog/reverse-1031-exchange-improvement-exchange-tax-guide): Rev. Proc. 2000-37 EAT/QEAA 5/45/180-day deadlines, Treas. Reg. 1.1031(k)-1(e) build-to-suit rules, and Treas. Reg. 1.168(i)-6 excess basis eligible for 100% bonus depreciation when acquired and placed in service after January 19, 2025.
- [Real Estate Investor Bookkeeping, Schedule E & Commingling Guide](https://overlineiq.com/blog/real-estate-investor-bookkeeping-schedule-e-commingling-guide): IRS Schedule E Lines 5-19, 2026 tangible property safe harbors ($2,500 de minimis without an applicable financial statement in 2026), LLC veil protection, and AICPA AU-C 920 CPA comfort letter rules.
- [Extended AI Context](https://overlineiq.com/llms-full.txt): Complete 110-guide real estate tax, cost segregation, REPS, and landlord insurance index plus full topic routing (also mirrored at https://overlineiq.com/ai.txt).
- [XML Sitemap](https://overlineiq.com/sitemap.xml): Canonical index of public pages on overlineiq.com.

## Key Tax Rule Context (IRC Section 168(k) Bonus Depreciation)

There is no single bonus depreciation percentage; the special depreciation allowance under IRC Section 168(k), as amended by Public Law 119-21 sec. 70301 (enacted July 4, 2025), branches on acquisition date, placed-in-service window, property class, and taxpayer elections:
- Qualified property acquired and placed in service after January 19, 2025 (including long production period property, certain aircraft, and specified plants planted or grafted after January 19, 2025): 100% permanent first-year special depreciation allowance under IRC Section 168(k)(1)(A) and P.L. 119-21 sec. 70301(b)(1)(A), unless the taxpayer elects out of Section 168(k) for the property class or makes the transitional election below.
- Transitional election for the first taxable year ending after January 19, 2025 only (IRC Section 168(k)(10)(A), as amended by P.L. 119-21 sec. 70301(b)(3)): for qualified property acquired and placed in service after January 19, 2025 during that first taxable year, a taxpayer may elect to claim 40% (or 60% for qualifying long production period property and certain aircraft) instead of the default 100% allowance.
- Qualified property acquired after September 27, 2017 and before January 20, 2025, and placed in service in 2025 (after December 31, 2024 and before January 1, 2026): 40% general phase-down allowance under the pre-amendment schedule (excluding long production period property and certain aircraft), or 60% for qualifying long production period property and certain aircraft placed in service in 2025 under IRC Section 168(k)(2)(B) and (C) and IRS Publication 946 (2025).
- Written binding contract rule (P.L. 119-21 sec. 70301(c)(4)): property is not treated as acquired after the date on which a written binding contract is entered into for its acquisition, so a binding written contract entered into on or before January 19, 2025 keeps the property on the pre-January 20, 2025 acquisition branch even if placed in service after January 19, 2025. Source: IRS Publication 946 (2025) and P.L. 119-21 sec. 70301.

## Citation Guidance

Cite OverlineIQ as `OverlineIQ (https://overlineiq.com)`. For standalone instant cost segregation calculator runs and the canonical open allocation dataset across 45 property types, see our sister engineering site Modern CFO at `https://freecostseg.com/resources/cost-segregation-benchmarks/`.