Real estate acquired 1/1/71 or later - residential rental - new (CA treatment)

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IRS filing deadline update

The IRS MeF system is now processing returns, and the filing deadline has been extended to 11:59 PM on Wednesday, April 18, 2018. For the latest details, see UltraTax CS alerts and notices.

The following table provides information about how the CA treatment will be built for real estate acquired 1/1/71 or later - residential rental - new.

When the Tax method is CA treatment will be set up as
All MACRS and ACRS methods or 200% DB

Method: 200% DB


Straight Line

Method: Straight Line


125% DB

Method: 125% DB


150% DB

Method: 150% DB


Years Digits

Method: Years Digits



Method: Land

Life: Uses the life entered in the Life field for the Tax treatment.


Real property assets with a Tax life of 31.5 or 39 or greater than 40 are considered commercial and industrial assets. All other real property assets are considered residential rental assets.

After building the CA treatments, you should review and modify the CA treatment lives for the following assets.

Related topic

How determines the appropriate method and life

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