Accelerating Depreciation on a New Unit?

[Alan Majors]

I need to infill a few units and I'd like Uncle Sam to help.  Anybody know of a successful strategy to accelerate depreciation on a unit or two?  I'm currently a sole proprietor, not a C-corp.

[Natalie Kolodij]

Trailers that occupied as a residential dwelling are considered permanent property by the IRS and are 27.5

And land improvements or infrastructure driveways, landscape ect are shorter life and can potentially qualify for bonus depreciation. 

IRS Pub 527

Residential rental property. This class includes any real property that is a rental building or structure (including a mobile home) for which 80% or more of the gross rental income for the tax year is from dwelling units. It doesn’t include a unit in a hotel, motel, inn, or other establishment where more than half of the units are used on a transient basis. If you live in any part of the building or structure, the gross rental income includes the fair rental value of the part you live in.