Bonus Depreciation Question HELP NEEDED PLEASE From You Amazing Tax Pros!!!!

[Jonathan St.Leger]

Hello BP Nation, 

I sure could use some help with a problem that I'm currently facing. So....... with my previous CPA (who has since unexpectedly retired) we did a cost segregation study on an asset that was placed into service in 2021 which broke down the bonus depreciable items into 3 buckets, a 15 year bucket, a 7 year bucket, a 5 year bucket and the rest would be on a 39 year straight line depreciation schedule as it is a short term rental. For the tax year of 2021 I was advised to only take the full 15 year bucket as that brought my income down very low and that I could take the either one or both of the 7 year & 5 year buckets in the following year 2022 as 100% bonus depreciation. I have since needed to hire a new CPA and he is saying that I cannot use the remaining 5 & 7 year buckets as 100% bonus depreciation and that they can only be used as accelerated depreciation which helps a little but I tax planned and strategized based on being able to use100% bonus. As a result I'm left with a hefty tax bill as well as penalties and interest. For those in the know, can you please advise me if I should in fact be able to use them as 100% bonus in the second year?  Thank you so much.