Help me explain tax benefits to seller in seller finance deal

[Kim Handelman]

Hi all, I am trying to put together a deal and the seller isn't happy with the numbers my calculations support. I am hoping to offer him seller financing where he holds the note for 3 years at 6% which will net him closer to the number he's looking for. I also have heard there are tax benefits that can save him a ton if the sale is amortized over 3 years. How does this work can anyone explain?

[Steve Vaughan]

Thanks @Brandon Hall!  Didn't know the depreciation recapture happened all at once regardless.  You've allowed me to reach my 'learn something new everyday' goal already this morning!