IRS Notice 2026-11: New Guidance on Bonus Depreciation
How the Latest IRS Clarification Affects Cost Segregation Studies
At Veritax Advisors, we're always on the lookout for updates that can help our clients optimize their tax strategies and improve cash flow. The recent release of IRS Notice 2026-11 on January 14, 2026, marks a significant shift in depreciation rules, courtesy of the One Big Beautiful Bill Act (OBBBA). This notice provides interim guidance on the now-permanent 100% additional first-year depreciation deduction under IRC Section 168(k), bringing back one of the best aspects of the 2017 TCJA.
