Study Fee vs. Usable Tax Benefit Worksheet

Use inputs your preparer has reviewed

This worksheet compares one modeled period. Enter additional depreciation compared with the no-study baseline, not total short-life basis. It does not calculate your study allocation, eligibility, bonus depreciation, future deductions, state tax or sale consequences.

Your entries stay in this page and are not sent to Stratum or saved automatically. Refreshing or closing clears them. Export or print before leaving. Use property labels and document references rather than sensitive identifiers.

What a positive result means

Incremental deduction × usable percentage × marginal rate gives an assumed early-period tax reduction. Subtract the study fee and your implementation input to see the arithmetic difference. It is not a lifetime return or permanent tax savings estimate. The model assumes the marginal rate applies to the entire usable amount and that costs are paid in the modeled period; it does not model deductions for those costs.

Study fee = the greater of $2,000 or square footage × $1, calculated separately for each property. At a zero usable percentage, this model produces no current tax reduction. The deduction might have later value, which this worksheet does not estimate.

Before ordering, request a multi-year comparison that includes later deductions, sale treatment, state differences and time value. See why an early positive result can be incomplete.