Rental portfolios lose money to the same few things: hours that were never logged, a June deadline nobody diarised, an election made in the wrong year. The positions themselves are not secret — the work is knowing which one applies to this taxpayer, on this year's facts, and being able to show why. deciqAI does that part in code, and leaves the signature where it belongs.
── ── What it does
- Reads Schedule E, Form 4562 and Form 8582 into a confirmation queue — no auto-accept
- Tests §469(c)(7) hours per spouse, then material participation as a separate gate
- Tracks the §469(c)(7)(A) aggregation election and its binding effect on future years
- Computes multi-state PTE elections and carries each regime's effective years
- Diaries hard deadlines that void an election if missed, per state
- Recomputes estimated-tax safe harbours on each state's own instalment schedule
- Separates what a position saves from what an unfixed exposure is costing
- Refuses a dollar figure where the input is missing or the rate is unsettled
Where do the numbers come from?
From the filed return, through a confirmation queue. Figures are extracted from Schedule E, Form 4562 and Form 8582 with a page reference and a confidence score, then they wait — there is no high-confidence auto-accept path. Nothing reaches the engine until a human confirms it, and anything still unconfirmed is asked for rather than assumed.
What does it check on real estate professional status?
Both §469(c)(7)(B) tests — more than 750 hours in real property trades, and more than all other work — measured for one spouse, because the statute does not permit pooling hours between spouses. Passing those is not the conclusion: material participation must still be established for each rental activity under Reg. §1.469-5T, and the engine treats that as a separate gate. That distinction is the most common way these positions are lost on examination.
What happens when it cannot answer?
It says so and shows no dollar figure. Cost segregation is held at recommendation-only — it produces a reclassifiable basis range with the arithmetic stated, labelled as basis and not as a tax benefit, because the applicable bonus depreciation rate is unsettled. A strategy missing an input is never scored at all; a regime with a sunset carries the years it applies to, flagged where that window still needs professional confirmation.
How does a position become something you can send?
Nothing is signed around an open question — an unresolved item blocks approval. When the CPA does sign, they sign with a reason, the figure is frozen against later engine runs, and the decision is recorded against their name. If the underlying facts later change, the item is marked for re-review and pulled off the board rather than left standing.
FAQ
Has the tax logic been reviewed by a practising CPA?
Not yet, and the product says so where it matters. The strategy logic and every citation are queued for review by a licensed practitioner before any of it is relied on, and positions whose governing regime still needs confirming — state PTE elections in particular — carry that flag on screen. We would rather ship a visible caveat than a quiet assumption.
Will it tell me how much I'll save?
It computes a range with the arithmetic, the assumptions, and what would reverse it attached — and it labels what kind of number that is, because tax saved and an exposure you are carrying are not the same thing and should never be added together. Where it cannot stand behind a figure, it shows none.
Does it decide whether I qualify as a real estate professional?
No. It runs the statutory tests against what you confirm, shows which ones passed and under which subsection, and states plainly that hours alone do not make rental losses non-passive. Whether the facts support the position is a judgement your CPA makes and signs.
Is this tax advice?
No. It is a deterministic engine running statutory tests against figures you confirmed, with the authority cited for each. Every output is a draft for a licensed preparer to review, edit and sign — the software never files, signs, or decides.