There is no accelerated depreciation for residential rental real estate. It's 27.5 years. See IRS Publication 946 at https://www.irs.gov/pub/irs-pdf/p946.pdf on page 27, "Required use of ADS".
Required use of ADS. You must use ADS for the follow-
• Nonresidential real property, residential real property,
and qualified improvement property held by an elect-
ing real property trade or business (as defined in sec-
tion 163(j)(7)(B) of the Internal Revenue Code). For
more information, see Revenue Procedure 2019-8 on
page 347 of Internal Revenue Bulletin 2019-3, availa-
ble at IRS.gov/irb/2019-03_IRB#RP-2019-08, as
modified by Revenue Procedure 2021-28 on page 5 of
Internal Revenue Bulletin 2021-27, available at
27.5 years is GDS, not ADS
Thanks. I mis-read something somewhere. Can't find exactly where now. But from what I see in IRB 2019-03, Rev Proc 2019-08, ADS for rental property is 30 years, and applies to a foreign rental property. Basically, 2019-08 changes the depreciation of foreign rental from 40 yrs to 30 yrs for foreign property placed in service after 2017.