100% Bonus Depreciation Is Back — Act Before Congress Changes Its Mind

The Modern
Cost Segregation
Study

Professional, IRS-defensible reports for your Short-Term Rental — delivered in under 1 hour, starting at $795.

$795 study → $52K+ avg. tax savings*
Avg. ROI: 30-60x on study cost*

*Based on completed studies using RSMeans 2024 cost data and IRS MACRS depreciation schedules (Rev. Proc. 87-56). Individual results vary by property value, type, and tax bracket.

How Much Are You Leaving on the Table?

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No signup required IRS-compliant methodology
Estimated Year-1 Tax Savings
Accelerated Deductions
ROI on Study
Study Cost
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<1 Hour
Report Delivery
50 States
Nationwide Coverage
Audit-Ready
Defense Package Included
Engineering-Based
IRS ATG-Aligned Methodology
Built on RSMeans engineering cost data
IRS MACRS-compliant methodology
200+ building component models
View a Sample Report
Money-Back Guarantee — If your CPA can't use our report, full refund
CPA-Ready Guarantee
If your CPA can't use our report, we'll revise it — unlimited revisions. If we still can't resolve it, you get a full refund. No questions asked.

Real Properties. Real Savings.

STR
$500K Airbnb
$51,200
Year-1 deductions
Rental
$750K SFR
$39,600
Year-1 deductions
Commercial
$2M Office
$172,000
Year-1 deductions
See 50+ examples →

See how it works in 30 seconds

Cost Seg Smart — 30 second explainer

Why Cost Seg Smart?

The same engineering-based analysis. A fraction of the cost and time.

Feature Traditional Firms Cost Seg Smart
Price $2,500 – $15,000+(ASCSP industry range) $795 – $6,995
Turnaround 4 – 8 weeks(typical industry turnaround) Under 1 hour
Engineering-Based Analysis
Audit Documentation Included
Detailed Component Breakdown Full Report
Commercial Properties Full Support

See the full comparison: DIY software vs. done-for-you vs. traditional firms →

How It Works

Modern technology and engineering expertise. Professional cost segregation studies delivered in under 1 hour, not weeks.

1

Tell Us About Your Property

5 minutes. No site visit required.

What we'll need

Address, purchase price, square footage, year built, and a few details about features. Photos and closing documents are optional but help us refine the analysis.

2

We Analyze Every Component

200+ building components classified by IRS asset life.

How the analysis works

Every building system — structural, mechanical, electrical, plumbing, fixtures, furnishings — is identified and classified to the correct MACRS recovery period using engineering-grade cost data calibrated to your region and property type.

3

Get Your CPA-Ready Report

35+ page professional PDF, delivered to your inbox.

Guaranteed accepted by your CPA — unlimited revisions, or your money back.

What's in the report

Full component breakdown, depreciation schedules, MACRS tables, NPV analysis, IRS audit documentation, and appendices. Hand it to your CPA and apply accelerated depreciation.

Will Your Report Hold Up in an IRS Audit?

Most cost segregation firms focus on maximizing deductions.
We focus on making those deductions defensible.

Audit Defense Package Included

Every report includes a complete audit defense package — not as an upsell, but as a core part of the product. Structured to align with the IRS Cost Segregation Audit Technique Guide (Publication 5653) and supported by U.S. Tax Court precedent (Hospital Corporation of America v. Commissioner, T.C. Memo 1997-482).

  • Structured responses aligned to IRS Audit Technique Guide
  • Complete methodology documentation and cost derivations
  • Land valuation support and reconciliation analysis
  • CPA-ready materials designed for direct use in an audit

Conservative by Design

Components are classified as accelerated property only where supported by established case law and IRS guidance. Where classification is uncertain, the component is retained as real property.

  • Fixed fee — not contingent on tax benefit
  • No incentive to inflate accelerated allocations
  • Engineering-based cost approach using RSMeans 2024
  • Component-level cost traceability for every dollar allocated

If a cost segregation study can't be defended, it's not worth doing. Audit defense is included in every report. No upsells.

What Results Do Real Investors Get?

From vacation rentals to commercial properties — see what accelerated depreciation looks like in practice.

Vacation rental property in Scottsdale
Vacation Rental

$750K STR — Scottsdale, AZ

4BR/3BA · Built 2018 · Fully furnished · Study: $795

Year-1 Accelerated Deductions
$188,000
$69,600
Tax Impact (37%)
70x ROI
On Study Cost

Reclassified building components + all FF&E (furniture, electronics, linens, kitchenware) into 5-year and 7-year recovery periods.

Get Your STR Study →
Single family rental property
Single Family Rental

$1.8M SFR — South Florida

4BR/3BA · Built 2020 · Paver driveway · Study: $1,295

Year-1 Accelerated Deductions
$244,800
$90,576
Tax Impact (37%)
70x ROI
On Study Cost

Reclassified flooring, cabinetry, plumbing fixtures, electrical, landscaping, paver driveway, and site improvements into 5-year and 15-year recovery periods.

Get Your SFR Study →

How Much Does a Cost Segregation Study Cost?

Engineering-based studies for residential, commercial, and multi-family properties. Exact price calculated based on your property type and purchase price.

Multi-Family
2–4 Units & 5+ Units
Starting at $995/study
2–4 units from $995 · 5+ units from $1,495 · Based on property value
  • Engineering-based cost segregation study
  • 5-year + 15-year + 39-year analysis
  • Multi-unit component breakdown
  • 100% bonus depreciation modeling
  • MACRS schedules + NPV analysis
  • CPA-ready PDF report
Commercial
Office, Retail, Industrial & More
Starting at $1,495/study
Most studies $1,495–$6,995 based on property value
  • Commercial component database
  • 39-year property analysis
  • 100% bonus depreciation modeling
  • Full depreciation + NPV analysis
  • Audit documentation package
  • CPA-ready PDF report
Property Value SFR / STR / Condo MF 2–4 Units MF 5+ Units Commercial
Under $1M $795 $995 $1,495
under $3M
$1,495
under $2M
$1M – $2M $1,195 $1,395 $2,495
$3M–$8M
$2,995
$2M–$5M
$2M+ $1,295 $1,495 $3,995
$8M–$20M
$4,995
$5M–$15M
$15M+ / $20M+ $5,995 $6,995

CPA-Ready Guarantee: If your CPA requests changes to the report format or documentation, we'll revise it. If we can't resolve those issues, we'll refund the study fee.

What's covered:

  • Reasonable revisions to formatting and documentation requested by a CPA within 30 days
  • Full refund if report format/documentation issues cannot be resolved

Conditions:

  • Must request revisions within 30 days of delivery
  • CPA must provide written reason for requested changes

Not covered:

  • New or changed property facts after delivery
  • CPA disagreement with taxpayer's tax position
  • Audit outcomes
  • Guarantee applies to the delivered report; new/changed facts require a new engagement

Own multiple properties?

Save up to 25% with bulk pricing (3-4: 15% off · 5-9: 20% off · 10+: 25% off), or schedule a call to discuss your portfolio.

View Bulk Pricing → Email Us →

All studies prepared using engineering-based methodology. See how we compare to DIY software and traditional firms →

What's Inside Your 35-Page Report?

Every study includes a comprehensive, CPA-ready documentation package with full engineering analysis, IRS compliance support, and audit-ready appendices.

See inside a real Cost Seg Smart report
Watch a real 35-page report walkthrough

Core Report

1 Executive Summary — total reclassified amount, tax impact, key findings
2 Property Summary — location, characteristics, construction details
3 Cost Allocation Summary — 5-yr, 15-yr, and 27.5/39-yr breakdowns
4 Detailed Component Breakdown — every asset identified and classified
5 Engineering Rationale — methodology for each asset category
6 MACRS Depreciation Schedules — year-by-year deduction tables
7 Net Present Value Analysis — time value of accelerated deductions
8 Fixed Asset Ledger Schedule — ready for your CPA's depreciation software

Audit-Ready Appendices

A Cost Derivation Summary — how each cost was calculated
B IRS ATG Quality Elements — all 13 principal elements addressed
C Revenue Procedure 87-56 — asset class life authority
D Case Law & IRS Rulings — legal precedent supporting classifications
E Audit Documentation — supporting schedules and worksheets
F Exhibits & Documentation — property photos and records
G Disclaimers & Limitations — scope and professional standards
35+
pages of engineering-based analysis

Engineering-Grade Analysis. Modern Delivery.

Every study uses calibrated cost data, regional indices, and property-specific inputs — not one-size-fits-all spreadsheets. The same rigor as traditional firms, delivered in a fraction of the time.

  • Component-level analysis — every building system classified to the correct IRS asset life
  • IRS ATG compliance — aligned with the Cost Segregation Audit Techniques Guide
  • Full documentation — if your CPA has questions, we provide supporting detail
  • CPA-ready in under 1 hour — same rigor as traditional firms, delivered same day
Contractor performing property renovation work used to identify depreciable building components in a cost segregation study

We recommend all clients coordinate with their CPA prior to filing. Reports are not tax advice.

Ready to See Your Savings?

Use our free calculator to estimate your Year 1 tax savings in 30 seconds.

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What Investors Are Saying

From vacation rentals to commercial portfolios — our reports deliver.

STR Owner Shares His Cost Segregation Experience
STR Owner Review
CPA Reviews Cost Seg Smart Reports
CPA Testimonial

When Does Cost Segregation Not Make Sense?

Cost segregation works best for investment properties purchased for $200K+ where the owner has meaningful tax liability. It's not for primary residences, very low-value properties, or investors with no taxable income to offset.

Not sure if you qualify? Run the calculator — it's free and takes 10 seconds.

Free Guide

12 Tax Deductions Most Property Owners Miss

Ranked by impact. Includes the 3 biggest deductions that drive 80% of savings, a real property example, and why most CPAs don't flag this.

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Latest Insights

Tax strategies, depreciation data, and market analysis for rental property investors.

Tax Policy

100% Bonus Depreciation Is Permanent: What Investors Need to Know

The One Big Beautiful Bill Act restored full bonus depreciation for 2025 and beyond. Here's what it means for your next tax filing.

Benchmarks

Cost Segregation Percentages: What to Expect by Property Type

Typical reclassification rates, Year 1 deduction ranges, and how property age and quality affect results.

Pricing

How Much Does a Cost Segregation Study Cost?

Traditional firms charge $5,000-$15,000. Here's why that model is broken and what a study should actually cost.

Lookback Studies

Lookback Studies: Claim Years of Missed Depreciation

Already own your property? File Form 3115 to catch up on all missed accelerated depreciation in a single tax year.

STR Tax Strategy

Cost Segregation for Airbnb Properties: A Complete Guide

How STR investors use cost segregation and material participation to offset W-2 income with accelerated depreciation.

CPA Resources

What Your CPA Needs to Know About Cost Segregation

How to forward your study, which forms to file, and what your CPA should review before applying the deductions.

View All Insights →

Frequently Asked Questions

A cost segregation study is an engineering-based analysis that breaks down the components of your property into different IRS asset categories under the Modified Accelerated Cost Recovery System (MACRS). Instead of depreciating your entire building over 27.5 years (residential) or 39 years (commercial), certain components are reclassified into 5-year, 7-year, or 15-year property. Examples of reclassified items include appliances, cabinetry, decorative lighting, flooring, fencing, landscaping, and parking lot paving. With 100% bonus depreciation permanently restored under the One Big Beautiful Bill Act for 2025 and beyond, you can deduct these reclassified amounts entirely in Year 1 on IRS Form 4562. For a typical $500,000 rental property, this can mean $20,000 to $50,000 in accelerated first-year deductions — reported on Schedule E or your K-1 — that would otherwise be spread over decades.
You need five core pieces of information to order a cost segregation study: property address, purchase price, acquisition date, total square footage, and year built. Our smart intake form walks you through each field and takes about 5 minutes to complete. No on-site inspection or site visit is required — our engineering-based methodology uses county assessor records, satellite imagery, and calibrated cost databases to identify and classify building components. You can optionally upload property photos, your HUD-1 or ALTA closing statement, and county tax assessment to improve accuracy, particularly for land value allocation and interior finish levels. These documents help us refine the split between land and depreciable improvements, which directly affects the size of your accelerated depreciation deductions reported on IRS Form 4562. Residential orders typically start at $795.
Yes. Every study we produce follows the IRS Cost Segregation Audit Techniques Guide (ATG), which outlines 13 principal elements the IRS expects in a compliant study. These elements include an engineering-based cost estimation approach, use of recognized construction cost databases like RSMeans, proper MACRS classification of each component, and full reconciliation of allocated costs to the property's depreciable basis. Our reports include detailed component-level depreciation schedules, a methodology section explaining data sources and observation procedures, and a complete cost allocation summary organized by IRS asset class. We recommend having your CPA review the report before filing, and the study is structured so your CPA can directly apply the depreciation schedules to IRS Form 4562. Every report also includes audit support documentation and cost source references in case the IRS requests additional detail.
Reports are prepared after you submit your property details and complete payment through our secure checkout. Most residential studies — including single-family rentals, short-term rentals, condos, and small multifamily properties — are delivered to your email inbox in under 1 hour. Larger or more complex commercial properties (office buildings, retail, industrial, mixed-use) may take up to 24 hours as they involve additional component analysis and cost allocation. Every completed study is a 30+ page PDF that includes component-level depreciation schedules organized by MACRS asset class, an executive summary with Year 1 tax impact estimates, and full methodology documentation. Traditional cost segregation firms typically take 4 to 8 weeks and charge $5,000 to $15,000, so our delivery speed and pricing — starting at $795 — are among the most significant differences in the process.
FF&E stands for Furniture, Fixtures & Equipment — tangible personal property that is not permanently attached to the building structure. For short-term rental investors, this category includes beds, couches, dining tables, TVs, rugs, wall art, coffee machines, patio furniture, linens, kitchen equipment, and small appliances. Under IRS MACRS rules, most FF&E items are classified as 5-year property (some specialized items fall into the 7-year class), and with 100% bonus depreciation now permanent for 2025 and beyond, the entire cost can be deducted in Year 1 on Form 4562. STR investors commonly spend $20,000 to $80,000 furnishing a property, and without a cost segregation study those costs are often lumped into the 27.5-year building depreciation schedule. Our FF&E analysis identifies and separates each qualifying item so you capture the full accelerated deduction in your first tax year of ownership.
Whether STR losses can offset your W-2 income depends on whether you meet the IRS material participation test. For short-term rentals where the average guest stay is 7 days or fewer, the activity is not automatically classified as passive rental income. If you materially participate — generally by spending more than 100 hours on the rental activity and more time than anyone else, or by meeting the 750-hour test — losses from the STR can offset your W-2 wages, self-employment income, and other active income. This is governed by IRC Section 469 and is one of the most significant tax planning strategies available to STR investors. A cost segregation study amplifies this benefit by front-loading depreciation deductions into Year 1, potentially creating a paper loss even on a cash-flow-positive property. We recommend discussing material participation documentation with your CPA, and our reports include the MACRS depreciation schedules your CPA needs to apply these deductions on your return.
Absolutely. You can perform a lookback cost segregation study on any property you currently own, regardless of when you purchased it — whether that was 2 years ago or 20 years ago. The IRS allows you to catch up on all missed accelerated depreciation deductions by filing Form 3115 (Application for Change in Accounting Method) with your next tax return. The cumulative catch-up amount, called a Section 481(a) adjustment, is claimed in a single tax year, which can produce a substantial one-time deduction. You do not need to amend any prior-year returns, and there is no deadline or statute of limitations on when you can request this change. Your CPA files Form 3115 alongside your regular Form 1040 or 1120S, and the adjustment flows through to your Schedule E or K-1. Our study provides the depreciation schedules needed to calculate the exact catch-up amount.
The typical return on investment for a cost segregation study ranges from 30x to 70x the study fee, depending on property type, value, and your tax bracket. For example, a $750,000 short-term rental property might yield $188,000 or more in accelerated depreciation through reclassification of components into 5-year, 7-year, and 15-year MACRS categories. At a 37% federal tax rate, that produces an estimated $69,000 or more in first-year tax savings. Against a study fee of $795, that represents an ROI of over 87x. Even for a more modest $400,000 single-family rental, accelerated deductions of $30,000 to $50,000 are common, producing $8,000 to $18,000 in Year 1 tax impact depending on your bracket. The study fee itself is also tax-deductible as a business expense. Exact pricing is based on your specific property type and purchase price.
No — Cost Seg Smart is not a DIY tool or software platform. We deliver a finished, CPA-ready cost segregation study as a professional 35+ page PDF report. There is no software to learn, no component data to research, and no IRS classifications to figure out on your own. You provide your property details at checkout — address, purchase price, square footage, year built, and acquisition date — and we handle the entire analysis. That includes engineering-based cost estimation using RSMeans construction data, MACRS asset class assignment for every building component, reconciliation of costs to your depreciable basis, and complete depreciation schedules organized by 5-year, 7-year, 15-year, and 27.5-year or 39-year categories. The finished report is emailed directly to your inbox and is structured for your CPA to apply immediately to IRS Form 4562. Some companies sell self-service tools that require you to input and classify your own property data, but we do all of that for you.

100% Bonus Depreciation Is Back.
Don't Wait for Congress to Change Its Mind.

Unlock accelerated depreciation for your property — backed by data, delivered in under 1 hour. Studies start at $795.

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Questions? Call or text (909) 451-8098

Pick your property type and we'll send you a full 30+ page sample study — the same report your CPA will use.