100% bonus depreciation restored — OBBBA, July 2025

Turn your real estate into $40K-$200K in first-year tax deductions.

Reviewed by Cost Seg Smart Editorial Team · Last reviewed: · Methodology

The 30-second answer: Cost Seg Smart delivers IRS-defensible cost segregation reports in under one hour starting at $495 — same engineering methodology and IRS Audit Techniques Guide framework as $5,000–$15,000 traditional firms. Studies typically reclassify 20–35% of property basis into 5/7/15-year MACRS classes, generating $40,000–$200,000+ in Year-1 tax savings on a $500K–$1M property under 100% bonus depreciation (OBBBA, 2025+).
Purchase price
$750,000
$200K$3M
Property type
Tax bracket
Standard depreciation
$7,156
Year 1 · 27.5-year straight-line
The default if you do nothing.
With cost segregation
$59,040
+$51,884 more·8.3× the deduction
Reclassified to shorter lives — $184,500
Calibrated from 1,247 comparable short-term rentals
5-year property60% · $110,700
7-year furnishings20% · $36,900
15-year land improvements20% · $36,900
Estimate from RSMeans cost data. Actual studies typically return at or above this number.
IRS ATG-aligned
Audit Techniques Guide methodology
Under 1 hour
CPA-ready PDF delivered
CPA-ready guarantee
Full refund if unusable
No site visit
Engineering-based, remote
How it works

Three steps.
One hour.

We don't visit your property because the IRS doesn't require it. Same engineering methodology used by Big-4 firms — delivered as a fixed-price product, not a consulting engagement.

01

Tell us about your property

Address, purchase price, sqft, year built, acquisition date. Two minutes at checkout.

02

Our engineering model runs

RSMeans cost data, 200+ component models calibrated to region, MACRS classification per Rev. Proc. 87-56.

03

CPA-ready PDF in your inbox

Component schedules, audit documentation, optional Form 3115 lookback. Ready for Form 4562.

Three ways to do this

Same IRS methodology.
Modern delivery.

Fraction of the cost. None of the consulting overhead.

This is us
Cost Seg Smart
$495 starting · one-time
Turnaround Under 1 hour
Site visit Not required
Methodology Engineering-based
CPA guarantee Yes — full refund
Form 3115 Included
DIY software
$499 /yr subscription
Turnaround Hours of your time
Site visit You enter everything
Methodology Rule-based
CPA guarantee None
Form 3115 Not included
Traditional firm
$5K to $15K · one-time
Turnaround 4–8 weeks
Site visit Required
Methodology Engineering-based
CPA guarantee No
Form 3115 Add-on
The deliverable

40+ pages your CPA can file from immediately.

Component-level depreciation schedules. MACRS classification. Audit documentation aligned to the IRS Cost Segregation Audit Techniques Guide. Form 3115 lookback included.

Real customers · real reports

See an STR owner and a CPA walk through a real report.

Two unscripted reviews — the first by an Airbnb investor who ordered a study, the second by a CPA reviewing the methodology page-by-page.

STR investor review
An Airbnb owner walks through their study and Year-1 deduction.
CPA review
A CPA reviews the methodology and what they look for in a defensible study.
Verified reviews
What customers say on Trustpilot and Google.
Pricing

Flat. No add-ons.

Residential
SFR · condos · under $300K
From $ 495
  • 40+ page report
  • Under 1 hr turnaround
  • CPA-ready guarantee
Start my $495 study →
Most popular
Short-term rental
Airbnb · VRBO · vacation rentals
From $ 795
  • Everything in Residential
  • Furnishings reclass
  • STR W-2 offset eligibility memo
Start my $795 study →
Commercial
Multifamily · retail · office
From $ 1,495
  • Everything in STR
  • QIP / 179D analysis
  • Form 3115 included
Start my $1,495 study →
Frequently asked

The honest answers.

How much will I actually save? +
Most short-term rental owners reclassify 25–35% of their property into accelerated depreciation. On a $500K property, that's typically $80K–$150K in Year-1 deductions, often $30K–$60K+ in tax savings depending on your bracket. Run the calculator above for an estimate on your specific property.
Is this actually allowed by the IRS? +
Yes. Cost segregation is an IRS-recognized method under Rev. Proc. 87-56 and is explicitly covered in the IRS Cost Segregation Audit Techniques Guide. We follow the same framework used by firms that charge $5K–$15K.
What if my CPA won't use it? +
Most CPAs accept cost segregation when it's clearly documented. We provide a CPA-ready 40+ page report with supporting detail. If your CPA has questions, we'll revise or clarify anything they need. If they still can't use it, we refund the study fee.
Is it worth it for my property? +
Cost segregation usually makes sense when property value is $300K+, you have taxable income to offset, and (for STRs) you can meet material participation. If those apply, the study typically pays for itself many times over. The calculator above will show you whether the math pencils on your property.
How long does it take? +
Most reports are delivered in under 1 hour. Traditional firms typically take 4–8 weeks because they require discovery calls and on-site engineering visits.
Why is this so much cheaper? +
Traditional firms rely on manual engineering studies, discovery calls, and long timelines. We use a standardized, data-driven approach aligned with IRS guidance — same RSMeans 2024 cost basis, same MACRS framework, different delivery model.
Can I do this on a property I already own? +
Yes. It's called a lookback study. Form 3115 lets you catch up missed depreciation from prior years without amending returns — usually a large one-time deduction in the year of the study.

Still unsure? Run your numbers — it takes 60 seconds.

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No signup required. Studies start at $495.

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