Already own your property? A lookback cost segregation study with Form 3115 lets you catch up on all the accelerated depreciation you've been missing — without amending prior returns.
Calculate Your Catch-Up →Recover missed depreciation from every year you've owned your property.
When you purchase a property and don't perform a cost segregation study at that time, you miss out on accelerated depreciation every single year. A lookback study retroactively identifies the components that should have been depreciated on shorter schedules.
By filing IRS Form 3115 (Application for Change in Accounting Method), you can claim all the cumulative missed depreciation as a single catch-up deduction in the current tax year. No amended returns. No multi-year filings. One form, one deduction.
If any of these apply, you're likely leaving money on the table.
You purchased your property and never had a cost segregation study performed.
The longer you've owned the property, the larger the catch-up deduction.
Single-family rentals, STRs, duplexes, condos, and multifamily buildings.
Office, retail, industrial, restaurant, medical office, and mixed-use buildings.
Form 3115 is filed with your current-year return — no amendments needed.
The property must still be actively used and not yet sold or disposed of.
This investor never performed a cost segregation study at purchase. By doing a lookback study and filing Form 3115, they claimed over $42,000 in cumulative missed accelerated depreciation — all in a single tax year.
Lookback studies are priced the same as standard cost segregation studies. We perform the full analysis and calculate your catch-up amount. Your CPA handles the Form 3115 filing.
File a lookback study and claim years of missed accelerated depreciation — all in a single tax year. Studies start at $895.