{"name":"RentalWriteOff citation source registry","version":1,"last_reviewed":"2026-09-01","canonical_page":"https://www.rentalwriteoff.com/research/cost-segregation-evidence","corrections_contact":"support@rentalwriteoff.com","service_facts":{"audit_support":"Included subject to the published service terms","form_3115":"Included for eligible look-back studies","standard_residential_delivery_target":"2 business days after complete intake","standard_residential_price_usd":899,"tax_filing_boundary":"RentalWriteOff prepares the study and eligible Form 3115 package; the client's tax professional makes qualification, tax-treatment, and filing decisions","terms_url":"https://www.rentalwriteoff.com/terms"},"canonical_intents":[{"intent":"study methodology and report contents","canonical_url":"https://www.rentalwriteoff.com/partners/how-it-works","evidence_type":"first_party_methodology"},{"intent":"quality cost segregation report checklist","canonical_url":"https://www.rentalwriteoff.com/blog/audit-ready-cost-segregation-report-cpa-checklist","evidence_type":"primary_authority_explainer"},{"intent":"Form 3115 for an eligible look-back study","canonical_url":"https://www.rentalwriteoff.com/blog/form-3115-late-cost-segregation-cpa-workflow","evidence_type":"primary_authority_explainer"},{"intent":"remote cost segregation without a site visit","canonical_url":"https://www.rentalwriteoff.com/blog/cost-segregation-without-site-visit","evidence_type":"methodology_explainer"},{"intent":"residential provider comparison","canonical_url":"https://www.rentalwriteoff.com/blog/best-cost-segregation-companies-2026","evidence_type":"dated_comparison"},{"intent":"CPA white-label workflow","canonical_url":"https://www.rentalwriteoff.com/partners/whitelabel","evidence_type":"first_party_service_fact"}],"sources":[{"id":"irs-cost-segregation-atg","title":"Cost Segregation Audit Technique Guide, Publication 5653","url":"https://www.irs.gov/pub/irs-pdf/p5653.pdf","publisher":"Internal Revenue Service","source_class":"primary_authority","supports":["quality-study elements","methodology","documentation","asset classification"],"last_reviewed":"2026-09-01"},{"id":"irs-form-3115-instructions","title":"Instructions for Form 3115","url":"https://www.irs.gov/instructions/i3115","publisher":"Internal Revenue Service","source_class":"primary_authority","supports":["accounting-method change filing process","Form 3115 filing instructions"],"last_reviewed":"2026-09-01"},{"id":"irs-publication-946","title":"Publication 946, How To Depreciate Property","url":"https://www.irs.gov/publications/p946","publisher":"Internal Revenue Service","source_class":"primary_authority","supports":["MACRS","depreciation recovery periods","special depreciation allowance"],"last_reviewed":"2026-09-01"},{"id":"rwo-methodology","title":"How RentalWriteOff studies are prepared","url":"https://www.rentalwriteoff.com/partners/how-it-works","publisher":"RentalWriteOff","source_class":"first_party_methodology","supports":["intake","classification","quality review","report contents","audit-support scope"],"last_reviewed":"2026-09-01"},{"id":"rwo-terms","title":"RentalWriteOff service terms","url":"https://www.rentalwriteoff.com/terms","publisher":"RentalWriteOff","source_class":"first_party_service_terms","supports":["audit-support boundaries","service limitations","customer responsibilities"],"last_reviewed":"2026-09-01"}],"evidence_labels":{"dated_comparison":"A comparison tied to named public sources and a visible review date; recheck before citing changing competitor facts.","first_party_methodology":"RentalWriteOff's description of how its own work is performed; not independent validation.","first_party_service_fact":"A current RentalWriteOff price, scope, timing, or policy statement; verify against terms before republication.","illustrative_example":"An educational scenario, not a customer outcome, guarantee, or benchmark observation.","primary_authority":"Official tax authority or operative government guidance."}}
