The Partner Library
Technical resources for tax professionals
Form 3115 mechanics, bonus depreciation rules, report quality standards, and measured data from delivered studies. Written at working altitude.
16 resources
White-Label Cost Segregation for CPA Firms: What a Program Should Include
For tax professionals: what white-label cost segregation includes, the eight checks to run before your brand goes on a report, and how audit support works.
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RentalWriteOff vs. KBKG for CPA Firms: Choosing a Delivery Model
For tax professionals: KBKG referral, self-serve software, or partner delivery. The three positions a firm can take on cost segregation, compared side by side.
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Form 3115 for Cost Segregation: The Look-Back Filing, Step by Step
For tax professionals: filing Form 3115 for a look-back cost segregation study. Automatic consent, the Section 481(a) catch-up in year one, no amended returns, and the timing traps.
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Advising Short-Term Rental Clients: How the STR Strategy Actually Works
For tax professionals: the Section 469 mechanics behind the STR strategy. The average-stay exception, material participation, and what to verify before losses go non-passive.
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Material Participation for STR Clients: The Tests, the Pitfalls, and a Checklist to Hand Them
For tax professionals: the 1.469-5T tests applied to short-term rentals, the arrangements that defeat them, and a documentation checklist you can hand to clients.
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Look-Back Cost Segregation: Claim Missed Depreciation with Form 3115
If you bought your rental years ago and never did a cost segregation study, you can still catch up. Here's how look-back studies and IRS Form 3115 let you claim all the missed depreciation on this year's return.
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Bonus Depreciation and Cost Segregation for Residential Rentals in 2026
A 2026 guide to how cost segregation amplifies bonus depreciation on residential rental properties, the new 100% bonus rules, and what rental owners should do before year-end.
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Airbnb Cost Segregation: How Short-Term Rental Tax Savings Work in 2026
Airbnb cost segregation can accelerate rental depreciation. See the short-stay rules, material participation tests, worked example, and limits.
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