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
What Makes a Cost Segregation Report Audit-Ready
If the IRS audits your return, your cost segregation report has to stand up on its own. Here's what separates an audit-ready report from one that falls apart under scrutiny.
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How to Evaluate a Cost Segregation Report: Quality Signals and Red Flags
Before you file a cost segregation study on your tax return, make sure the report actually holds up. Here's what to look for in a quality report and the red flags that should make you walk away.
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Cost Segregation and Depreciation Recapture: Does It Hurt You When You Sell?
Depreciation recapture is real but rarely erases the cost segregation benefit. How Section 1245 and 1250 recapture work, and 3 ways it shrinks or disappears.
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Bonus Depreciation on Rental Property: Catching Up With an Amended Return or Form 3115
Own a rental and already filed without a cost segregation study? It unlocks a large first-year depreciation deduction you usually haven't lost. Here's how to claim it.
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Cost Segregation for Mobile Home Parks and Manufactured Housing
Mobile home parks and manufactured housing communities are dense with short-life assets: utility infrastructure, roads, pads, and site improvements. Here's why cost segregation is particularly powerful for MHP owners.
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Cost Segregation for Small Multifamily: Duplexes, Triplexes, and Fourplexes
A fourplex reclassifies far more than a single-family rental at the same price, because short-life components multiply with unit count while the structural shell does not. The 80% test, what reclassifies, and fourplex math.
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Cost Segregation for Commercial Property: What Changes from Residential
Commercial property runs on the same engineering analysis against a 39-year baseline, plus two levers residential does not get: qualified improvement property and Section 179 on building systems.
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Cost Segregation on New Construction: Using Your Actual Build Costs
If you built the property, every component traces to a contractor line item instead of an estimate. What records to keep, when to do the study, and the bonus depreciation timing rule that catches builders out.
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