TaxFederal

Cost Segregation Study

Accelerates depreciation by reclassifying building components into shorter tax lives, front-loading deductions.

Are you a provider?

What it’s worth

Typically frees 20–40% of a building's basis into 5/7/15-year lives; often a large first-year cash-tax benefit.

How often you need it

One-time study per property; revisited on acquisition, construction, or major renovation.

What you provide

Provide property records, cost basis, and closing/construction documents; ~2–4 weeks of provider work.

Risks to know

IRS scrutiny if the study is not engineering-based; recapture on later sale.When it matters: At filing and on audit.

Helpful reading

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