Pay less tax on the real estate you already own.
Engineering-based cost segregation studies for residential and commercial property owners across the United States. IRS-compliant reports, fixed fees, and a real in-house team you can call — headquartered at 1643 24th St W Ste 102, Billings, MT 59102.
Cost segregation savings calculator
A quick, first-year federal estimate. Enter your building's cost basis (do not include land), pick your marginal tax rate, and we'll show a rough range.
Estimate only. First-year federal savings based on accelerated depreciation × marginal rate. Actual results depend on property specifics, bonus depreciation rules, passive activity limits, and your full tax situation. Not tax advice.
Get a real quoteA cost segregation study accelerates the depreciation on your building.
When you buy, build, or improve real estate, the IRS makes you depreciate the building over 27.5 years (residential rental) or 39 years (commercial). That is glacial. A cost segregation study is an engineering-based analysis that reclassifies specific components — cabinetry, flooring, specialty electrical, land improvements, sitework — into 5-, 7-, and 15-year property.
The result: dramatically larger depreciation deductions in the early years of ownership, powerful bonus depreciation stacking, and real dollars back in your pocket at tax time. On a look-back study for a property you already own, missed depreciation catches up in a single year via Form 3115 — no amended returns required.
We produce reports for property owners in all 50 states. Every study is prepared by our team using engineering-based methodology aligned with the IRS Audit Techniques Guide.
Pick your path
Single-family through 4-plex
Short-term rentals, long-term buy-and-hold, small multifamily. Fast turnaround, fixed price.
Multifamily, office, retail, industrial, hospitality
Anything 5 units and up, plus every commercial building type. Engineering-based deep dive.
Study pricing at a glance
All fees are quoted in writing before you commit. Final pricing depends on property size, complexity, and the state of your cost records.
| Study type | Typical range | Notes |
|---|---|---|
| Residential (1–4 units) | $750 – $1,500 | Single-family, duplex, triplex, 4-plex. Short-term or long-term rental. |
| Commercial & 5+ unit residential | $1,500 – $5,000+ · avg ~$2,000 | Multifamily, office, retail, industrial, hospitality, medical, specialty. |
| Report corrections | From $150 | Scales with complexity of the change. |
| Audit support Recommended | $300 per report | Direct defense of our engineering methodology if the IRS asks questions. |
See exactly what you'll get
Real redacted studies our team produces. No email gate, no lead form — just the PDFs.
Single-family rental study
A redacted example of the exact deliverable you'll receive — engineering-based, IRS-compliant, and ready for your CPA.
- Property summary + placed-in-service
- 5-, 7-, 15-year asset reclassification
- Engineering methodology narrative
- Depreciation schedules for your CPA
Commercial building study
A redacted example of the exact deliverable you'll receive — engineering-based, IRS-compliant, and ready for your CPA.
- Executive summary + headline savings
- Full 5/7/15/39-year asset detail
- Site documentation and photography
- Form 3115 look-back support
Download your property questionnaire
Pick the questionnaire that best matches your property, fill it out, and email it back. This kicks off every study.
Residential · 1–4 units
Single-family, condos, small multi-family, and modular residential.
Rental Home (Single-family / 2–4plex / Townhome)
Long-term or short-term rental homes, duplex, triplex, or 4-plex.
Residential Condo
Individually-owned residential condominium units held for rental.
Modular or Builder's Package Home
Manufactured, modular, or builder's package residential properties.
Commercial · 5+ units & non-residential
Multifamily 5+, office, retail, industrial, hospitality, medical, and specialty.
Apartments (5+ units)
Apartment complexes and 5+ unit residential buildings.
Office Building
Class A, B, or C standalone office buildings.
Office Condo
Individually-owned commercial office condominium units.
Retail
Strip centers, standalone retail, and small retail buildings.
Retail Pharmacy
Standalone pharmacy retail buildings.
Retail Condo
Individually-owned retail condominium units.
Restaurant
Quick-service and full-service restaurant buildings.
Warehouse
Distribution, flex space, cold storage, and industrial warehouse.
Storage Facility
Self-storage and mini-storage facilities.
Nursing Home
Skilled nursing, assisted living, and long-term care facilities.
Hotel / Motel
Hotels, motels, resorts, and extended-stay properties.
Dental / Medical / Veterinary
Specialty medical, dental, and veterinary office buildings.
Daycare
Child-care and daycare facility buildings.
Bank
Standalone bank branch buildings.
Auto Service
Auto repair, service centers, and car-wash facilities.
Animal Grooming Facility
Pet grooming, boarding, and animal care facilities.
Mixed-Use
Buildings combining residential, retail, or office uses.
Improvements & New Construction
Leasehold improvements, major renovations, and ground-up builds.
Client Improvements
Leasehold or tenant improvements to an existing building.
Client Improvements or New Construction
Ground-up construction, major renovations, or large additions.
$300 once — so a great deduction never turns into a bad letter
A cost segregation study moves a large chunk of depreciation into your first year or two of ownership. That's exactly the kind of outsized deduction the IRS notices.
If it's ever questioned, the deduction survives on documentation — the engineering methodology, the asset-by-asset breakdown, the source records, and a clear written answer to the examiner's letter. Without that, the reclassification can be disallowed even when it was correct.
Audit Support means that work is already paid for and someone who knows the report answers the letter. Handling it after the fact means hourly professional fees on top of the risk.
Straight talk: we don't make money on Audit Support. It's priced at cost because studies that can't be documented are what create problems for owners — and we'd rather you never have that call.
What Audit Support covers
- Full methodology narrative on demand. The engineering-based approach and asset-by-asset detail behind every reclassified dollar, delivered in the format examiners ask for.
- Written responses to IRS information requests. We draft the technical answers about the study itself — component classification, useful lives, valuation approach.
- Direct IRS correspondence when we represent you. Cory Marlow is an IRS Enrolled Agent with full representation rights in all 50 states. If Marlow Accounting is your representative, we deal with the IRS directly.
- Coordination with your own tax pro. If someone else handles your return, we equip your EA, CPA, or tax attorney with everything they need to answer the exam.
- Re-verification against the ATG. We re-check the reclassification against the IRS Audit Techniques Guide so the position we take is the position we can support.
- No hourly meter, life of the study. One flat $300 covers this report for as long as those depreciation deductions can be examined.
What we need from you
- · Notify us within 5 business days of any IRS notice touching the property — even if the study isn't the item being questioned.
- · Provide detailed photos or video of the property if we request them.
- · Audit Support covers the cost segregation study itself, not unrelated items on your return.
- · No specific outcome can be guaranteed — no one can promise how an examination ends.
Four steps, start to signed report
Property questionnaire
Send us the address, closing statement or construction ledger, placed-in-service date, and a few photos.
Engineering review
Our team classifies every component using engineering-based methodology and IRS-aligned recovery periods.
Report delivered
You receive a full IRS-compliant PDF with asset detail, methodology, and depreciation schedules.
Optional audit support
$300 flat per report. Highly recommended — we defend the report if the IRS ever asks.
What's in every study
Executive summary
Property overview, study scope, and headline savings numbers up front.
Reclassified asset detail
Line-by-line breakdown of 5-, 7-, 15-, 27.5-, and 39-year property.
Methodology narrative
Engineering-based approach documented for IRS Audit Techniques Guide alignment.
Photo & site documentation
Visual evidence supporting the classification decisions.
Depreciation schedules
First-year and multi-year schedules your CPA or EA can plug directly into your return.
Form 3115 support
For look-back studies — documentation supporting the change-in-accounting-method filing.
Cost segregation questions
Have a specific property in mind? Send us the details and we'll quote a flat fee within one business day.
Ready to see the numbers on your property?
Send us the address and closing statement. We'll deliver a fixed-fee quote within one business day, anywhere in the U.S.