Filing on extension?
There's still time for a cost segregation study.

You don't lose the deduction, you delay it. A study done later can still claim the depreciation you would have taken this year: Form 3115 lets your CPA take the missed amount as a single catch-up adjustment on a future return, with no amended filing. Form 3115 is provided on request for look-back studies. What you give up by waiting is the cash this year: the refund or lower tax bill lands on next year's return instead of this one.

No. If you filed an extension, your 2025 individual return is due October 15, 2026, and a cost segregation study completed before you file can be applied to that return. Studies are delivered in 3 to 5 business days, so an order placed by Tuesday, October 6 arrives no later than Tuesday, October 13, with working days to spare before the deadline.

Before they file. The study gives your CPA the depreciation schedule they enter on the return, so they need it in hand while the return is still open. Many CPAs set their own internal cutoff a week or two ahead of October 15 to leave room for questions. Ask yours what date they need it by, and order against that date rather than the deadline itself.

We will still deliver in 3 to 5 business days, but we can no longer promise it lands with working days to spare before October 15. If your CPA can file on a tight turnaround, it may still work. If not, nothing is lost: Form 3115 lets you claim the missed depreciation as a single adjustment on next year's return, with no amended filing. Form 3115 is provided on request for look-back studies.

After you book, we email you a short checklist: a closing document, photos, and your appraisal and inspection report if you have them. Renovated? Add your invoices and scope of work. The 3 to 5 business day clock starts once we have the checklist, so gathering those before you order is the single biggest thing you can do to speed it up.

Yes, if you acquired it and placed it in service after January 19, 2025. The One Big Beautiful Bill Act, signed July 4, 2025, restored 100% bonus depreciation for those assets. A cost segregation study identifies which components of your property qualify so the full deduction can be taken on the 2025 return. If you signed the purchase contract before January 20, 2025, the prior rules apply and the rate is 40%; confirm the rate with your CPA.

Forgot an invoice, a document, or a set of photos? Send them over within a week of receiving your study and we'll revise it at no additional cost. And if the IRS questions your study, we respond at no additional cost.

Less than you'd think. A property you've owned for years can still get a look-back study, and the missed depreciation is claimed through Form 3115 on the return your CPA is preparing now, with no need to amend prior years. The October 15 date still applies if you want it on the 2025 return, but if it slips, the same catch-up works on the next one.