IRS Cost Segregation Audit Technique Guide

The IRS published a comprehensive audit techniques guide used by examiners who evaluate cost segregation studies submitted by taxpayers. This guide helps taxpayers and study providers understand how to prepare audit-defensible studies.

Last updated by the IRS: February 2025.

Contents

Cost Segregation Study 2
Methodology 5
Detailed Asset Schedule 11
Reference Documentation 123
Audit-ready documentation 100+ pages

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