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

Executive Summary
Methodology
Depreciation Schedule
Detailed Asset Schedule
Photo & Source Evidence
Audit-ready documentation

Audit-defensible studies

Our US-based engineering team prepares audit-defensible studies with legal citations, methodology, and detailed price sources to meet the rigorous quality standards expected by the IRS.

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Cost segregation studies for residential investment property and short-term rentals.

Itemized asset schedule

Every component is listed with quantity, cost source, and valuation

Full depreciation schedule

Year by year MACRS depreciation schedule

CPA-ready executive summary

Formatted for your CPA to work from at filing

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