Cost Segregation – Would You Rather Pay Yourself or the IRS?

Owners of commercial property, rental residential property and/or leasehold improvements can now legally redirect their Federal and State tax dollars back to their business! This is done through the process of cost segregation. The alternative is to give your money to Uncle Sam and letting him manage it how he wants…YIKES!! Cost segregation is available to commercial property owners with holdings over $200K! 

Cost segregation is an IRS approved tax strategy allowing commercial property owners to increase their cash flow and decrease their tax liability. A comprehensive cost segregation study frontloads depreciation deductions into the early years of ownership, thus capitalizing on the time value of money. 

A deduction today is always going to be worth more than that same deduction five or ten years from now. 

Cost segregation is the process of separating and reclassifying costs in a commercial building from the standard 27.5 or 39 year property to 5, 7 and 15 year property. 

  • For example: The carpeting in a commercial building can be reclassified from 39 year property to 5 year property, meaning the property owner can get all the tax benefits of accelerating the depreciation on this building asset. 

So why isn’t every owner of commercial property utilizing cost segregation? 

Many property owners are simply unaware of this tax strategy. Every year, thousands of commercial property owners overpay their taxes! Chances are your accountant is NOT “already doing that for you”. A proper cost segregation study requires knowledge in cost estimating, construction, and blueprint comprehension. Most accounting firms do not specialize in this area, however; a good cost segregation company will work hand in hand with the property owners accounting firm to make the final application of the study a turn key solution. A completed cost segregation study does not replace the important role an accountant plays in preparing tax documentation or determining tax liability. 

Who qualifies for a cost segregation study? 

Any property owner who has:

  • Purchased or constructed a commercial building or facility after 1986
  • Renovated, remodeled, expanded or restored an existing facility
  • Paid for office or facility leasehold improvements
  • Commercial residential property such as an apartment complex  

Cost segregation can benefit owner’s of apartment complexes, assisted living facilities, auto dealerships, banks, casinos, car washes, fitness centers, gas stations, grocery stores, hospitals, hotels, medical facilities, office buildings, storage facilities, restaurants, retail centers and more. 

Think of the benefits of cost segregation this way: If you were given a check for a million dollars and had to choose to either cash it now or in 39 years, what would you do? Well, most people would cash it now, because the time value of that money is worth more today than 39 years from now. This is the same idea with cost segregation. 

By not doing a cost segregation study, commercial property owners are basically giving the IRS an interest free loan of money they could be using TODAY for their own benefit! They could pay down debt, purchase more property, invest it, or take a vacation. Educate yourself on this tax strategy! 

Do you own commercial property? Would like to see what your savings would be? For a free projection of your tax savings from National Cost Segregation Specialists, contact us at 800.610.2774, or visit us online at www.natcss.com. We have performed thousands of successful, engineer based studies saving our clients hundreds of millions of dollars. We have a no loss record with the IRS and we provide ongoing IRS protection on every study! Keep you hard earned dollar in your pocket, cost seg your property!

Enjoy our video: Cost Segregation – Pay Yourself or the IRS

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Choosing a Qualified Cost Segregation Firm

10 (Plus 1) Value Points a Quality Cost Segregation Company Should Be Providing

1. Will a qualified construction engineer physically visit the property on which the study will be done?

There are a handful of approaches to take when it comes to cost segregation. The best approach is utilizing a “Detailed Engineering Approach”. A cost segregation study done through this method will undoubtedly produce the most accurate cost allocations resulting in the greatest tax savings to the property owner.

2. Are the engineers employed by the cost segregation company or outsourced?

Many companies who provide cost segregation services outsource their engineers/cost estimators. It is important to find out if the engineers they use are in-house so you know that your study is conducted with the highest standards possible and that corners are not being cut at your detriment.

3. Do the engineers utilize one of the two IRS recommended costing programs?

The IRS recommends R.S. Means or Marshall Valuation Service in costing out all property in a cost segregation study.

4. Do they break out all assets of the property with the costing program (not just assign residual amounts to the 39 year property) as recommended by the IRS?

A true engineer based study will break out all Section 1245 (personal) and Section 1250 (real) property. The study should be so detailed as to show hundreds, even thousands, of line items for all property reallocated to its proper class life. This information should be evident in the final report and easily referenced by the property owner.

5. Do they adhere to ALL guidelines in the IRS Audit Techniques Guide?

These are the rules of the game! The consequences of not adhering to the Audit Techniques Guide will result in undesirable penalties to the property owner having the cost segregation study performed.

6. Do they have in-house CPAs and engineers experienced in the disciplines of cost segregation, IRS regulations, revenue rulings and court cases?

A firm providing cost segregation services with CPAs and engineers in house are going to be able to explain the legal analysis for each reallocated property with reference to the appropriate case law. This ensures a strong cost segregation study that will withstand scrutiny.

7. Do they provide ongoing IRS audit protection at no additional charge?

A quality cost segregation firm should be providing this service at no additional charge. If the study was done in a manner that coincides with the IRS Audit Techniques Guide, the cost segregation firm should be confident in providing this additional protection to their clients should the study ever come under IRS scrutiny.

8. Do they include the completed Form 3115 with their study?

This is an additional service needed when performing a cost segregation study. It means a “Change in Accounting Method” that needs to be filed with the IRS. This change has an automatic approval from the IRS, but it must be filed! At times, clients will have their CPA firm perform these services if they are experienced in the area – several cost segregation companies do not include this cost in their estimate. Make sure the cost segregation firm you choose will provide a form 3115 if applicable.

9. Do they include the new depreciation schedules?

This is an additional service needed when performing a cost segregation study. Many cost segregation firms will not provide this essential information. If this work is not performed by the cost segregation firm, the responsibility falls on the shoulders of the tax preparer or accounting firm. This results in additional billable time that could have been avoided.

10. Do they have a no loss record with the IRS?

An experienced firm providing cost segregation services will have had their time dealing with the IRS. They should be very experienced in the processes and methodologies of cost segregation. If their studies have come under IRS scrutiny and have had no changes or minimal changes required, this is a strong indicator that the firm will provide a reliable cost segregation study.

Plus 1. Will the work for your accountant be minimal upon final delivery of the study?

If not, you may pay your accountant the money you saved on the study – therefore no savings! A completed quality cost segregation study should be a turn key solution for the tax preparer in applying the study with minimal time involved.


Do not be fooled into purchasing a “cheap” cost segregation study. We have provided this checklist as a means to inform property owners to help them make educated decisions. If the cost segregation company you are interviewing can provide the services above, it is a good sign that they provide a quality product that will stand.

See Our YouTube Video: Cost Segregation Explained, Easy To Understand By NCSS

We are National Cost Segregation Specialists (NCSS). We provide the above services for every client of ours and more. For over 10 years, we have been providing cost segregation studies to CPAs, Commercial Property Owners, and Real Estate Professionals throughout the country. Cost segregation is our core competency and our main focus. We have performed thousands of successful cost segregation studies saving our clients millions of dollars in tax deferrals. We hold a no loss record with the IRS and our clients have never had to give a single dime back. We provide a product that is second to none and we prove our quality by providing ongoing IRS support to our clients at no additional charge. We welcome you to contact us for a free, no obligation projection of your tax savings. We can be reached at 1.800.610.2774 or through email at CostSeg@natcss.com

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