Engineered, not estimated · Fixed fee · Audit defense in writing

Stop overpaying on depreciation.

We turn a property and a few tax facts into an audit-defensible study. You speed up your deductions, often $50,000 to $500,000 in year one. Every study is backed by The Audit Defense Pledge, in writing: lose the audit on our study and we refund your fee. Fixed fee starting at $2,500, no contingency, ready in 45 days.

60 seconds, no email · Built to IRS Pub 5653 ATG standards · A service of Elevated Tax Strategies

The estimate is the pitch. It is instant, free, and nobody calls you unless you ask us to.

  • Built to the IRS Cost Segregation Audit Techniques Guide
  • Every study second-reviewed by a tax professional
  • 57 court and IRS authorities published
  • Audit defense in writing
$2,500
Starting flat fee
42
Itemized parts, fully documented
57
Court and IRS authorities cited
45 days
From intake to report

What it is

Move your deductions forward.

A cost segregation study breaks your building into its parts. Some parts wear out faster than the shell. The IRS lets you depreciate those parts over 5, 7, or 15 years instead of 27.5 or 39. That moves big deductions into your early years, when they help the most.

It works best when your building basis is over $300,000, you are in a high tax bracket, and you can use the losses now, as a real estate pro or a short-term rental host. Our study tells you the exact number before you commit.

A $306K rental, split by depreciation life
  • 5-year $67K
  • 15-year $37K
  • 27.5-year $202K

The first two rows can move to year one. That is the $78,866 shift in this study.

The law just changed

100% bonus depreciation is now permanent.

The One Big Beautiful Bill Act made 100% bonus depreciation permanent. It applies to property acquired and placed in service after January 19, 2025. That means the short-life parts a study finds can often be deducted in full, in year one.

Bought in early 2025? Transitional rules can apply, and some dates fall under a 40% rate instead. We check your dates as part of the study.

The offer

Everything your study includes.

One fixed fee. One stack of work. Here is every piece you get, and what the same work costs at the firms that quote you by phone.

  • Engineered study, 42 itemized parts

    Built to IRS Pub 5653 quality standards. Every part priced and placed in a 5, 7, or 15-year group.

    Commonly quoted at $5,000 to $15,000 by quote-only firms.

  • A robust report your CPA can file from

    Roughly 91 pages, audit-ready. We publish our full sample report. Most firms make you ask.

    Our full sample report is published, free to view.

  • 57 court and IRS authorities, in the report

    Every claim is backed by real cases and rulings. Most firms make you ask for these.

  • Photo evidence appendix

    Date-stamped photo plates tie each part to its proof. This is what holds up on exam.

  • Form 3115 catch-up prep, included

    Own it a few years? We catch up every dollar you missed, in one shot, no amended returns.

    Commonly sold for $400 to $600 elsewhere.

  • Audit defense, in writing

    If the IRS looks at your study, we draft the response and defend the work. 40 hours, 3 years, no extra fee.

    Typically sold as a $295 to $1,995 add-on elsewhere, if offered at all.

  • Our audit-defense guarantee

    Lose the audit on our study, reported correctly, and we refund your study fee. We put it in writing.

  • One revision included and a real person to talk to

    One revision included within 90 days of delivery. Ready in 45 days, because every study gets a second professional review and photo-evidence plates.

  • Free schedule update if the bonus rules change

    If Congress changes the bonus depreciation rules, we update your depreciation schedule free. Your study stays current without a new fee.

How it works

From start to report in 45 days.

  1. 1

    Tell us about the property

    Share the address, a few tax facts, and some photos. It takes about 15 minutes. Extra details make the study stronger.

  2. 2

    We inspect and measure

    We review the property with a date-stamped photo log. We measure site work from satellite imagery too.

  3. 3

    We run the engineered study

    We sort building parts into 5, 7, and 15-year groups. We price each part and back it up with court cases.

  4. 4

    A second tax professional reviews it

    A second tax professional reviews every study. They confirm the methodology, the numbers, and the way it all ties together.

  5. 5

    You get the report

    A robust, comprehensive PDF with 42 itemized parts, photos, 57 court and IRS authorities, Form 3115 prep, and a state conformity chart. We leave no stone unturned.

See the full process

Why us

Honest pricing, real audit defense.

The Audit Defense Pledge

Audit defense is included, in writing

If the IRS looks at your study, we draft the response and defend the work ourselves. 40 hours of defense, 3 years, no extra fee. The same two partners who build your study answer the examiner. No sales-to-prep-to-review chain to hand you off through.

Read The Audit Defense Pledge
  • The price is the price

    We publish our fees. No discovery call to learn the cost. No contingency, no hourly creep.

  • Built to hold up

    Every study meets IRS Pub 5653 quality standards and gets a second review. Photo evidence and real court cases back each claim.

  • Made for today's tax law

    Cost-seg pairs with 100% bonus depreciation, now permanent under OBBBA for property acquired and placed in service after Jan 19, 2025.

  • Catch up on older property

    Owned it a few years? We prep Form 3115 so you can claim the missed deductions on this year's return.

A $495 software estimate

An algorithm and an auto-generated schedule. Nobody looks at the property, and audit support is usually an extra, if offered at all.

Our engineered study

Documented photo evidence, a second professional review, a roughly 91-page report with 42 parts, and audit defense in writing.

If your property is small and simple, a software estimate may be all you need. See the full comparison or run our free estimate and see.

Pricing

Fixed fee. No surprises.

Three tiers, set by property type and basis. Audit defense, Form 3115 prep, and the photo-evidence appendix are always included. Never sold as an add-on.

Coming soon

Small Commercial

Multi-family, office, retail, medical

Property value $1.5M and up

Coming soon

Not self-serve yet. Let's meet

  • Everything in Residential, plus:
  • On-site assessment always included
  • Satellite-measured site improvements
  • Cost-trending to your placed-in-service year
  • 50-state conformity matrix
  • We are bringing this online. Book a call to get started today
Book a time to meet with us
Consultation

Mid Commercial

Industrial, hotel, auto dealer, self-storage

Large or multi-building sites

By consultation

Fully custom, built around your property

  • Everything in Small Commercial, plus:
  • Per-building takeoff for multi-building sites
  • Whiteco 6-factor permanence analysis
  • Partial-disposition retirement schedule
  • Section 179 + bonus depreciation model
  • Custom scope and a fixed quote after a short call
Book a time to meet with us

Above $5M basis, a portfolio of 3 or more, or a special vertical? See custom pricing.

Ready to put your depreciation to work?

Get a free Year-1 savings estimate. No call required to see a number.