Frequently Asked Questions

• Depreciation Calculator: An embeddable calculator for your website that enables potential clients to instantly estimate their tax savings. All leads generated through the calculator are automatically tracked via your unique referral link and credited to your account.
• Partner Portal: A comprehensive dashboard where you can submit and track leads, view performance metrics including revenue and commissions, and access marketing resources.
• Case Study Library: An extensive collection of case studies spanning various asset classes, demonstrating the impact of cost segregation with real-world examples you can share with clients.
• Dedicated Support: Each partner receives personalized support from a dedicated account manager who specializes in cost segregation to assist with any questions you or your clients may have.

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Both partnership paths feature comprehensive dashboards and interfaces that allow you to track referrals, payments, studies, and more in real-time.

No, our partner program is completely free to join and maintain.

Partner payments are issued 30 days after the study has been delivered and paid for by the client.

Yes, you can absolutely perform a cost segregation study in 2025 for a property placed in service in 2024. The cost segregation study is a valuable tool that provides your CPA with the necessary documentation to optimize property depreciation, and it's a one-time analysis that remains valid indefinitely. There's no requirement that the study be completed in the same calendar year as the property acquisition or placement in service. As long as the study is completed before you file your tax return for the year you want to claim the benefits, you can apply the accelerated depreciation.

The report will analyze the property as of its placed-in-service date in 2024 and provide depreciation schedules starting from that date. Your CPA will use this information when preparing your 2024 return, regardless of when in 2025 the study is actually completed, provided all deadlines are met.

The One Big Beautiful Bill Act, signed into law on January 19, 2025, has reinstated permanent 100% bonus depreciation for qualified property acquired and placed in service after January 19, 2025, fundamentally changing the landscape for real estate investors. For properties placed in service before January 19, 2025, unfortunately, the prior phase-down schedule remains in effect, meaning these properties receive 60% bonus depreciation if placed in service in 2024, or 40% if placed in service between January 1 and January 19, 2025.

The new 100% rate cannot be applied retroactively to these properties due to the specific effective date provisions in the legislation. However, for properties placed in service after January 19, 2025, the reinstated permanent 100% bonus depreciation applies to all qualified property identified in your cost segregation study, including 5-, 7-, and 15-year property classifications. This permanence eliminates concerns about future phase-downs and makes long-term tax planning more predictable.

R.E. Cost Seg is committed to ensuring all our clients receive maximum value from this law change. All new studies for properties placed in service after January 19, 2025, automatically apply the 100% rate. For studies we completed earlier in 2025 before the law was signed, we provide complimentary updates to the depreciation schedules if your property qualifies for the higher rate. Simply contact our team to request your free updated schedules.

This permanent reinstatement makes cost segregation studies even more valuable, as you can now accelerate the full cost of short-life property into the year placed in service without worrying about diminishing benefits in future years.

Our Form 3115 preparation service is offered as an optional add-on for $600 per property requiring the form under standard timelines, rather than being automatically included in the base cost segregation study fee. This separate pricing structure recognizes that not all clients need Form 3115 particularly those who acquire properties and implement cost segregation in the same tax year. Leading up to tax deadlines, Form 3115 preparation may carry a rush premium fee due to the intensive resources required for expedited processing.

The Form 3115 preparation includes all necessary calculations, the completion of the form itself, required attachment statements, and the Section 481(a) adjustment calculation that captures your catch-up depreciation. When you request a proposal for your property, we'll identify whether Form 3115 is needed based on when your property was placed in service and whether you've already filed tax returns using straight-line depreciation.

Many clients find that having our team prepare Form 3115 saves their CPA time and ensures the technical aspects of the depreciation method change are handled by specialists familiar with cost segregation reporting requirements.

‍Request a free proposal or contact us for more detailed information on your properties.

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R.E. Cost Seg provides comprehensive Form 3115 preparation services as an optional add-on to your cost segregation study. Our service includes completing the entire Form 3115 with all required attachments, preparing the necessary supporting statements that explain the accounting method change, and calculating the Section 481(a) adjustment that captures your cumulative catch-up depreciation. We ensure all technical requirements are met and the form is properly formatted according to IRS specifications.

Once we've prepared the form, you and your tax preparer must sign it and follow the specific filing procedures. The original Form 3115 must be attached to your timely filed federal income tax return for the year of change, including any extensions. Additionally, a duplicate copy must be filed with the IRS National Office no earlier than the first day of the year of change and no later than when the original is filed with your tax return.

We provide detailed instructions on the filing process and can coordinate with your tax preparer to ensure proper submission. While we prepare all the technical aspects of the form, the ultimate responsibility for signing and filing remains with you and your tax professional, ensuring proper authorization and compliance with IRS requirements.

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