Technical resources for tax professionals

Practice Economics 7 min read

RentalWriteOff vs. KBKG for CPA Firms: Choosing a Delivery Model

For tax professionals: KBKG referral, self-serve software, or partner delivery. The three positions a firm can take on cost segregation, compared side by side.

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Filing & Forms 7 min read

Form 3115 for Cost Segregation: The Look-Back Filing, Step by Step

For tax professionals: filing Form 3115 for a look-back cost segregation study. Automatic consent, the Section 481(a) catch-up in year one, no amended returns, and the timing traps.

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Short-Term Rentals 6 min read

Advising Short-Term Rental Clients: How the STR Strategy Actually Works

For tax professionals: the Section 469 mechanics behind the STR strategy. The average-stay exception, material participation, and what to verify before losses go non-passive.

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Short-Term Rentals 5 min read

Material Participation for STR Clients: The Tests, the Pitfalls, and a Checklist to Hand Them

For tax professionals: the 1.469-5T tests applied to short-term rentals, the arrangements that defeat them, and a documentation checklist you can hand to clients.

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Filing & Forms 7 min read

Look-Back Cost Segregation: Claim Missed Depreciation with Form 3115

If you bought your rental years ago and never did a cost segregation study, you can still catch up. Here's how look-back studies and IRS Form 3115 let you claim all the missed depreciation on this year's return.

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Bonus Depreciation 7 min read

Bonus Depreciation and Cost Segregation for Residential Rentals in 2026

A 2026 guide to how cost segregation amplifies bonus depreciation on residential rental properties, the new 100% bonus rules, and what rental owners should do before year-end.

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Short-Term Rentals 8 min read

Cost Segregation for Short-Term Rentals: The Airbnb Tax Strategy Explained

Short-term rentals are one of the strongest cost segregation candidates in real estate. Here's why Airbnb and VRBO hosts stand to save the most, how the STR tax loophole works, and what the math looks like.

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Report Quality 7 min read

What Makes a Cost Segregation Report Audit-Ready

If the IRS audits your return, your cost segregation report has to stand up on its own. Here's what separates an audit-ready report from one that falls apart under scrutiny.

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