The Partner Library
Technical resources for tax professionals
Form 3115 mechanics, bonus depreciation rules, report quality standards, and measured data from delivered studies. Written at working altitude.
12 resources
How to Evaluate a Cost Segregation Report: Quality Signals and Red Flags
Before you file a cost segregation study on your tax return, make sure the report actually holds up. Here's what to look for in a quality report and the red flags that should make you walk away.
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Cost Segregation and Depreciation Recapture: Does It Hurt You When You Sell?
Depreciation recapture is real but rarely erases the cost segregation benefit. How Section 1245 and 1250 recapture work, and 3 ways it shrinks or disappears.
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Bonus Depreciation on Rental Property: Catching Up With an Amended Return or Form 3115
Missed bonus depreciation on a rental you own? The Jan 19, 2025 acquisition date sets your rate. How to catch up with an amended return or Form 3115.
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Cost Segregation for Mobile Home Parks and Manufactured Housing
Mobile home parks and manufactured housing communities are dense with short-life assets: utility infrastructure, roads, pads, and site improvements. Here's why cost segregation is particularly powerful for MHP owners.
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