Cost Segregation Services in All 50 States
Cost segregation is a federal strategy, but what you actually keep depends on the state. Some states allow the full 100% bonus depreciation deduction. Some disallow all of it. Some allow a fraction now and return the rest over five or seven years. Some have no income tax but tax the entity instead.
These guides cover the details that change the answer: the state income tax rate, whether a pass-through entity tax election is available and on what terms, how the state conforms to federal bonus depreciation and Section 179, and the cost segregation issues specific to that state's property mix and rules.
Cost Segregation in Alabama
Residential rentals, STRs, LTRs, portfolios, and small multifamily.
Read the Alabama guide →Cost Segregation in Alaska
Residential rentals, STRs, LTRs, portfolios, and small multifamily.
Read the Alaska guide →Cost Segregation in Arizona
Residential rentals, STRs, LTRs, portfolios, and small multifamily.
Read the Arizona guide →Cost Segregation in Arkansas
Residential rentals, STRs, LTRs, portfolios, and small multifamily.
Read the Arkansas guide →Cost Segregation in California
Residential rentals, STRs, LTRs, portfolios, and small multifamily.
Read the California guide →Cost Segregation in Colorado
Residential rentals, STRs, LTRs, portfolios, and small multifamily.
Read the Colorado guide →Cost Segregation in Connecticut
Residential rentals, STRs, LTRs, portfolios, and small multifamily.
Read the Connecticut guide →Cost Segregation in Delaware
Residential rentals, STRs, LTRs, portfolios, and small multifamily.
Read the Delaware guide →Cost Segregation in Florida
Residential rentals, STRs, LTRs, portfolios, and small multifamily.
Read the Florida guide →Cost Segregation in Georgia
Residential rentals, STRs, LTRs, portfolios, and small multifamily.
Read the Georgia guide →Cost Segregation in Hawaii
Residential rentals, STRs, LTRs, portfolios, and small multifamily.
Read the Hawaii guide →Cost Segregation in Idaho
Residential rentals, STRs, LTRs, portfolios, and small multifamily.
Read the Idaho guide →Cost Segregation in Illinois
Residential rentals, STRs, LTRs, portfolios, and small multifamily.
Read the Illinois guide →Cost Segregation in Indiana
Residential rentals, STRs, LTRs, portfolios, and small multifamily.
Read the Indiana guide →Cost Segregation in Iowa
Residential rentals, STRs, LTRs, portfolios, and small multifamily.
Read the Iowa guide →Cost Segregation in Kansas
Residential rentals, STRs, LTRs, portfolios, and small multifamily.
Read the Kansas guide →Cost Segregation in Kentucky
Residential rentals, STRs, LTRs, portfolios, and small multifamily.
Read the Kentucky guide →Cost Segregation in Louisiana
Residential rentals, STRs, LTRs, portfolios, and small multifamily.
Read the Louisiana guide →Cost Segregation in Maine
Residential rentals, STRs, LTRs, portfolios, and small multifamily.
Read the Maine guide →Cost Segregation in Maryland
Residential rentals, STRs, LTRs, portfolios, and small multifamily.
Read the Maryland guide →Cost Segregation in Massachusetts
Residential rentals, STRs, LTRs, portfolios, and small multifamily.
Read the Massachusetts guide →Cost Segregation in Michigan
Residential rentals, STRs, LTRs, portfolios, and small multifamily.
Read the Michigan guide →Cost Segregation in Minnesota
Residential rentals, STRs, LTRs, portfolios, and small multifamily.
Read the Minnesota guide →Cost Segregation in Mississippi
Residential rentals, STRs, LTRs, portfolios, and small multifamily.
Read the Mississippi guide →Cost Segregation in Missouri
Residential rentals, STRs, LTRs, portfolios, and small multifamily.
Read the Missouri guide →Cost Segregation in Montana
Residential rentals, STRs, LTRs, portfolios, and small multifamily.
Read the Montana guide →Cost Segregation in Nebraska
Residential rentals, STRs, LTRs, portfolios, and small multifamily.
Read the Nebraska guide →Cost Segregation in Nevada
Residential rentals, STRs, LTRs, portfolios, and small multifamily.
Read the Nevada guide →Cost Segregation in New Hampshire
Residential rentals, STRs, LTRs, portfolios, and small multifamily.
Read the New Hampshire guide →Cost Segregation in New Jersey
Residential rentals, STRs, LTRs, portfolios, and small multifamily.
Read the New Jersey guide →Cost Segregation in New Mexico
Residential rentals, STRs, LTRs, portfolios, and small multifamily.
Read the New Mexico guide →Cost Segregation in New York
Residential rentals, STRs, LTRs, portfolios, and small multifamily.
Read the New York guide →Cost Segregation in North Carolina
Residential rentals, STRs, LTRs, portfolios, and small multifamily.
Read the North Carolina guide →Cost Segregation in North Dakota
Residential rentals, STRs, LTRs, portfolios, and small multifamily.
Read the North Dakota guide →Cost Segregation in Ohio
Residential rentals, STRs, LTRs, portfolios, and small multifamily.
Read the Ohio guide →Cost Segregation in Oklahoma
Residential rentals, STRs, LTRs, portfolios, and small multifamily.
Read the Oklahoma guide →Cost Segregation in Oregon
Residential rentals, STRs, LTRs, portfolios, and small multifamily.
Read the Oregon guide →Cost Segregation in Pennsylvania
Residential rentals, STRs, LTRs, portfolios, and small multifamily.
Read the Pennsylvania guide →Cost Segregation in Rhode Island
Residential rentals, STRs, LTRs, portfolios, and small multifamily.
Read the Rhode Island guide →Cost Segregation in South Carolina
Residential rentals, STRs, LTRs, portfolios, and small multifamily.
Read the South Carolina guide →Cost Segregation in South Dakota
Residential rentals, STRs, LTRs, portfolios, and small multifamily.
Read the South Dakota guide →Cost Segregation in Tennessee
Residential rentals, STRs, LTRs, portfolios, and small multifamily.
Read the Tennessee guide →Cost Segregation in Texas
Residential rentals, STRs, LTRs, portfolios, and small multifamily.
Read the Texas guide →Cost Segregation in Utah
Residential rentals, STRs, LTRs, portfolios, and small multifamily.
Read the Utah guide →Cost Segregation in Vermont
Residential rentals, STRs, LTRs, portfolios, and small multifamily.
Read the Vermont guide →Cost Segregation in Virginia
Residential rentals, STRs, LTRs, portfolios, and small multifamily.
Read the Virginia guide →Cost Segregation in Washington
Residential rentals, STRs, LTRs, portfolios, and small multifamily.
Read the Washington guide →Cost Segregation in West Virginia
Residential rentals, STRs, LTRs, portfolios, and small multifamily.
Read the West Virginia guide →Cost Segregation in Wisconsin
Residential rentals, STRs, LTRs, portfolios, and small multifamily.
Read the Wisconsin guide →Cost Segregation in Wyoming
Residential rentals, STRs, LTRs, portfolios, and small multifamily.
Read the Wyoming guide →Own Property in More Than One State?
We work nationwide and can coordinate a portfolio review across multiple states. We model federal treatment, state conformity, deduction usability, and filing logistics before the studies are finalized.
Book a Cost Seg Discovery CallFrequently Asked Questions
What is a cost segregation study?
A cost segregation study is an engineering-based analysis that separates a building's purchase or construction cost into its components and reassigns them from the default 27.5-year or 39-year recovery period to their correct 5-year, 7-year, and 15-year MACRS classifications. Because those shorter-life categories qualify for bonus depreciation, the reclassified amount is generally deductible in the first year.
Is a cost segregation study worth the cost?
Generally yes once depreciable basis exceeds roughly $500,000, assuming you can actually use the deduction in the current year. The analysis that matters is not the size of the deduction but whether the passive activity loss rules, basis limits, and excess business loss limitation allow you to deduct it now.
How much of a property typically gets reclassified?
It depends on the asset class. Office and warehouse properties commonly reclassify 15% to 25% of depreciable basis, multifamily 20% to 35%, restaurants and self-storage 30% to 40%, and hotels 30% to 45%. Furnished short-term rentals usually land between 25% and 35%.
Can I do a study on a property I bought years ago?
Yes. A Form 3115 change in accounting method captures every missed deduction from the placed-in-service year in a single Section 481(a) adjustment claimed in the current year. No amended returns are needed and there is no three-year limitation.