Cost Segregation Studies in Utah for Rental Property

Rental-property study coverage in Utah

AE Tax Advisors provides a nationwide service coordinated around the property's records and the owner's tax facts. We focus on residential rental investments rather than very large commercial campuses or specialized industrial projects. Coverage includes Salt Lake City, Provo and Orem, Park City, St. George and southern Utah and other Utah markets. These are service areas, not claims of local offices.

For furnished resort properties, reconcile the unit purchase and any separately acquired furniture packages. For a new rental or major remodel, track the dates each asset was ready for use. An STR building-life conclusion requires a depreciation analysis separate from the average-guest-stay test used for passive activities.

Choose the review that fits your property

• Airbnb and short-term rentals: review furnishings, basis, personal use, and participation records.
• Long-term residential rentals: evaluate passive income and suspended losses before projecting immediate savings.
• Duplexes, triplexes, and fourplexes: reconcile shared systems, unit improvements, and any owner-occupied portion.
• Small multifamily: reconcile buildings, common areas, site assets, and each renovation.

The documents that drive a defensible estimate

1. Closing statement, purchase agreement, land-allocation support, and ownership records.
2. Original and current depreciation schedules, service dates, and prior elections.
3. Construction, renovation, and furnishing invoices, photographs, and plans.
4. Booking and personal-use records, participation records, and management agreements where relevant.
5. Tax residency, entity classification, passive income, expected holding period, and planned sale or exchange.

A city name or purchase price alone cannot establish the classification or deduction. Use the complete document checklist before requesting a proposal.

Separate federal depreciation from state treatment

The federal study and the Utah return are separate parts of implementation. The analysis should identify the owner's residency, ownership entity, source of income, relevant tax year, and any state or local filing obligations. Do not assume the federal bonus deduction transfers unchanged to every state return, or that a property location determines the owner's entire tax treatment.

Current federal rules generally permit 100% bonus depreciation for qualifying property acquired and placed in service after January 19, 2025, subject to the applicable requirements and elections. Older properties require the rules for their original dates. The building shell and land do not become bonus-eligible simply because a study is completed.

Have the return preparer confirm the current state instructions and retain separate adjustment schedules where required.

Pricing and feasibility before you order

Published standard pricing: $1 per square foot, with a $2,000 minimum per study. Cost segregation is separately priced from advisory. Confirm scope, complex-property charges, preparer handoff, and Form 3115 or return-preparation fees in writing.

Use the free rental-property calculator for an initial first-year scenario. It is not a component-level report, a determination of loss usability, or a prediction of a refund. Review study cost and proposal questions before ordering.

Frequently asked questions

Sources and next steps

• IRS cost segregation audit technique guide
• IRS Publication 946: depreciation and bonus eligibility
• IRS Publication 925: passive activity and at-risk limitations
• IRS Publication 544: dispositions and recapture

Content updated October 1, 2026. General information only. Apply the rules for the relevant year and facts before filing. Editorial standards.

National service and study scope | Amended return or Form 3115? | Case studies and planning examples