Cost Segregation Planning Guide

The Cost Segregation Planning Guide is a comprehensive IRS-compliant resource built exclusively for solo tax practitioners serving clients with business or rental property. Inside you will find a plain-language explanation of cost segregation and why it matters, a property identification checklist, full MACRS class reference table, Bonus Depreciation vs. Section 179 vs. MACRS comparison, three detailed before-and-after case scenarios, year-end timing strategies, recapture planning, and a complete appendix of 2026 IRS figures and authorities. Every figure reflects current OBBBA provisions and IRS guidelines. No filler. Just the working knowledge that elevates your service.