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Defining Cost Segregation: Accelerate Depreciation & Maximize Tax Savings

In “Defining Cost Segregation,” O’Connor Tax Benefits presents a comprehensive, IRS-compliant methodology for property owners to significantly accelerate depreciation and unlock deeper tax savings. Cost segregation is a powerful strategy that reallocates building components, improvements, and business personal property (BPP) into shorter depreciation classes (such as 5, 7, or 15 years) instead of the standard 27.5 or 39 years. This separation allows owners to front-load deductions, reduce taxable income, and better manage cash flow. The article walks you through the key concepts: how the IRS defines cost segregation, the mechanics of separating assets, the “look-back” or “catch-up” provision to retroactively capture missed depreciation, and how to initiate the process—including the use of Form 3115 and 481(a). It highlights that though there is an upfront cost, the return on investment can be realized very quickly, sometimes within a single tax year, especially when combined with bonus depreciation. With detailed guidance, the post helps property owners evaluate eligibility, understand potential risks (e.g. IRS scrutiny, proper documentation), and choose between DIY and expert-led studies. Real-world examples illustrate how cost segregation can drive substantial tax advantages for commercial buildings, rental homes, and large properties. This in-depth resource is ideal for real estate investors, CPAs, tax planners, and business owners seeking to optimize depreciation strategies and improve long-term tax outcomes. To know more about us, visit https://www.poconnor.com/defining-cost-segregation/ #CostSegregationDefinition #TaxDepreciation #RealEstateTaxStrategy #CommercialPropertyTax

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