# SMF Cost Segregation Advisors > SMF Cost Segregation Advisors provides IRS-compliant cost segregation studies for small multifamily (5-200 units) and residential rental property investors nationwide. We help real estate investors accelerate depreciation and reduce taxable income through engineering-based property analysis. ## What We Do SMF Cost Segregation Advisors specializes in cost segregation studies that reclassify building components from 27.5-year to 5, 7, and 15-year recovery periods. This accelerates depreciation deductions, allowing property owners to claim 20-40% of their building's depreciable basis in year one. ## Who We Serve - Small multifamily property owners (5-200 units) - Single family rental investors - 2-4 unit "plex" owners - Short-term rental and Airbnb operators - Real estate investors with properties purchased, constructed, or renovated since 2017 ## Key Services ### Cost Segregation Studies - Virtual site inspections via FaceTime or video call - Asset classification per IRS Rev. Proc. 87-56 - Detailed depreciation schedules with itemized components - CPA-ready 40-50 page PDF reports - IRS Audit Technique Guide compliant documentation ### Pricing - Single Family & Small Rentals: Starting at $1,500 - Multifamily Properties (5-200 units): Starting at $2,500 - Portfolio discounts available for multiple properties ## 100% Bonus Depreciation (2025) The One Big Beautiful Bill Act (OBBBA) restored 100% bonus depreciation for qualified property placed in service in 2025 and beyond. This means 5, 7, and 15-year property identified through cost segregation can be fully expensed in year one. ## Process 1. Submit property info (closing statement or address + purchase price) 2. Receive free proposal within 24 hours 3. Virtual site inspection with experienced specialist 4. Receive comprehensive CPA-ready report ## Results Our clients typically see: - $130,000+ tax savings on single family rentals ($1.6M+ properties) - $250,000+ tax savings on garden-style apartments ($3.1M+ properties) - $1,350,000+ tax savings on large multifamily ($12.5M+ properties) ## Qualifications Properties should have: - Cost basis of at least $200,000 - Placed in service after 1986 with remaining depreciable basis - Look-back studies available for properties purchased in prior years (via Form 3115) ## Contact - Website: https://www.smfcostseg.com - Email: info@SMFcostseg.com ## Important Disclaimer SMF Cost Segregation Advisors does not provide tax, legal, or accounting advice. All tax decisions should be made in consultation with a qualified CPA or tax advisor.