Operator
catchupdepreciation.com is operated by Cost Seg Smart LLC, a US limited liability company doing business as Cost Seg Smart ("Operator").
Not tax advice
The calculator and content on this site are for informational and educational purposes only. They do not constitute tax, legal, financial, or accounting advice. The Form 3115 §481(a) catch-up depreciation calculation depends on facts specific to your property, basis allocation, prior depreciation taken, and tax situation. You should consult a qualified CPA or tax attorney before filing Form 3115.
Estimates only — no guarantees
The calculator output is a planning estimate based on standard cost segregation methodology, RSMeans 2024 cost benchmarks, and the bonus depreciation rates published by the IRS as of 2026. The actual catch-up adjustment computed in a formal lookback study may differ materially from the estimate based on cost basis allocation, property condition, location-specific factors, and other variables. Operator does not guarantee any specific tax outcome.
No fiduciary relationship
Use of this calculator does not create an attorney-client, CPA-client, or fiduciary relationship. To engage our cost segregation services, including a formal lookback study with Form 3115 attachment, please order at costsegsmart.com/order.
IRS audit risk
Form 3115 with DCN 7 is an IRS-recognized automatic-consent change in accounting method. While Operator's lookback studies are designed to be IRS-defensible and follow the IRS Cost Segregation Audit Techniques Guide, no tax position is audit-proof. You are responsible for retaining records and responding to any IRS inquiry.
Limitation of liability
To the maximum extent permitted by law, Operator's total liability arising from your use of this site is limited to the amount you have paid Operator in the prior 12 months (or $0 if you have not engaged paid services). Operator is not liable for any indirect, incidental, consequential, or punitive damages, including but not limited to lost profits, missed deductions, IRS penalties, or interest charges.
Outbound links
This site links to costsegsmart.com (where studies are ordered) and to other sites in the Cost Seg Smart network. Operator is responsible for content on those sites; Operator is not responsible for content on third-party sites linked from this site.
Changes
Operator may update these terms at any time. The "Last updated" date above reflects the most recent revision.
Contact
Cost Seg Smart LLC · support@costsegsmart.com · (213) 444-2776