What audit support does each cost segregation provider include?
By Howard Krieger, MBA, former ASA, Managing Director, ClickDrag Finance. Updated .
Audit support for a cost segregation study ranges, provider by provider, from written answers to IRS or CPA questions about the study, to support the provider's page states as included (some pages call it audit defense), to support capped at a number of hours or sold as an add-on, and each provider's own page is where to read which one you get. ClickDrag Finance's support is the written documentation of the study's method, cost sources and per-component classification rationale; representation before the IRS is not included. ClickDrag Finance publishes this page and is one of the providers it compares.
At a glance
- Audit support stated as included: 9 of the 18 products in our comparison.
- Written responses to IRS or CPA questions about the study: 4 of the 18 products in our comparison.
- Included up to a stated limit, or sold as an add-on: 2 of the 18 products in our comparison.
- Not stated on the page read: 3 of the 18 products in our comparison.
- Prices, site visits and signatures, with the date each page was read, are on the full cost segregation provider comparison.
What does audit support for a cost segregation study mean?
Audit support on a cost segregation study starts with the study itself: an examiner tests the cost sources, the method and the reason each component sits in its recovery class, and Chapter 4 of the IRS Cost Segregation Audit Techniques Guide (Publication 5653), "Principal Elements of a Quality Cost Segregation Study", describes what a well-documented study contains.
Representation before the IRS is a separate service, provided by a CPA, an attorney or an enrolled agent; what a provider's page calls audit support may or may not include it, so ask.
Which cost segregation providers include audit support, and which only answer questions?
Each entry is what the provider's own page states, in our words, on the date shown; it is not a test of the support itself.
Audit support stated as included
These pages state audit support as included (in their own words: audit support, audit defense or audit protection), with no hour or fee limit stated. What it covers, and for how long, differs; ask whether it includes representation before the IRS.
- KBKG — CostSegregation.com: Lists audit support and audit defense as includedcostsegregation.com ·
- SMF Cost Segregation Advisors: Lists audit defense as includedsmfcostseg.com/services ·
- Modern CFO: Lifetime audit supportfreecostseg.com/resources/cost-seg-study-cost ·
- WeCostSeg: Five years of written audit defense in every tier, at no additional chargewecostseg.com/pricing ·
- Engineered Tax Services: Full audit defense support at no additional chargeengineeredtaxservices.com/services/cost-segregation ·
- CSSI: Defends the audit at no cost if the study is questionedcssiservices.com/services/cost-segregation ·
- Capstan Tax Strategies: No-cost audit defensecapstantax.com/cost-segregation-study ·
- Maven Cost Segregation: Full audit protectionmavencostseg.com/our-services/detailed-engineering-cost-segregation-studies ·
- CSA Partners (Cost Segregation Authority): No-cost audit defense for as long as the client owns the propertycsap.com/cost-segregation ·
Written responses to IRS or CPA questions about the study
These pages state that the provider answers questions about its study or methodology; where the page says representation is not included, the cell says so.
- R.E. Cost Seg — Fully Engineered: Written responses to IRS inquiries about its methodology; no representation before the IRSrecostseg.com/services/fully-engineered-study ·
- R.E. Cost Seg — Rapid Report: Written responses to IRS inquiries; no representation before the IRSrecostseg.com/services/rapid-report ·
- Cost Seg Smart: Written answers to your CPA's questions about its methodology; no IRS representationcostsegsmart.com ·
- Virtual Cost Segregation: Responds to IRS questions about its study at no additional costvirtualcostsegregation.com ·
Included up to a stated limit, or sold as an add-on
These pages state a cap on the included support, or a price for it.
- RentalWriteOff: Up to two hours of audit protection included for five years, then $300 an hour; no legal or tax representationrentalwriteoff.com/pricing ·
- Cost Seg EZ: Audit protection a $195 add-on for the DIY and engineer-reviewed studiescostsegez.com ·
Not stated on the page read
These pages did not state audit support when they were read; ask the provider.
- 24 Hour Cost Seg24hourcostseg.com ·
- KBKG — engineered studieskbkg.com/costsegregation/faq ·
- Madison SPECSmadisonspecs.com/faq ·
What does ClickDrag Finance's audit support include, and what does it not?
Included
- The deliverable is the support: methodology, cost sources and per-component classification rationale, documented to the IRS ATG. Representation before the IRS is not included at any price.
- The study's Form 4562 tie-out flags a look-back for Form 3115; your CPA prepares and files it.
Not included
- Representation before the IRS, at any price.
- A site visit, virtual or physical.
- A licensed engineer's signature in the $15,000 base price; it is an optional $1,500 add-on.
What should you ask a provider about audit support before you order?
- Is representation before the IRS included, and who provides it?
Representation is a CPA, an attorney or an enrolled agent; "audit support" on some pages is written answers only.
- For how long, and is there an hour cap or an hourly rate after it?
Some pages state a time limit or an hour cap; the groups above list what each page states.
- Is it in the price, or an add-on?
Some pages sell audit support as an add-on; the groups above say which.
- Does it cover a Form 3115 look-back and its §481(a) adjustment?
A look-back study is claimed on Form 3115, and an examiner can test the adjustment as well as the classifications.
- What does the study itself document?
The cost sources, the method and the reason for each component's recovery class are what an examiner tests first.
Choosing for a large property? See cost segregation for properties from $5 million to $250 million. For an Opportunity Zone deal, see Opportunity Zone cost segregation.
Frequently Asked Questions
Which cost segregation companies include audit support in the price?
On the pages we read, these state audit support as included (in their own words: audit support, audit defense or audit protection), with no hour or fee limit stated: CSA Partners (Cost Segregation Authority) (read October 23, 2026); KBKG's CostSegregation.com, SMF Cost Segregation Advisors, Modern CFO, WeCostSeg, Engineered Tax Services, CSSI, Capstan Tax Strategies and Maven Cost Segregation (read October 22, 2026). What each covers differs, so ask whether it includes representation before the IRS and for how long.
Does ClickDrag Finance represent me before the IRS?
No. The deliverable is the support: methodology, cost sources and per-component classification rationale, documented to the IRS ATG. Representation before the IRS is not included at any price. Representation is done by a CPA, an attorney or an enrolled agent.
Does "audit support" mean the same thing at every cost segregation provider?
No. Providers use the terms audit support, audit defense and audit protection differently, so the words alone do not tell you what is included. On the pages we read, they range from written answers to questions about the study, to support stated as included, to support capped at a number of hours or sold as an add-on; read each provider's own description.
Which cost segregation providers only answer questions about their study?
These state written responses to IRS or CPA questions about the study or its methodology: R.E. Cost Seg — Fully Engineered, R.E. Cost Seg — Rapid Report, Cost Seg Smart and Virtual Cost Segregation (read October 22, 2026). Of those, these pages say representation is not included: R.E. Cost Seg — Fully Engineered (written responses to IRS inquiries about its methodology; no representation before the IRS; read October 22, 2026); R.E. Cost Seg — Rapid Report (written responses to IRS inquiries; no representation before the IRS; read October 22, 2026); Cost Seg Smart (written answers to your CPA's questions about its methodology; no IRS representation; read October 22, 2026).
What should a cost segregation study document in case of an IRS examination?
The cost sources, the method and the reason each component sits in its recovery class, which is what an examiner tests; Chapter 4 of the IRS Cost Segregation Audit Techniques Guide describes the principal elements of a quality study. Whoever prepares the study, ask to see that documentation before you rely on it.
Which study fits your property?
The qualifier routes you to the right product for the property's size, or to a person if neither fits.
Find the right studyEducational content, not tax advice. What a provider includes for audit support is what its own page stated on the date shown; providers change their pages, so confirm with the provider and your CPA before relying on it.