A Practical Cost Segregation Referral Workflow for CPAs

Refer the decision, not a promised result

An owner may be ready to evaluate a study when there is supported property basis, a clear rental-use history and a preparer willing to model implementation. Describe the open question and expected timeline. Avoid promising a fixed allocation percentage or a deduction against a specific income source before analysis.

Obtain permission and limit the intake

Agree with the client on what can be shared and how. Start with property type, size, use, acquisition and rental dates, an approximate supported cost pool and the key question. Arrange the appropriate secure document channel during engagement. Do not place taxpayer identifiers or complete tax returns into a public planning tool.

Make the responsibility boundary explicit

Stratum’s property study and tax advisory or return work need clear assignments. Ask who communicates with the existing preparer, who handles missing records and who approves the final cost bridge. Confirm any referral arrangement and relevant disclosure obligations separately; this resource does not establish a referral fee or partnership contract.

Keep the referral useful after delivery

Ask for the final report, asset mapping and an opportunity to resolve technical questions. The CPA then completes the agreed implementation and retains the source trail. A repeat referral process works best when each property has its own intake file, deliverable checklist and completion evidence.

Download the working template

Blank CSV template for your own records. Open it in your spreadsheet application, add source references, and keep it with the engagement file.

Template columns: Client-approved property label; Permission recorded; Question for study team; Records owner; Preparer contact arranged; Target review date; Next step.

Continue with your property decision