Contractor invoice request template
An itemized contractor scope can reduce uncertainty about what was installed and what the quoted price covers. Practical cost segregation buyer guidance from Stratum.
The decision this guide addresses
An itemized contractor scope can reduce uncertainty about what was installed and what the quoted price covers.
Request equipment, materials, labor, demolition, credits, allowances, and change orders tied to physical work packages.
Make this review concrete
A useful request asks the contractor to describe equipment supplied, material quantities, installation, removal, shared labor, and net credits. Attach the project reference and requested period. Avoid telling the contractor which tax life to put on an invoice. The goal is factual support, not retroactive creation of a document tailored to a desired deduction.
A practical review sequence
Ask for factual cost detail, not a requested tax classification. A contractor does not have to make tax conclusions to provide useful evidence.
Begin with the actual property and engagement being considered. Keep a written distinction between confirmed facts, estimates, services being purchased, and decisions reserved for the return preparer. If a seller or provider presents only a headline benefit, ask for the underlying evidence and assumptions before making a comparison.
Working review sheet
| Field | What to record |
|---|---|
| Question to resolve | An itemized contractor scope can reduce uncertainty about what was installed and what the quoted price covers. |
| Evidence or explanation to request | Request equipment, materials, labor, demolition, credits, allowances, and change orders tied to physical work packages. |
| Review action | Ask for factual cost detail, not a requested tax classification. A contractor does not have to make tax conclusions to provide useful evidence. |
| Responsible party | Name the owner, study provider, technical reviewer, or return preparer who can answer this particular question. |
| Acceptance record | Document the answer, its supporting reference, unresolved items, and the version of the report or engagement to which it applies. |
A hypothetical problem to recognize
A builder supplies one total for a kitchen, patio, and electrical upgrade.
Treat the missing explanation as an open item. Ask for a written response, connect it to the affected records, and determine whether it changes the proposed scope or feasibility. This scenario is an editorial illustration, not a testimonial or evidence that a particular provider has performed deficient work.
Questions for the next conversation
What evidence supports the proposed conclusion for this property? Which facts or records could change the answer? Who is responsible for resolving them, and is that work included in the quoted engagement? These questions are more useful when they identify a specific document, asset row, or service than when they request a general assurance of quality.
Ask what the final deliverable will contain and how the preparer will receive it. Where the question affects costs or implementation, request a revised written scope rather than relying on a sales-call recollection. Where it affects tax treatment, the preparer should apply the current rules to the taxpayer rather than extrapolate from another property.
Complete the decision record
Retain the relevant proposal, response, source documents, final report version, and implementation notes in the property file. Record what remains unresolved and whether it must be addressed before engagement, before report delivery, or before filing. A documented decision is easier to review later than an unexplained schedule or an isolated benefit estimate.
Stratum focuses on component evidence and reporting. Broader tax planning, method changes, state calculations, and return preparation need defined responsibilities and an agreed scope. Confirm those roles so the property work produces a useful handoff rather than an assumption that one purchased service includes every related task.
References and scope
- IRS Cost Segregation Audit Technique Guide, Publication 5653
- IRS Publication 551: acquisition, transferred, and adjusted basis
- IRS Publication 946: depreciation, ownership, methods, and timing
These references explain the underlying tax framework. The checklists and scenarios on this page are editorial tools for gathering evidence, not quotations or asset-specific rulings from the IRS. The audit guide is examination guidance, not an official pronouncement of law or certification of a provider. A return preparer must apply current authority to the particular property, taxpayer, and filing year.
Focused implementation guides
Resolve the related evidence question before carrying a planning assumption into implementation.
- Cost segregation contractor allowances: A construction contract includes estimated allowances later adjusted by selections and change orders.