Multifamily cost segregation splits at the 5-unit boundary. Properties with 2–4 units depreciate over 27.5 years (residential) under MACRS; properties with 5+ units depreciate over 39 years (commercial) per IRC §168(e)(2). The longer recovery period at 5+ units makes cost segregation proportionally more valuable. Reclassification ranges 18–35% of basis depending on per-unit finishes, shared systems, and site improvements.
For the 2–4 unit owner deciding whether to order at all: when a study on a 2–4 unit rental pays for itself.
| Provider | Pricing range | Turnaround | Methodology | ASCSP |
|---|---|---|---|---|
| Cost Seg Smart * | $495–$2,995 | Same business day | Automated | — |
| Expert Cost Seg | $500 | Varies | Hybrid | — |
| R.E. Cost Seg | $950–$5,000 | 5 business days (Rapid) / 15-20 business days (Engineered) | Hybrid | — |
| Overline IQ | $1,440 | Days to weeks | Hybrid | — |
| SMF Cost Segregation Advisors | $1,500–$5,000 | 1-2 weeks | Hybrid | — |
| Modern CFO / FreeCostSeg | $1,800 | 1-3 weeks | Hybrid | — |
| Maven Cost Seg | $1,900–$6,000 | 1-3 weeks | Hybrid | — |
| We Do Cost Seg | $2,000–$8,000 | ~3 days | Hybrid | — |
| CostSegRx | $2,000–$8,000 | Not disclosed | Hybrid | — |
| Bedford Cost Segregation | $3,000–$8,000 | 3-5 weeks | Engineered | Yes |
| Dimov Tax & CPA | $3,000–$8,000 | 2-4 weeks | Hybrid | — |
| Segregation Holding | $3,000–$10,000 | 4-6 weeks | Engineered | — |
| Patrick Accounting | $3,000–$10,000 | 3-6 weeks | Hybrid | — |
| Veritax Advisors | $3,000–$10,000 | 3-6 weeks | Engineered | — |
| Dark Horse CPAs | $3,000–$10,000 | 3-6 weeks | Hybrid | — |
| Engineered Tax Services | $3,000–$12,000 | 4-6 weeks | Engineered | Yes |
| CSA Partners | $3,500–$10,000 | 3-5 weeks | Engineered | Yes |
| Cost Segregation Initiatives | $3,500–$12,000 | 3-6 weeks | Engineered | Yes |
| Omega Accounting Solutions | $3,500–$12,000 | 4-8 weeks | Engineered | Yes |
| Lindon Engineering Services | $4,000–$12,000 | 4-6 weeks | Engineered | Yes |
| Madison SPECS | $4,000–$11,000 | Not disclosed | Engineered | Yes |
| traditional engineering firms | $5,000–$15,000 | 4-8 weeks | Engineered | Yes |
| McGuire Sponsel | $5,000–$15,000 | 4-8 weeks | Engineered | Yes |
| Source Advisors | $5,000–$15,000 | 4-8 weeks | Engineered | Yes |
| Cost Segregation Guys | $5,000–$15,000 | 1-3 weeks | Engineered | — |
| ICS Tax | $5,000–$15,000 | 4-8 weeks | Engineered | Yes |
| Bracket Partners | $5,000–$15,000 | 4-8 weeks | Engineered | Yes |
| MS Consultants (MSC) | $5,000–$20,000 | 4-8 weeks | Engineered | Yes |
| Strategic Cost Segregation | $5,000–$15,000 | 4-8 weeks | Engineered | Yes |
| Anders CPA | $5,000–$15,000 | 4-8 weeks | Engineered | Yes |
| Warren Averett | $6,000–$18,000 | 5-8 weeks | Engineered | Yes |
| Moss Adams / Baker Tilly | $8,000–$25,000 | 6-10 weeks | Engineered | Yes |
| EisnerAmper | $8,000–$25,000 | 6-10 weeks | Engineered | Yes |
| Cherry Bekaert | $8,000–$25,000 | 6-10 weeks | Engineered | Yes |
| Kaufman Rossin | $8,000–$25,000 | 6-10 weeks | Engineered | Yes |
| Carr, Riggs & Ingram | $8,000–$25,000 | 6-10 weeks | Engineered | Yes |
| Anchin | $8,000–$25,000 | 6-10 weeks | Engineered | Yes |
| Aprio | $8,000–$25,000 | 6-10 weeks | Engineered | Yes |
| CohnReznick | $8,000–$25,000 | 6-10 weeks | Engineered | Yes |
| Eide Bailly | $8,000–$25,000 | 6-10 weeks | Engineered | Yes |
| CBIZ | $8,000–$25,000 | 6-10 weeks | Engineered | Yes |
| Wipfli | $8,000–$25,000 | 6-10 weeks | Engineered | Yes |
| CliftonLarsonAllen (CLA) | $8,000–$25,000 | 6-10 weeks | Engineered | Yes |
| Baker Tilly | $8,000–$25,000 | 6-10 weeks | Engineered | Yes |
| Crowe LLP | $8,000–$25,000 | 6-10 weeks | Engineered | Yes |
| Marcum LLP | $8,000–$25,000 | 6-10 weeks | Engineered | Yes |
| Plante Moran | $8,000–$25,000 | 6-10 weeks | Engineered | Yes |
| Withum | $8,000–$25,000 | 6-10 weeks | Engineered | Yes |
| BDO USA | $10,000–$30,000 | 6-12 weeks | Engineered | Yes |
| Remote Cost Seg | Contact for quote | Not disclosed | Hybrid | — |
| Seneca Cost Seg | Contact for quote | 2-4 weeks (rush available; no timeframe published) | Engineered | Yes |
| CSSI | Contact for quote | Not disclosed | Engineered | Yes |
| Capstan Tax Strategies | Contact for quote | Not disclosed (hotel/restaurant reports: within 30 days of site visit) | Engineered | Yes |
| Cost Segregation Authority | — | 4-6 weeks | Engineered | Yes |
Documented pricing for 5–20 unit small multifamily ranges $2,320 (R.E. Cost Seg Fully Engineered Residential) to $12,000 (the top of Engineered Tax Services' published $3,000–$12,000 range). Median for the segment is approximately $5,500. Automated tier ($995–$2,995 for Cost Seg Smart MF 5+) covers smaller properties but loses scope advantages at 20+ units.
Documented duplex pricing typically tracks SFR pricing closely — both are 27.5-year residential under MACRS. Cost Seg Smart, R.E. Cost Seg, and other automated/hybrid providers do not tier-up significantly for 2–4 unit residential. Engineered firms may charge marginally more for fourplex due to per-unit FF&E inventory but the methodology is identical.
Engineered providers in the dataset that serve larger multifamily include traditional engineering firms (ASCSP, Tax Court testimony, $5K–$15K+ engagements, estimated), Engineered Tax Services (publishes $3K–$12K for most studies; audit defense support at no additional charge), and Capstan Tax Strategies (fees not published; offers look-back studies for catch-up depreciation). Brand and engineering depth matter at this property scale; LP reporting requirements drive provider selection.