Engineering-based tax incentive studies. Built for audit defensibility.
CSS Resources LLC helps businesses and real estate owners improve cash flow and reduce tax liability by applying well-established incentives within the U.S. tax code—supported by thorough documentation and disciplined classification.
We specialize in three core services:
Cost Segregation Studies (MACRS reclassification support)
R&D Tax Credits (IRC §41)
Land Nutrient Deductions (IRC §180)
Our role is straightforward: identify eligible opportunities, quantify the benefit, and support the position with documentation designed to withstand IRS scrutiny.
Our mission
Our mission is to help clients retain more of what they earn by executing tax incentive strategies that are technically correct, economically meaningful, and defensible.
We do not sell “one-size-fits-all” write-offs. Each engagement begins with feasibility—because the right answer is sometimes not to proceed.
What we do
Cost Segregation Studies
Cost segregation is an engineering-based methodology that identifies and documents building components that may qualify for shorter depreciation lives (e.g., 5-, 7-, or 15-year property) rather than standard building life—resulting in accelerated deductions and improved near-term cash flow.
We emphasize correct classification between:
Land vs. land improvements
Building components vs. personal property
Short-life property vs. structural components
R&D Tax Credits (IRC §41)
R&D credits are not limited to traditional “laboratory” research. Many businesses qualify through work that improves products, processes, software, tooling, manufacturing methods, or construction techniques—when activities meet the IRS requirements and are supported by credible records.
We help clients and their advisors:
Identify qualifying projects and activities
Quantify qualified research expenses (QREs)
Build an audit-ready substantiation package
Land Nutrient Deductions (IRC §180)
For qualifying agricultural operations, certain soil and water conservation expenditures and fertilizer/soil conditioning costs may be deductible under IRC §180 when properly supported and classified.
We focus on fact development and documentation—because land-related positions can become high-risk when costs are vague, bundled, or inconsistently treated.
How we work
Our approach is designed for business owners and the professionals who advise them.
Feasibility-first
We assess eligibility, materiality, and documentation readiness before recommending a full study.
Documentation-driven
We build support that is usable by your CPA and defensible if examined.
Coordination with advisors
We collaborate with your CPA, attorney, or internal finance team to ensure clean implementation and consistent reporting.
Who we serve
We support clients across a range of industries, including:
Commercial and residential real estate owners and investors
Developers and construction firms
Manufacturers and industrial operators
Technology and software businesses
Medical, dental, and veterinary practices
Agriculture and land-based operations (where applicable)
Whether you are evaluating a new acquisition, recent construction, a renovation, or ongoing innovation work, we help determine what is eligible—and what is not.
What to expect
Most engagements follow a clear sequence:
Initial review of your facts and available records
Feasibility conclusion (proceed / do not proceed / proceed with limitations)
Scope alignment and engagement (if warranted)
Analysis and workpapers prepared for implementation and support
Advisor coordination for filing and reporting consistency
Why clients work with us
A disciplined approach focused on accuracy and defensibility
Engineering-backed methods for property classification and support
Clear deliverables that help your CPA implement the outcome efficiently
A professional standard that avoids aggressive, marketing-driven positions
Ready to evaluate an opportunity?
If you have a property, project, or operational activity you believe may qualify, we can begin with a feasibility review.
