To reduce the uncertainty of absorbed dose for high energy photon beams, water has been chosen as a reference material by the dosimetry protocols. However, solid phantoms are used as media for absolute dose verification of intensity modulated radiotherapy (IMRT). For the absorbed dose measurement, the fluence scaling factor is used for converting an ionization chamber reading in a solid phantom to absorbed dose to water. Furthermore the depth scaling factor is indispensable in determining the fluence scaling factor. For IMRT beams, a photon energy spectrum is varied by transmitting through a multileaf collimator and attenuating in media. However, the effects of spectral variations on depth scaling have not been clarified yet. In this study, variations of photon energy spectra were determined using the EGS Monte Carlo simulation. The depth scaling factors for commercially available solid phantoms were determined from effective mass attenuation coefficients using photon energy spectra. The results clarified the effect of spectral variation on the depth scaling and produced an accurate scaling method for IMRT beams.