The Specialty Tax office in Lindon, Utah at dusk
Section 263A / UNICAP specialists

Built or renovated? The tax savings you and your CPA won’t want to miss.

If you built, renovated, or improved a property since 2018, the 263A small business exemption may let you deduct a share of those costs now instead of over decades. We run the study and give your CPA the documentation to file it.

Free 2-minute calculatorWorks alongside your CPANationwide

$343M+in total client benefits identified since May 2024
61 yearsof industry experience
12–31%of construction cost identified (22% average)

What we do

Focused tax strategies for property owners. One goal: more deductions, sooner, with documentation that holds up.

Who we help

Property owners & developers

New build, renovation, or tenant improvements since 2018? See what you could deduct now.

Try the free calculator

CPAs & tax pros

We do the study and the documentation. You keep the client and the filing.

Partner with us

Builders & contractors

Homebuilders and general contractors with recent projects often qualify. We can screen a whole portfolio.

See how it works

How it works

  1. Use the calculator

    Use the free calculator or call us. It takes about two minutes.

  2. We do the study

    We confirm eligibility, quantify the costs, and document everything.

  3. Your CPA files it

    Your CPA reviews the study and takes the position on your return.

Why Specialty Tax

Specialists, not generalists

We focus on the provisions most firms don’t have time for.

CPA-ready documentation

Clear methodology your CPA can review and rely on.

Construction and tax experience

Founders who have built projects, plus a CPA licensed since 1978.

Straight answers

If your project isn’t a fit, we tell you up front.

Not sure if your project qualifies?

Answer a few questions and see an estimated benefit in about two minutes. No cost, no obligation.

Free Calculator
Or call (801) 899-9454

Recent results

Real projects. Eligible costs identified through our 263A studies.

All case studies

Results shown are past client results and are not a guarantee of future outcomes. Benefits are subject to qualification requirements and are tax-year dependent. Your CPA or EA remains the ultimate filing authority.

What clients say

“Rhett and his team are truly world-class. I would highly recommend their services and expertise, particularly when navigating complex tax scenarios and 263A reporting.”
Parker P.Client
“They dug deep and found savings I didn’t even know were possible. My return has never looked better. Give them an opportunity and you won’t be disappointed.”
Grant G.Client
“They’re doing really awesome stuff here and making me look really good in the process. They’re prompt and easy to work with and provide a high amount of value for my clients.”
Eric B.Client

Get your free estimate

Start with your property type and basis. The full calculator opens with your numbers filled in.

  1. See your estimate in about two minutes.
  2. Request a formal proposal if it's worth pursuing.
  3. Your proposal arrives by email, with a copy to your CPA.

Prefer to talk now?

(801) 899-9454

Frequently asked questions

What does Specialty Tax do?

We help property owners deduct construction and improvement costs sooner, mainly through Section 263A (UNICAP) small business exemption studies. We do the study and documentation; your CPA files the return.

Does my project qualify?

The best fits built, renovated, or improved a property since 2018, still own it, and meet the small business gross receipts test. The free estimate and a short call tell you quickly.

How much could I save?

Across our studies, eligible costs ran from 12% to 31% of construction cost, averaging 22%. Past results are not a guarantee; your facts decide.

Do you replace my CPA?

No. We work alongside your CPA. We don’t prepare returns or give legal advice, and your CPA and you make the filing decision.

Are these strategies IRS-approved?

Section 263A and its small business exemption are part of the tax code. The IRS doesn’t pre-approve positions for individual taxpayers, so we focus on eligibility and clean documentation.