263A Benefit we have found to date: $103,719,784

Specialized tax expertise.

Unlock the potential of complex tax scenarios with our deep knowledge in 263A Reporting, Opportunity Zone Investments, and exclusive tax strategies.

We partner with CPAs, Accounting Professionals, Developers, and others.  We provide continuing education for CPAs to enhance skills and strengthen relationships with clients.

Who We Are

What we do and why it's important.

At Specialty Tax LLC, we specialize in identifying and implementing tax strategies that others often overlook—like the Small Business Exception to Section 263A. This provision allows qualifying businesses to expense indirect costs, creating substantial tax savings and improving cash flow. Our work is essential because many developers and CPAs miss out on these opportunities, leaving money on the table. By leveraging our expertise, clients can optimize their tax positions and reinvest savings into their business growth.

Client
Success
Stories.

Real Results, Real Savings

“Partnering with Specialty Tax LLC has been transformative for our business. Their deep knowledge and strategic guidance on Opportunity Zones and Section 263A allowed us to leverage tax benefits we didn’t even know were possible. They not only saved us millions but also streamlined our processes to ensure ongoing compliance. We trust them implicitly with all our specialized tax needs.”

Who We Are

Why you haven't heard of this.

Section 263A (UNICAP) of the U.S. Tax code primarily centers around inventory. Self-constructed assets are also part of this code, but not typically considered when discussing the Small Business Exemption introduced in the 2017 Tax Cuts and Jobs Act. Strategies involving bonus depreciation and cost segregation often overshadowed this small business exemption for the self-constructed assets. However, for small businesses, those with average gross receipts under $25 million, ($30M in 2024) understanding this exception could have a significant impact on their overall capitalized costs.

Potential Benefits

By leveraging the Small Business Exception to Section 263A, you could immediately expense 10-30% of your total development costs that would otherwise be subject to UNICAP rules. These are significant savings that can directly boost your cash flow and bottom line.

Comprehensive tax solutions for every challenge.

Maximize benefits while ensuring compliance. 

263A Reporting Mastery

Navigate the intricacies of capitalization and cost reporting with our expert guidance, ensuring compliance and optimal tax treatment.

Specialized Tax Consulting

From high net-worth individual taxation to unique corporate tax scenarios, our tailored advice helps you navigate the maze of tax regulations effectively.

Opportunity Zone Investments

Leverage our deep understanding of Opportunity Zones to benefit from significant tax incentives, while contributing to economic growth in underserved areas.

Documentation and Compliance Support

Ensure your business meets all regulatory requirements with our comprehensive documentation support, safeguarding against audits and penalties.

Trusted by hundreds of clients.

Discover how Specialty Tax LLC can transform your tax challenges into opportunities. Connect with us today and start paving the way towards substantial tax savings and enjoy peace of mind from full compliance.