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Short, plain-English guides to the 263A small business exemption and related tax strategies for property owners and CPAs.

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263A / UNICAP

Understanding Recent Changes to Section 263A and Its Impact on Real Estate Projects

Section 263A, often called UNICAP (Uniform Capitalization), has long influenced how businesses handle costs related to real estate construction and improvements. While the rule itself is…

Specialty Tax · June 19, 2025 · 4 min read
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Watch the quick explainers

Short videos on how the 263A opportunity works.

Coming soon

  • What is the 263A small business exemption?
  • Which property types qualify for the 263A exemption?
  • How CPAs can add 263A studies for their clients
  • The gross receipts test, explained
  • Amending prior returns for 263A: a Form 3115 overview
  • 263A for hotels
  • 263A for self-storage
  • 263A for medical and dental offices

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