2027 Tax Planning Webinar
Our tax professionals will break down the latest tax and trade developments and discuss practical planning strategies to help strengthen cash flow, support growth initiatives, and position your organization for success in 2027 and beyond.
Topics
- Tax strategy as a capital allocation tool
- Optimizing R&E expensing, bonus depreciation, section 179, QPP, QOZs, and section 163(j)
- Navigating changing tariff regulations and their tax implications
- Exit planning, ownership transitions, and expanded QSBS opportunities
- Wealth transfer and charitable planning strategies
- The impact of PTET, SALT, loss limitations, and trust planning on liquidity events
- Update on the limited partner exemption
Build Your Tax Strategy for 2027 and Beyond
With greater certainty around key provisions of the One Big Beautiful Bill Act, now is the time to consider how the evolving tax landscape could shape your planning.
As businesses and individuals look ahead, new opportunities and considerations may influence decisions for 2027 and beyond.
Explore our 2027 Tax Planning Guide for thoughtful commentary, industry-specific perspectives, and practical strategies to help turn tax complexity into informed planning.
2027 Tax Planning Guide
Make tax planning a catalyst for growth, efficiency, and long-term performance.
As the focus shifts from understanding the One Big Beautiful Bill Act (OBBBA) to strategic planning, businesses have an opportunity to use tax decisions to drive growth, efficiency, and long-term performance.
The CBIZ 2027 Tax Planning Guide connects tax, trade, and regulatory developments with your broader business goals, helping you identify opportunities, manage uncertainty, and plan confidently for 2027 and beyond.
Download NowInsights that matter for navigating tax complexity.
Tax Considerations for Businesses
Section 174A permanently restores current deductions for domestic R&E expenditures incurred after 2024, while foreign research expenditures remain subject to 15-year amortization.
INSIGHTS
Businesses should prioritize modeling cash flow changes, coordinate with R&E credits and ASC 740 positions, and plan around measures to remediate any impermissible accounting methods from 2022-2024.
Form 6765 is becoming an increasingly important component of how R&E tax credit claims are evaluated, documented, and supported.
INSIGHTS
Beginning with 2026 tax years filed in 2027, taxpayers should expect greater scrutiny of the connection between qualified research expenses and specific business components. Maintaining contemporaneous project documentation, employee activity support, contractor records, and supply expenditure detail will be critical to both Form 6765 compliance and audit defense.
The OBBBA also introduced section 168(n), which allows an elective 100% first-year depreciation deduction for qualifying U.S. manufacturing, production, and refining real property constructed and placed in service between Jan. 19, 2025, and January 1, 2031.
INSIGHTS
While accelerated cost recovery provisions can create meaningful cash flow benefits, middle-market businesses should avoid a one-size fits-all approach. This means coordinating bonus depreciation with section 179, Qualified Production Property, state decoupling, and depreciation recapture. Capital investment decisions should be evaluated alongside equipment acquisition timing, cost segregation opportunities, facility-use mapping, net operating loss capacity, and taxable income projections. A coordinated tax strategy can help organizations maximize long-term value while balancing immediate deductions against future tax planning objectives.
The qualified business income (QBI) deduction under section 199A is now a permanent part of the Internal Revenue Code, preserving the 20% deduction for eligible pass-through business income.
INSIGHTS
With section 199A now permanent, tax planning can shift from preserving a temporary benefit to maximizing its long-term value. Business owners may want to revisit entity structure, compensation strategies, and capital investment plans to better balance immediate deductions against the potential reduction in qualified business income. Modeling these tradeoffs can help identify opportunities to optimize both current-year tax savings and the ongoing benefit of the QBI deduction.
The first new 10-year Qualified Opportunity Zone (QOZ) designation cycle begins Jan. 1, 2027, creating new investment opportunities and introducing enhanced benefits for investments in eligible rural zones.
INSIGHTS
Businesses and owners should distinguish legacy QOF compliance from new program investment analysis. Planning for the 2026 deferred gain inclusion tax and evaluating the potential benefits of post-2026 QOF investments may help support more informed investment and liquidity decisions. Plan to update reporting systems before the new designation cycle begins.