TAX PLANNING · RESEARCH & INSIGHTSubject: Enter 2027 with a tax delivery plan—not just another strategy report
Preview text: Three planning priorities for the next quarter and a practical renewal test.
Edition: Q1 2027 planning outlook, drafted 3 November 2026
Priority one: build the next year from confirmed facts
The new planning year should begin with the entity and owner structure, current forecasts, operating states and known decisions. Ask the adviser to identify which assumptions need refresh before relying on the model.
The IRS’s small-business guidance reflects permanent continuation of the QBI deduction under the 2025 legislation, with changes relevant after 2025. That does not establish eligibility for every owner. IRS — Publication 334 (2025), Tax Guide for Small Business
For your business, request a current applicability review and a list of decisions that could change the result. Keep the business case for investment and staffing separate from a tax forecast.
Priority two: align payroll and plan administration
The final catch-up regulations generally apply for taxable years beginning after 31 December 2026, with exceptions and transition details. This is distinct from the 2026 operation of the statutory Roth catch-up requirement. IRS — Internal Revenue Bulletin 2025-40: Catch-up final regulations
Before the next quarter begins, ask the administrator to confirm the plan-specific timetable, data requirements and responsible parties. Do not infer an unchanged threshold or contribution limit for a later year from the figures used in a 2026 example; require the applicable published figures when the plan is finalised.
Priority three: buy continuing work deliberately
At renewal, separate completed one-off projects from monitoring and new decisions. A prior-year benefit may continue, but the next annual fee should explain what the team will do to maintain, reassess or extend the work.
AICPA’s August 2026 episode with Brian Davis discusses how technology can create capacity for advisory service. For buyers, the useful question is concrete: what additional attention, analysis or follow-through will that capacity deliver? Tax Section Odyssey — Turning technology gains into client value, 27 August 2026
The quarterly review agenda
Spend the first part of the meeting on changed business facts, the second on open decisions and the third on implementation evidence. Close with named owners and a calendar of confirmed dates. If technical assumptions or partner funding remain unresolved, record the review required before execution.
For a contractor, include the cash forecast and committed projects. For a practice, include partner and workforce implications. For an agency, include owner responsibilities, workforce locations and planned ownership changes.
Read next: complete the readiness quiz and the next-steps decision path. A high score means the purchasing inputs are stronger; it does not approve a strategy or guarantee savings.
This is a planning outlook based on information available on 3 November 2026, not a forecast of new legislation or financial returns.