Section 04 of 12 / Evaluate the evidence
Identify which changes need a documented review with your adviser.
Property acquired after 19 January 2025; IRS guidance 14 January 2026
Contractors and practices acquiring business assets
Confirm acquisition, in-service and qualification facts; model state treatment and liquidity. IRS — IR-2026-06: Additional first-year depreciation guidance, 14 January 2026
Tax years beginning after 31 December 2024
Agencies and other businesses with qualifying development activity
Separate domestic/foreign work and expense treatment from credit eligibility. IRS — Internal Revenue Bulletin 2025-38: Revenue Procedure 2025-28
6 July 2026, now past
Businesses reviewing 2022–2024 domestic R&E
Check filed evidence and remaining routes with the adviser; do not advertise this as an open universal election. IRS — Internal Revenue Bulletin 2025-38: Revenue Procedure 2025-28
Tax years beginning in 2026
Capital-intensive businesses
Apply eligibility and other limits; do not confuse a maximum with the business’s usable deduction. IRS — Internal Revenue Bulletin 2025-45: 2026 inflation adjustments
Tax years beginning after 2025
Eligible pass-through owners
Recompute owner-level results rather than reusing a pre-2025 sunset model. IRS — Publication 334 (2025), Tax Guide for Small Business
2026 plan operations
Employer retirement plans and relevant owner-employees
Confirm payroll/recordkeeper configuration and participant treatment. IRS — Internal Revenue Bulletin 2025-49: 2026 retirement limits
Generally taxable years beginning after 31 December 2026
Plan sponsors and administrators
Distinguish 2026 statutory operation from later general regulatory applicability. IRS — Internal Revenue Bulletin 2025-40: Catch-up final regulations
Construction beginning after 30 June 2026
Businesses considering relevant commercial-building projects
Obtain a documented construction-start and eligibility assessment before quoting benefits. IRS — Internal Revenue Bulletin 2025-45: 2026 inflation adjustments
14 August 2026
US entities and groups with foreign-formed companies
Remove stale domestic BOI tasks while separately checking foreign-entity obligations. Federal Register — BOI reporting revision, effective 14 August 2026 Treasury — FinCEN permanently ends US beneficial ownership reporting, 11 August 2026
Contracts entered into in tax years beginning after 4 July 2025
Contractors with relevant residential contracts
Have a construction tax specialist check contract categories and method procedures. IRS — Internal Revenue Bulletin 2026-39: Accounting method guidance
Status follows the supplied research’s 3 November 2026 evidence cut-off. Eligibility, state treatment and business cash effects require separate review.
Request a dated applicability memo for the business and its owners.
The section 179 limit and QBI calculations are not purchase recommendations.
It does not create an automatic deduction for every owner.
Use three separate questions: which costs qualify; which year’s treatment is being addressed; and which procedure is available.
Request a contract inventory with tax year, commencement/entry dates, expected duration, contract type and current method.
Data protection is an existing operating duty, not a new 2026 optional feature.
Use this register for each material item:
Bring the existing plan and ask the reviewer to mark every recommendation still valid, changed, completed, expired or unresolved.
The general deadline in IRS — Internal Revenue Bulletin 2025-38: Revenue Procedure 2025-28 was 6 July 2026 and is past at this report’s date.
Read →Review gaps for the next research pass and the supporting evidence.
Read →Dated primary sources and expired-deadline handling; strong federal coverage with explicit state and case-specific limits.
Read →All web sources below were retrieved or found in indexed primary-source results on 3 November 2026.
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TAX PLANNING · RESEARCH & INSIGHT