Tax Planning

Year-end tax planningfor solo CPAs and EAs running a Q4 engagement under their firm's PTIN.

Four seasonal planning examples (Q4 estimated, R&D credit, IRC §174 R&E capitalization, multi-state nexus) run through a four-step owner-reviewed workflow. Available source context and configured decision records support review; the practitioner verifies current authority, facts, and filing treatment. Taxerity.AI is a drafting tool, not the signer.

Book a 15-min walkthrough →See pricing

Four seasonal pillars — Q4 estimated, R&D credit, IRC §174 R&E capitalization, multi-state nexus — all routed through the same four-step workflow.
Available source context and deadline entries support review; configured records can capture who accepted, modified, or rejected a planning item.
Per-engagement scope is set at intake. No fee unless the firm files a planning record. Pro subscription is Professional $149 per month; cancel anytime.

What we plan

Four seasonal pillars. One owner-reviewed workflow.

Every pillar routes through the same four-step review (screen, model, calendar, owner-review) with the same IRC §-citation per recommendation and the same audit-log recovery. The seasonal pill on each card is the actionable window — Q4 is the year-end safe-harbor close, Q3 is the R&D credit screen, Q1 is the multi-state nexus follow-on.

IRC §6654Q4 window

Q4 estimated payment

Year-end safe-harbor review window for selected federal and state estimated-payment topics.

The workflow can organize a Q4 estimated-payment scenario under IRC §6654 with configured source context and an owner-review checkpoint. The practitioner must verify the applicable federal and state rules, amounts, deadlines, and filing treatment; the workflow does not determine a safe-harbor result or promise coverage of every jurisdiction.

Deadline 2026-12-15

IRC §41Q3 window

R&D credit screen

Four-element §41 test screen — qualified research activity, qualified research expenses, business-component, and process-of-experimentation.

The workflow can organize selected IRC §41 research-credit topics and present them for owner review. Verify the activity, expenses, business component, process of experimentation, source authority, and filing treatment; a screen is not a credit determination or a completeness claim.

Deadline 2026-09-15

IRC §174Q4 window

§174 R&E capitalization

IRC §174 research or experimental expenditure review, with scope bounded to the configured catalog.

The workflow can present a configured §174 scenario for practitioner review. Verify the applicable tax year, facts, recovery period, authority, and filing treatment; Taxerity.AI does not determine an adjustment, direct an amended return, or claim complete current-law coverage.

Deadline 2026-12-31

IRC §6043Q1 window

Multi-state nexus

Payroll / revenue / economic-nexus crossings — a new filing obligation opens the moment a threshold trips.

Multi-state nexus research can surface selected threshold topics — payroll presence, revenue share, or economic nexus — for owner review. The platform's coverage roster is bounded; verify the applicable state rules, dates, and filing obligations before relying on a planning suggestion.

Deadline 2027-03-15

The workflow

Four steps. One owner-review checkpoint.

Each step in the year-end planning engagement is short, deliberate, and bounded — the platform does not transmit to the IRS at any point; the firm's PTIN stays on the planning record across all four.

Screen firm-current-state.

The platform reads the engagement file as it stands today — income types (W-2, 1099, K-1, Schedule C, rental), entity types, Q3 estimated payments already on the ledger, R&D candidate activity from the practitioner payroll + supply trail, and the multi-state footprint (payroll presence, revenue share, economic-nexus thresholds). Q3 estimated and the §6654 safe-harbor threshold crosscheck is the first gate the screen runs, because under-estimating Q3 is the single most common year-end underpayment path.

Q3 estimated vs. §6654 threshold
R&D candidate activity
Multi-state footprint
Entity elections on file

Model the year-end outcome.

Project the year with the screen inputs + the IRC sections most likely to move on this engagement — §199A QBI at the practitioner scale, §174 R&E capitalization on any research activity surfaced in the screen, state nexus on every cross-state footprint, capital-gains harvesting on any realized carry, and the retirement-plan max-out (Solo 401(k) / SEP-IRA) on the Schedule C bottom line. The model renders as a scenario matrix: baseline, + retirement, + §174, + harvest — each row carries an IRC §-citation so the practitioner reads the §-chain inline.

baseline	§199A · §174
+ retirement	§401(c)(2)
+ harvest	cap-gains
+ nexus	§6043

Render the deadline calendar.

The model rolls into a deadline-by-deadline calendar — Q4 estimated (federal + every nexus state on one row), retirement plan funding window (Solo 401(k) / SEP-IRA), year-end entity moves (C-corp election deadline, S-election late §1362 path, multi-state nexus filings), and any state-level extensions or estimated-payment states that ripple into January. Each row carries the deadline-ISO date, the IRC §-citation, and the owner-review status so the practitioner sees the entire year-end calendar on one screen.

q4_estimated · 2026-12-15 · federal + every nexus state

Owner-review the plan.

Recommendations in the supported workflow are presented for firm owner review before transmission. The owner can accept, modify, or reject with a timestamp and reason; configured records may capture the decision and available source context. The practitioner remains responsible for the planning record and filing decision; the platform is a drafting tool, not the signer.

Owner queue: accept / modify / reject
Firm-PTIN-signed engagement file

01 · Section

Where does Circular 230 liability sit when the AI flags something

The practitioner remains responsible for professional judgment, supervision, and the filing decision; the product is not professional approval or a substitute for advice.

Where does Circular 230 professional liability sit when the AI flags something on a return?

Taxerity.AI presents a draft for the practitioner to accept, modify, or reject; it does not sign a return, provide professional approval, or replace the practitioner’s judgment. Any duties under Circular 230 or other professional rules remain with the practitioner, who should obtain qualified advice about the engagement and filing.

Read the trust page →

Engagement pricing

Per-engagement scope is set at intake — and the platform subscription is unchanged.

Tier	Shape	What's included
Per-planning engagement	Scoped per engagement	Screen, model, calendar, and owner-review — all on the same per-engagement record. Quote at intake so the firm knows the scope before any work begins.
No fee without a planning record	No fee without a signed plan	If the firm decides not to file a year-end planning record after intake — a year that closes on the basis the engagement already carries, a mid-year scope change — there is no per-engagement fee.
Platform subscription	Professional $149 / month	Same Pro subscription /pricing surfaces — base platform, scanner, owner-review queue, audit log, and ProConnect / UltraTax / Lacerte / CCH Axcess / OLT Pro integrations.

Per-engagement scope is set at intake; the platform subscription is unchanged.

Have a year-end engagement on the docket? →

A 15-minute walkthrough of the planning workflow on a real engagement — no deck, no commitment. Pricing stays on the matching Pro tier once you're ready. Start with a 14-day free trial of the base platform first.

Book a 15-min walkthrough →