263A - UNICAP SMALL BUSINESS EXEMPTION

Have you built a building or made renovations since 2018?
You may be eligible to expense up to 30% of costs.

We help real estate developers and property owners expense development costs that would otherwise be capitalized under UNICAP (Uniform Capitalization). On average, 10-30% of total developmental costs can be expensed immediately, reducing your tax liability this year.

Send us your development costs and depreciation schedule, and our team will provide a customized savings analysis—helping you take full advantage of the UNICAP Exemption.

What Costs Are Eligible:

  • Construction Interest

  • Engineering & Architectural Fees

  • Portion of Soft Costs

  • Portion of Building Permits

  • Other Development Costs

Do You Qualify?

  • Property Built Since 2018

  • Self-Constructed Asset (Owned During Construction)

  • Small Business Taxpayer (Annual Gross Receipts of $30M or less)

  • Not a Syndicate (Less Discuss)

Call now (424) 835-4500 to learn more.

Show your brand.

“I’m proud to pay taxes in the United States; the only thing is, I could be just as proud for half the money!"

— Arthur Godfrey, famous radio broadcaster from the 1940’s and ‘50s

Make it shine.

Set up an initial consultation.