Amplifying Client Success: The Strategic Role of CPAs in Tax Year 2025

As we celebrate the 10/15 deadline and look ahead to planning season, the ability for CPAs to build lasting client relationships hinges on proactive, strategic tax planning. By engaging clients early, ongoing conversations about planning and strategy allow you to offer greater value and insight into opportunistic tax-saving measures. 

Recent changes in tax legislation due to the One Big Beautiful Bill Act (OBBBA) have placed CPAs at the forefront of helping clients understand and capitalize on specialty tax opportunities in tax year 2025. These opportunities, such as international compliance and transfer pricing, cost segregation, property tax, and R&D tax credits, not only provide substantial financial benefits but also serve to deepen advisory relationships. By guiding clients through the complexities of these areas, CPAs will position themselves as strategic partners in their clients’ ongoing business growth and development.

Understanding OBBBA: Navigating the Changing Tax Landscape

The introduction of OBBBA signifies a landmark shift in tax legislation, bringing both challenges and opportunities. Advisors must stay informed and adaptable, guiding their clients through changes such as the reinstated 100% bonus depreciation, 174 expensing opportunities, and the evolving parameters of the R&D tax credit. This proactive stance is crucial for ensuring businesses remain compliant, competitive, and taking advantage of maximizing all available tax deductions.

Key Specialty Tax Opportunities: Transformative Strategies for Value Delivery

Leveraging International Tax Compliance and Transfer Pricing Strategies 

Global business operations require a deep understanding of international tax compliance, which has grown increasingly complex. CPAs can deliver significant value by helping clients navigate changing regulations, such as the shift from GILTI to NCTI (Net CFC Tested Income) under the OBBBA.

By advising on compliance strategies and avoiding costly penalties, CPAs reinforce their role as essential partners for their clients as they operate in international business. Effective transfer pricing planning is also critical to prevent double taxation and ensure regulatory compliance, giving clients confidence in their cross-border operations.

CPAs who master international tax compliance and transfer pricing position themselves as indispensable advisors to globally active clients.

Cost Segregation and Real Property Taxation

Cost segregation remains a pivotal strategy in the advisory arsenal for CPA firms, particularly for clients heavily invested in real estate. By identifying and reclassifying personal property assets to shorter depreciation lives, clients can significantly increase immediate cash flow, allowing for reinvestment and growth. CPAs should advise clients who own commercial real estate properties of the substantial depreciation benefits that can be unlocked, especially if recent acquisitions or renovations have been made. Identifying properties valued at $750,000 and above, or renovations over $200,000, presents real potential for added tax savings. Proactively leveraging cost segregation strengthens client relationships while unlocking meaningful financial benefits.

A strategy beyond income tax deductions is to focus on real estate tax values. For clients in volatile real estate markets, particularly in sectors with high tenant turnover, this strategy is not only vital for optimizing financial performance but also enhances client satisfaction by maximizing property investment returns. Many property owners unknowingly overpay on their property tax bill due to various factors, so if your client is paying at least $50,000 or more in property tax, a review of their assessment is recommended.

Maximizing R&D Tax Credit Opportunities 

Innovation is a driving force for many industries, and uncovering R&D tax credit opportunities can deliver meaningful financial returns for businesses. These credits apply for clients regularly engaged in research activities, including product development, software creation, prototype testing, and process improvements. 

By pinpointing potential qualified research activities, CPAs can offer clients strategic insight to reduce current tax liability and reinvest in future innovation. This proactive guidance not only improves profitability but also demonstrates the CPA’s commitment to strategic business growth. Uncovering R&D tax credit opportunities enhances client profitability and positions CPAs as forward-thinking advisors.

Energizing Client Engagement through Site Selection & Economic Incentives  

Relocation and expansion decisions can have a profound impact on a client’s bottom line, but only if approached proactively. CPAs who engage early in site selection and economic incentive planning help clients maximize the financial advantages available to them, rather than reacting after decisions are already made.

Understanding state and local tax structures, workforce availability, infrastructure, and incentive programs is essential. Many economic incentives, such as tax credits, abatements, or grants, are time-sensitive or limited, and proactive planning ensures clients capture the full value. For example, a client considering a new facility may also qualify for significant state R&D credits, property tax abatements, or workforce training grants—but only if the opportunity is identified early.

CPAs add unexpected value to clients by combining financial modeling and tax expertise to assess potential locations, quantify cost savings, and compare alternatives. This guidance allows clients to make informed, data-driven decisions that optimize operational efficiency and long-term growth.

Beyond immediate savings, proactive advisory in site selection and incentives strengthens client relationships. These incentives are free equity to fund client expansion projects. Clients see their CPA not just as a compliance expert but as a trusted strategic partner who directly contributes to business growth and competitive advantage.

Deepening Relationships Through Expert Guidance 

Specialty tax strategies are more than compliance tools—they’re drivers of growth. Teams that proactively identify opportunities and offer actionable insights strengthen client revenue and retention while boosting firm success.

Partnering with a firm like McGuire Sponsel can amplify your advisory impact. Acting as an extension of your team, we provide specialized expertise to support complex tax planning, enhance client relationships, and elevate financial outcomes. Explore our Planning Guide for Tax Year 2025 for a comprehensive roadmap, or register for the upcoming eight-part Specialty Tax Insight Series for Tax Year 2025.