2026 Year-End Tax Planning for Business Owners: How to Manage Taxable Income and Maximize Your 199A QBI Deduction

2026 Year-End Tax Planning for Business Owners: Avoid Costly Mistakes

2026 Year-End Tax Planning for Business Owners: 12 Proven Moves to Protect Your QBI Deduction and Avoid a Costly Tax Surprise

By the Pantana CPA Tax Planning Team | Published November 2026 | Reading time: about 14 minutes

The short answer

For tax year 2026, business owners can deduct up to 20% of qualified business income (QBI) under Section 199A. The full deduction is available with no wage or property tests if taxable income stays at or below $403,500 (married filing jointly) or $201,750 (single or head of household), the 2026 thresholds published in Section 4.26 of IRS Revenue Procedure 2025-32. The most effective year-end moves are maximizing retirement contributions, timing income and expenses, right-sizing S corporation wages, and running a projection before December 31, 2026, so every move is measured against your own numbers.

Every November, the same questions start landing on a tax professional’s desk. Should I buy the truck now or in January? Am I paying myself the right salary? Is there anything I can still do before the year ends? At Pantana CPA, where we have been answering those questions for Georgia business owners and clients across the country since 2002, the answer almost always circles back to one thing: taxable income. Where it lands on December 31 decides your bracket, and for most small business owners it also decides how much of the qualified business income deduction you actually keep.

This year, that conversation carries extra weight. The One Big Beautiful Bill Act (Public Law 119-21), signed July 4, 2025, made the Section 199A deduction permanent and changed how it phases out. Tax year 2026 is the first year those changes are fully in effect. (For the full rundown of the law, see our guide to what the One Big Beautiful Bill Act means for you.) Below, we walk through what changed, which strategies work best, and how the math played out for one business owner who planned early.

Key 2026 Numbers Every Business Owner Should Know

These figures come directly from IRS Revenue Procedure 2025-32, IRS News Release IR-2025-111, and IRS Notice 2025-67. Within Rev. Proc. 2025-32, the QBI amounts are in Section 4.26, the standard deduction in Section 4.14, Section 179 in Section 4.24, and the excess business loss limit in Section 4.31.

2026 Item	Married Filing Jointly	Single / Head of Household
QBI threshold (full 20%, no wage test)	$403,500	$201,750
QBI phase-in range ends at	$553,500	$276,750
Standard deduction	$32,200	$16,100 / $24,150
37% bracket begins above	$768,700	$640,600
401(k) employee deferral	$24,500, plus $8,000 catch-up at age 50+ ($11,250 at ages 60 to 63)
Total defined contribution limit (SEP, profit sharing, 401(k))	$72,000 per participant (catch-up contributions are added on top)
Section 179 expensing limit	$2,560,000, phasing out above $4,090,000 of property placed in service
Bonus depreciation	100% for qualified property acquired after January 19, 2025, with the old phase-down eliminated. Property acquired under a written binding contract dated on or before January 19, 2025 stays under the prior phase-down schedule (IRS Notice 2026-11)
Excess business loss limit (Rev. Proc. 2025-32, Section 4.31; the new law made the limit permanent and reset its inflation base, so 2026 is lower than 2025)	$512,000	$256,000
Georgia individual income tax rate	4.99% for tax years beginning January 1, 2026, with further annual cuts of 0.125% (toward a 3.99% floor) possible from 2027 only if state revenue targets are met (Office of the Governor, HB 463)

Why 2026 Is a Different Kind of Year-End for Pass-Through Owners

When the QBI deduction arrived in 2018, it came with an expiration date of December 31, 2025. For eight years, owners of S corporations, partnerships, LLCs, and sole proprietorships planned around a deduction that might disappear. That uncertainty is gone. (We covered the broader business changes in how the One Big Beautiful Bill impacts small business owners.) Under the new law, as summarized by the IRS on its business provisions page, three changes now shape 2026 planning:

• The 20% deduction is permanent. You can now build multi-year strategies, such as entity structure and retirement plan design, around it.
• The phase-in range is wider. It grew from $50,000 to $75,000 for single filers and from $100,000 to $150,000 for joint filers. That means the deduction fades more gradually once you cross the threshold, and every dollar of taxable income you trim inside that range has a measurable effect.
• A new $400 minimum deduction. Beginning in 2026, taxpayers with at least $1,000 of QBI from active businesses in which they materially participate receive a deduction of at least $400. That mostly helps side businesses and smaller sole proprietors.

The statutory text is in 26 U.S.C. Section 199A, and the IRS overview is on its Qualified Business Income Deduction page.

How the QBI Deduction Works, in Plain English

Think of the deduction as having three zones, all based on your taxable income before the QBI deduction:

Zone 1: At or below the threshold

Taxable income of $403,500 or less (joint) or $201,750 or less (single). You get 20% of your QBI, period. There is no W-2 wage test, no property test, and it does not matter if you are a doctor, lawyer, or consultant. The only cap: the deduction cannot exceed 20% of your taxable income minus net capital gains.

Zone 2: Inside the phase-in range

Taxable income between $403,500 and $553,500 (joint) or $201,750 and $276,750 (single). Two limits start to bite on a sliding scale. First, a wage and property limit: the deduction for each business is capped at the greater of 50% of W-2 wages paid, or 25% of W-2 wages plus 2.5% of the unadjusted basis of qualified property (UBIA). Second, if you own a specified service trade or business (SSTB), such as health, law, accounting, consulting, financial services, or athletics, only part of your QBI still counts. The SSTB categories are defined in Treasury Regulation Section 1.199A-5.

Zone 3: Above the range

Taxable income above $553,500 (joint) or $276,750 (single). The wage and property limit applies in full, and SSTB owners lose the deduction entirely.

The IRS uses Form 8995 for taxpayers in Zone 1 and Form 8995-A for everyone else. The practical takeaway: the closer you are to a zone boundary, the more a year-end move is worth.

The Questions Tax Professionals Hear Most at Year-End

Before we get to strategy, here is what clients actually ask us between November and December 31, and the short version of each answer:

• “Is it too late to lower my 2026 taxes?” No. Most of the moves below can be made through December 31, 2026, and some, like employer profit-sharing and SEP contributions, can be funded up to the return due date.
• “Should I buy equipment before the year ends?” Only if the business needs it and the property is placed in service by December 31. Paying a deposit is not enough.
• “Am I paying myself the right salary from my S corporation?” It depends on reasonable compensation first, and on where your income sits relative to the QBI thresholds second.
• “Does a bigger deduction always mean a smaller tax bill?” No. Some moves reduce your QBI deduction while lowering your total tax. We show exactly how in the case study below.
• “How much should my fourth-quarter estimate be?” That number should come from a projection, not last year’s return. The Q4 2026 payment is due January 15, 2027.

Manage Taxable Income Carefully: 12 Year-End Moves and Which Ones Work Best

Not every strategy fits every business. Here is how each one works, what it does to your QBI deduction, and who it helps most.

1. Run a year-end projection before you do anything else

This is the step that makes every other step work. Using actual results through October or November, plus realistic estimates for the final weeks, a projection tells you which QBI zone you are in and how far you are from the next boundary. Without it, you are guessing. Here is why a year-end tax projection can save you thousands, and how it compares to the mid-year check-in we recommend every July. Works best for: everyone, and especially owners whose income changed more than 15% from last year.

2. Maximize retirement contributions

Retirement contributions are the cleanest way to lower taxable income because they keep the money in your control.

For 2026, an owner-employee can defer $24,500 into a 401(k), plus an $8,000 catch-up at age 50 or older, or $11,250 at ages 60 to 63. Employee deferrals and employer contributions together cannot exceed $72,000 per participant; only catch-up contributions sit on top of that cap, under the Section 415(c) limit in Notice 2025-67. If you are 50 or older, read up on the 2026 changes to retirement catch-up contributions before you finalize your elections. The IRS explains one-participant plans on its One-Participant 401(k) page.

There is a QBI nuance most owners miss. For an S corporation owner, your own elective deferrals come out of your W-2 pay, so they lower taxable income without lowering QBI. Employer contributions, like profit sharing or a SEP, are deducted by the business, so they lower both taxable income and QBI. Both can be smart. They just behave differently. Works best for: owners in or near the phase-in range, and SSTB owners trying to get back under the threshold.

3. Time income and expenses (cash-method businesses)

If your business uses the cash method, you have two levers: delay billing so payment arrives in January, and pay deductible expenses such as supplies, repairs, and professional fees before December 31. This is a timing strategy, not a permanent saving, so it works best when you expect 2027 income to be similar or lower. It also depends on clean, current books; our accounting and bookkeeping services keep those numbers ready for year-end decisions. Works best for: service businesses and contractors with predictable receivables.

4. Buy equipment, but understand the double edge

With 100% bonus depreciation restored for qualified property acquired after January 19, 2025 (and no phase-down now scheduled), and Section 179 expensing at $2,560,000, a business can deduct the full cost of qualified equipment placed in service by December 31.

IRS Publication 946 covers the rules.

The catch: depreciation lowers business profit, which lowers QBI, which lowers your 20% deduction. On an $85,000 machine, that can mean $17,000 less QBI deduction. The purchase can still be the right call, because the depreciation reduces taxable income dollar for dollar, but run the numbers.

You can also elect out of bonus depreciation or use a partial Section 179 amount to land exactly where you want.

One more check: equipment acquired under a binding contract signed on or before January 19, 2025 does not get 100%; it follows the old phase-down in prior-law Section 168(k)(6), which allows only 20% for property placed in service in 2026. (A separate one-time election to take 40%, or 60% for certain long-production property, instead of 100% applied only to property placed in service in the taxable year that included January 20, 2025, so it mainly matters for 2025 returns and fiscal-year businesses.) For a deeper look, see our guide to buying equipment before year-end. Works best for: capital-intensive businesses that need the equipment anyway.

5. Right-size S corporation wages

Your salary must first meet the IRS reasonable compensation standard, explained on the IRS page on S corporation compensation.

Beyond that floor, wages play two opposing roles in the QBI math: higher wages lower QBI, but they raise the W-2 wage limit. Where the 50% of W-2 wages cap under Section 199A(b)(2)(B)(i) is the binding constraint, the arithmetic break-even point falls where owner wages equal roughly 2/7 (about 28.6%) of business profit before those wages.

Treat that as a modeling rule of thumb, not a target: it is not an IRS standard, and your salary must always independently satisfy reasonable compensation based on your duties, hours, and what comparable businesses pay.

Below the threshold, extra wages usually just shrink your deduction. Owner wages need to run through a real payroll system (here is the hidden risk of paying people outside payroll), and if you are still deciding whether an S corporation makes sense, start with choosing the right business structure. Works best for: S corporation owners above $403,500 (joint) or $201,750 (single) with few or no other employees.

6. Add qualified property to strengthen the property test

The alternative limit of 25% of wages plus 2.5% of UBIA helps businesses with few employees but significant equipment or buildings. Property placed in service counts at its original cost for at least 10 years, even after it has been fully depreciated. A $200,000 piece of equipment adds $5,000 of limit capacity each year. Works best for: rental real estate, manufacturing, and trucking businesses in Zone 2 or 3.

7. Aggregate related businesses

If you own more than one business with at least 50% common ownership, Treasury Regulation Section 1.199A-4 may let you combine them for the wage and property test. A low-wage, high-profit business can borrow wages from a sister company. Once you aggregate, you generally must stay aggregated, so this is a decision to make carefully. Specified service businesses are excluded. Section 1.199A-4(b)(1)(iv) lists as a requirement: “None of the trades or businesses to be aggregated is a specified service trade or business (SSTB) as defined in § 1.199A-5.” Works best for: owners of multiple related, non-SSTB businesses.

8. Use the rental real estate safe harbor

Rental income only counts as QBI if the rental rises to the level of a trade or business.

There are three ways to get there. A rental can qualify on its own facts as a Section 162 trade or business. It can use the optional safe harbor in Revenue Procedure 2019-38, which generally requires at least 250 hours of rental services a year, separate books, and contemporaneous time records. Or, under Treasury Regulation Section 1.199A-1(b)(14), property rented to a business you commonly control is treated as a trade or business automatically.

The 250 hours is a safe harbor, not a hard requirement, but if you rely on it, December is the time to make sure those logs are complete. Related: how rental properties are reported on your taxes and renting a home to a family member. Works best for: owners of multiple long-term or short-term rentals.

9. SSTB owners: watch the cliff

For physicians, attorneys, consultants, and other service professionals, the phase-in range is a cliff. A single filer at $276,751 of taxable income gets zero QBI deduction. Retirement contributions, a cash balance plan, or a health savings account can pull income back into the range, and each dollar trimmed restores part of the deduction. Businesses with gross receipts of $25 million or less are not treated as an SSTB if less than 10% of receipts come from the service activity. Works best for: SSTB owners within about $100,000 of the phase-in range.

10. Mind the taxable income cap and capital gains

Your QBI deduction cannot exceed 20% of taxable income minus net capital gain. Owners who sold stock, real estate, or part of a business in 2026 can bump into this cap. Harvesting losses in a brokerage account before year-end can raise the cap and lower tax on the gain at the same time. Works best for: owners with large 2026 capital gains or low wage income relative to business income.

11. Coordinate Georgia’s pass-through entity tax

Georgia lets S corporations and partnerships elect to pay state income tax at the entity level, as explained in the Georgia Department of Revenue’s HB 149 Pass-Through Entity Tax FAQ.

The entity-level deduction works around the federal SALT cap, but it also lowers QBI. With Georgia’s rate at 4.99% for 2026 and the federal SALT cap now $40,400 for most filers, the right answer depends on your income level and whether you itemize. Clients in other states should check their own state’s election rules. Works best for: Georgia S corporation and partnership owners with taxable income high enough that the SALT cap phases down toward $10,000.

12. Plan charitable gifts under the new 2026 rules

Starting in 2026, under the new law’s changes to Section 170, itemizers can only deduct charitable gifts above 0.5% of adjusted gross income, and taxpayers whose highest marginal rate exceeds 35% get a charitable deduction worth no more than 35 cents per dollar. Non-itemizers can deduct up to $1,000 ($2,000 joint) of cash gifts.

Charitable deductions do not change QBI, but they do lower taxable income, which can move you between QBI zones. The IRS lists the changes on its Working Families Tax Cuts page.

If you plan to donate property rather than cash, read about the IRS rule that can wipe out a non-cash charitable deduction. Works best for: owners who give regularly and can “bunch” several years of gifts into one year.

Which Year-End Options Work Best? A Side-by-Side Comparison

Strategy	Lowers Taxable Income?	Effect on QBI	Best Fit
Owner 401(k) deferrals	Yes	No change to QBI	Nearly every owner
Employer profit sharing or SEP	Yes	Lowers QBI	Owners near a threshold
Bonus depreciation / Section 179	Yes	Lowers QBI, raises UBIA	Businesses that need the equipment
Income and expense timing	Yes (shifts years)	Lowers QBI this year	Cash-method businesses
S corporation wage adjustment	Minimal	Trades QBI for wage limit	Owners above the threshold
Aggregation	No	Pools wages and UBIA	Multi-entity owners
Charitable bunching	Yes, if itemizing	No change to QBI	Regular givers
Capital loss harvesting	Yes	Raises the overall cap	Owners with 2026 gains

Case Study: How a Cabinet Shop Owner Cut His 2026 Federal Tax by About $39,800

This is an illustrative case study built from common planning scenarios. Names, business details, and figures are hypothetical and are shown to demonstrate how the 2026 rules interact. Your results will depend on your own facts.

Marcus and Elena run their lives the way Marcus runs his custom cabinetry shop: measure twice, cut once. (Pantana works with many trades businesses like his; see our page for construction companies.) Marcus, 52, owns the shop through an S corporation and pays himself a $96,000 salary. One part-time finisher earns $30,000. Elena, 48, works as a W-2 project manager at a regional engineering firm, earning $70,000. They file jointly.

When they sat down for a mid-year planning meeting in July 2026, the projection told a story they did not love. The shop was on pace for $400,000 of profit after payroll. Marcus was deferring $10,000 into the shop’s 401(k). Elena was not contributing to her plan. Their projected taxable income before the QBI deduction: $523,800, squarely inside the 2026 phase-in range and about 80% of the way to the top.

At that level, the wage limit was eating into their deduction. Twenty percent of $400,000 of QBI is $80,000, but the 50% W-2 wage limit capped it at $63,000, and they were deep enough into the phase-in that most of the gap applied. Their projected QBI deduction: $66,366.

The first instinct, and why the math said no

Marcus’s first idea was to give himself a year-end bonus to raise the wage limit. On paper, more W-2 wages means a higher cap. But each extra dollar of salary also removes a dollar of QBI and adds employer payroll tax. Once the team modeled the next two moves, a bonus was not just unnecessary, it would have lowered the deduction. The plan went another direction.

Move 1: Max out retirement for both spouses

Marcus raised his deferral to the full $24,500 plus his $8,000 catch-up, for $32,500. Elena increased her deferral at work to $24,500. The shop also made a $24,000 employer profit-sharing contribution for Marcus, 25% of his salary. Taxable income before QBI fell to $452,800. Because they slid deeper into the lower part of the phase-in range, their QBI deduction actually rose to $71,190, an increase of $4,824, even though the profit-sharing contribution trimmed QBI.

Move 2: Put the CNC router in service before December 31

Marcus had been pricing an $85,000 CNC router for two years. Ordering it in the fall and having it installed and running in December qualified it for 100% bonus depreciation. That dropped the shop’s QBI to $291,000 and pulled the couple’s taxable income before QBI down to $367,800, below the $403,500 threshold. In Zone 1, the wage limit disappears. Their QBI deduction landed at $58,200, lower than after Move 1, but their total tax bill dropped sharply.

2026 Federal Projection	Before Planning	After Move 1	After Moves 1 and 2
Adjusted gross income	$556,000	$485,000	$400,000
Taxable income before QBI	$523,800	$452,800	$367,800
QBI deduction	$66,366	$71,190	$58,200
Final taxable income	$457,434	$381,610	$309,600
Estimated federal income tax	$99,291	$76,782	$59,500

The final numbers: estimated 2026 federal income tax fell from $99,291 to $59,500, a reduction of about $39,800. Because Georgia does not allow the federal QBI deduction but starts from federal AGI, the $156,000 drop in AGI also trimmed their Georgia tax by roughly $7,800 at the 4.99% rate.

Two honest caveats belong in this story. First, $71,000 of the drop in income came from new retirement contributions, which are tax-deferred, not tax-free. That money is now growing in the couple’s accounts, and it will be taxed when withdrawn. Second, the router is fully depreciated, so there will be no depreciation on it in future years. The value here is real, but it comes from timing, bracket management, and avoiding the QBI wage limit, which is exactly what year-end planning is supposed to do.

The lesson Marcus took away: the goal was never the biggest QBI deduction. It was the smallest total tax bill. Those are not always the same thing, and only a projection shows you the difference.

Quick Example: A Physical Therapist Climbs Back From the SSTB Cliff

Illustrative example with hypothetical figures.

A single physical therapist owns her practice as an S corporation, pays herself $110,000 in wages, and projects $200,000 of QBI. Her taxable income before QBI is $285,000, just above the $276,750 ceiling for single filers. Because physical therapy is a health-field SSTB, her QBI deduction is $0.

By deferring $24,500 into her 401(k) and having the practice contribute $15,000 in profit sharing, she lowers taxable income to $245,500 and reduces QBI to $185,000. She is now about 58% of the way through the phase-in range, which restores about 42% of her QBI. Her deduction goes from $0 to $15,417, on top of the $39,500 retirement contributions themselves. Medical and therapy practices face this cliff often; our CPA services for healthcare professionals are built around it.

Your 2026 Year-End Checklist and Key Dates

• Now through mid-December: Run a projection with actual results through October or November.
• Before your last 2026 payroll: Update 401(k) deferral elections and confirm owner wages meet reasonable compensation.
• December 31, 2026: Deadline to place equipment in service, pay deductible expenses, make charitable gifts, harvest capital losses, and complete rental time logs.
• January 15, 2027: Fourth-quarter 2026 estimated tax payment due. Paying by mail? Check the new USPS postmark rules first. The IRS explains the rules on its Estimated Taxes page.
• March 15, 2027: 2026 S corporation (Form 1120-S) and partnership (Form 1065) returns due, unless extended. Employer retirement contributions can generally be funded by the return due date, including extensions.
• April 15, 2027: 2026 individual returns due, and the last day for 2026 IRA and HSA contributions.

The window for most of these moves closes in less than two months. If you want a projection built on your own numbers, the Pantana CPA team is booking year-end planning meetings now. You can contact our office or learn more about our professional tax planning and preparation services.

Frequently Asked Questions About 2026 Year-End Tax Planning and the QBI Deduction

What is the 199A QBI deduction limit for 2026?

For 2026, eligible owners of pass-through businesses can deduct up to 20% of qualified business income. The full deduction applies without wage or property limits if taxable income is $403,500 or less for married couples filing jointly or $201,750 or less for other filers. The limits phase in fully at $553,500 and $276,750.

Is the QBI deduction permanent now?

Yes. The One Big Beautiful Bill Act, signed July 4, 2025, made the Section 199A deduction permanent at 20%. It also widened the phase-in range to $75,000 for single filers and $150,000 for joint filers, and added a $400 minimum deduction for taxpayers with at least $1,000 of QBI from active businesses, starting in 2026.

What is the best way to lower taxable income before December 31, 2026?

For most business owners, the best options are maximizing 401(k) or other retirement plan contributions, timing income and deductible expenses if the business uses the cash method, and placing needed equipment in service by December 31. The right mix depends on where your taxable income sits relative to the QBI thresholds, so a year-end projection should come first.

Does buying equipment at year-end reduce my QBI deduction?

It can. Bonus depreciation and Section 179 expensing reduce business profit, which reduces qualified business income and the 20% deduction. However, the depreciation also lowers taxable income dollar for dollar, so total tax often still goes down. The new property can also increase the 2.5% UBIA amount used in the wage and property limit.

How should S corporation owners set their salary to maximize the QBI deduction?

Salary must first meet the IRS reasonable compensation standard. Below the QBI threshold, extra salary usually reduces the deduction. Above the threshold, where the 50% W-2 wage limit binds, the arithmetic break-even point is roughly 2/7 of business profit before wages, but that is a modeling rule of thumb, not an IRS standard. A projection should confirm the right number.

Do doctors, lawyers, and consultants qualify for the QBI deduction?

Yes, if their taxable income is low enough. Owners of specified service trades or businesses receive the full deduction at or below $201,750 (single) or $403,500 (joint) for 2026. The deduction phases out across the next $75,000 or $150,000 and is eliminated above $276,750 or $553,500. Retirement contributions can help bring income back under those limits.

Does Georgia allow the federal QBI deduction?

No. Georgia calculates state taxable income starting from federal adjusted gross income, and the QBI deduction is taken after AGI, so it does not reduce Georgia tax. Moves that lower AGI, such as retirement contributions and depreciation, reduce both federal and Georgia tax. Georgia’s individual income tax rate for 2026 is 4.99%, and further cuts after 2026 depend on the state meeting revenue targets.

About Pantana CPA

Pantana CPA (Pantana Accounting & Tax, Inc.) has provided tax planning, tax preparation, bookkeeping, payroll, and business advisory services since 2002. Led by owner Krista Dempsey, CPA, the firm is based at 6341 Highway 92, Suite 100, Acworth, Georgia 30102, and serves business owners and individuals throughout Georgia and across the United States. Our year-end planning engagements include a full tax projection, QBI analysis, retirement and equipment modeling, and fourth-quarter estimate calculations. Learn more about our team, browse all of our services, or read what our clients say.

Related Reading From Pantana CPA

• 2026 Tax Bracket Changes: What You Need to Know Right Now
• 10 Common Tax Mistakes Business Owners Make in 2026
• Stop Guessing About Taxes: How to Know You’re Paying the Right Amount
• Business Tax: What Expenses Are Deductible
• The Augusta Rule Tax Strategy

Sources

• Congress.gov: H.R. 1, One Big Beautiful Bill Act (Public Law 119-21)
• 26 U.S.C. Section 199A, Qualified Business Income
• IRS Revenue Procedure 2025-32 (2026 inflation adjustments)
• IRS IR-2025-111: 2026 401(k) and IRA limits
• IRS Notice 2025-67 (2026 retirement plan limits)
• IRS Notice 2026-11 (100% bonus depreciation guidance)
• IRS: Qualified Business Income Deduction
• IRS: Working Families Tax Cuts, business provisions
• IRS: Working Families Tax Cuts, overview
• Treas. Reg. Section 1.199A-1 (definitions, including rentals to commonly controlled businesses)
• Treas. Reg. Section 1.199A-4 (aggregation)
• Treas. Reg. Section 1.199A-5 (specified service trades or businesses)
• IRS Revenue Procedure 2019-38 (rental real estate safe harbor)
• IRS Publication 946, How to Depreciate Property
• IRS: S Corporation Compensation and Medical Insurance Issues
• Georgia Department of Revenue: HB 149 Pass-Through Entity Tax FAQ
• Office of the Governor of Georgia: 2026 income tax rate legislation

Published by Pantana CPA, Acworth, Georgia | Accounting Services | Bookkeeping | Tax Compliance | Payroll Last – Updated: November 5, 2026 Learn more about our services →

_{^{This article is provided for informational purposes only and does not constitute legal or tax advice. Tax laws are complex and individual circumstances vary. The information contained here reflects general principles and may not apply to your specific situation. Pantana CPA recommends consulting directly with a licensed CPA or qualified tax professional regarding your particular facts. IRS procedures, deadlines, and relief programs are subject to change.}}