Title: One Big Beautiful Bill Tax Changes: 2026 Planning | OneForm > One Big Beautiful Bill tax changes by client type, with 2026 figures, effective years and sunsets, plus the planning conversations firms should have now. Source: https://oneform.si/blog/one-big-beautiful-bill-tax-planning/ --- 1. [Blog](https://oneform.si/blog/) 2. [Tax planning](https://oneform.si/blog/category/tax-planning/) 3. One Big Beautiful Bill Tax Changes: 2026 Client Planning Guide # One Big Beautiful Bill Tax Changes: 2026 Client Planning Guide The OBBBA made most 2017 cuts permanent, added tips, overtime and senior deductions through 2028, raised the SALT cap and limited itemized deductions from 2026. [Brian Davis, CPA, CFE](https://oneform.si/blog/author/brian-davis/)Founder & CEO, OneForm · October 11, 2026 · 12 min read ![One Big Beautiful Bill: 2026 planning: a OneForm Client planning checklist report card on the OneForm gradient](https://app.oneform.si/media/73f43765-512b-4249-b7d1-bdb381b7d1a0) On this page - [Key takeaways](#key-takeaways) - [What did the One Big Beautiful Bill Act change, and when does each provision expire?](#what-did-the-one-big-beautiful-bill-act-change-and-when-does) - [How should a firm triage its client list?](#how-should-a-firm-triage-its-client-list) - [Which individual clients gain the most: tipped workers, overtime earners and seniors?](#which-individual-clients-gain-the-most-tipped-workers-overti) - [Tips and overtime](#tips-and-overtime) - [Seniors and retirees](#seniors-and-retirees) - [What should business owners and pass-through clients do now?](#what-should-business-owners-and-pass-through-clients-do-now) - [Depreciation, expensing and research costs](#depreciation-expensing-and-research-costs) - [Entity, exit and compliance items](#entity-exit-and-compliance-items) - [What changed for real estate investors?](#what-changed-for-real-estate-investors) - [How should high-income clients plan around the SALT cap and the 35% itemized cap?](#how-should-high-income-clients-plan-around-the-salt-cap-and) - [What changed for families with children?](#what-changed-for-families-with-children) - [How do the new charitable and estate rules change giving?](#how-do-the-new-charitable-and-estate-rules-change-giving) - [Charitable giving](#charitable-giving) - [Estates and gifts](#estates-and-gifts) - [How to run OBBBA planning conversations with OneForm](#how-to-run-obbba-planning-conversations-with-oneform) - [Frequently asked questions](#frequently-asked-questions) - [When does the One Big Beautiful Bill take effect?](#when-does-the-one-big-beautiful-bill-take-effect) - [Is no tax on tips and overtime permanent?](#is-no-tax-on-tips-and-overtime-permanent) - [What is the SALT cap for 2026?](#what-is-the-salt-cap-for-2026) - [Is the $6,000 senior deduction in addition to the standard deduction?](#is-the-6-000-senior-deduction-in-addition-to-the-standard-de) - [Is the estate tax exemption now permanent?](#is-the-estate-tax-exemption-now-permanent) - [Did the One Big Beautiful Bill end the energy tax credits?](#did-the-one-big-beautiful-bill-end-the-energy-tax-credits) The One Big Beautiful Bill Act (P.L. 119-21, signed July 4, 2025) made most of the 2017 individual tax cuts permanent, added temporary deductions for tips, overtime, car loan interest and seniors through 2028, raised the SALT cap to $40,400 for 2026, and capped itemized deductions at a 35% benefit for top-bracket filers. For 2026, firms should sort clients by type and run a targeted planning conversation with each group. ## Key takeaways - The tips ($25,000), overtime ($12,500, or $25,000 joint), car loan interest ($10,000) and senior ($6,000 per person) deductions apply only for 2025 through 2028, and each phases out above a modified AGI threshold. - The SALT cap is $40,400 for 2026 ($20,200 married filing separately), shrinks by 30% of modified AGI above $505,000 but not below $10,000, and returns to $10,000 in 2030. - Starting in 2026, itemizers lose the first 0.5% of AGI in charitable gifts, top-bracket itemizers get roughly a 35% benefit per deduction dollar, and non-itemizers can deduct up to $1,000 ($2,000 joint) of cash gifts. - 100% bonus depreciation is permanent for property acquired after January 19, 2025, and the 2026 Section 179 limit is $2,560,000 with a $4,090,000 phase-out threshold. - The estate and gift basic exclusion is $15,000,000 per person for 2026 with no scheduled sunset, which ends the "use it before 2026" rush. **Find out which changes hit each client.** Send OneForm's [Tax Opportunity Report](https://oneform.si/templates/tax-opportunity/) form and get an AI-drafted report from every response, reviewed by you before it goes out. [Start free, no card needed](https://app.oneform.si/signup). ## What did the One Big Beautiful Bill Act change, and when does each provision expire? The One Big Beautiful Bill Act (OBBBA) is the 2025 reconciliation law, H.R. 1 of the 119th Congress; newer IRS pages call it the "Working Families Tax Cuts." The text is on [congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/1/text), and the IRS keeps a running [provisions page](https://www.irs.gov/newsroom/one-big-beautiful-bill-provisions). The planning problem is that permanent and temporary provisions sit side by side. The senior deduction ends after 2028 and the higher SALT cap after 2029, while the rate tables, QBI deduction and new itemized-deduction limit are permanent. The table covers the provisions clients ask about most, as of October 2026. | Provision | What changed (2026 figures where indexed) | Effective | Sunset | | ------------------------------------- | --------------------------------------------------------------------------------------------------------- | ------------------------------------------ | ----------------------- | | Rates and brackets | 10% to 37% rates kept; 37% starts above $640,600 single, $768,700 joint | Permanent | None | | Standard deduction | $16,100 single, $32,200 joint, $24,150 head of household | 2025 on (raised for 2025) | None | | Senior deduction | Up to $6,000 per person 65+; phases out above $75,000 / $150,000 MAGI | 2025 | After 2028 | | Qualified tips | Deduction up to $25,000; phases out above $150,000 / $300,000 MAGI | 2025 | After 2028 | | Qualified overtime | Deduction up to $12,500 ($25,000 joint) for the premium portion | 2025 | After 2028 | | Car loan interest | Up to $10,000; new U.S.-assembled vehicle, loan after 2024; phases out above $100,000 / $200,000 MAGI | 2025 | After 2028 | | SALT cap | $40,000 (2025), $40,400 (2026), then +1% a year; 30% phase-down above $505,000 MAGI; $10,000 floor | 2025 | $10,000 again from 2030 | | Itemized deduction limit | Itemized deductions reduced by 2/37 of the lesser of the deductions or income above the 37% bracket start | 2026 | None | | Charitable, itemizers | Gifts count only above 0.5% of the contribution base | 2026 | None | | Charitable, non-itemizers | Up to $1,000 ($2,000 joint) of cash gifts; donor-advised funds excluded | 2026 | None | | Child tax credit | $2,200 per child, $1,700 refundable | 2025 ($2,200), indexed | None | | Dependent care assistance | Exclusion raised from $5,000 to $7,500 ($3,750 separate) | 2026 | None | | QBI deduction (199A) | 20% kept; phase-in range widened to $75,000 / $150,000; $400 minimum deduction | Permanent; changes 2026 | None | | Bonus depreciation | 100% for property acquired after January 19, 2025 | 2025 | None | | Section 179 | $2,560,000 limit, $4,090,000 phase-out threshold | 2025 ($2.5M), indexed | None | | Domestic R&E (174A) | Domestic research costs deductible again (or amortized over 60+ months) | Tax years beginning after 2024 | None | | Business interest (163(j)) | Depreciation, amortization and depletion added back to adjusted taxable income | Tax years beginning after 2024 | None | | QSBS (1202) | 50% / 75% / 100% exclusion at 3 / 4 / 5 years; $15,000,000 cap; $75,000,000 gross assets | Stock issued after July 4, 2025 | None | | Estate, gift and GST exclusion | $15,000,000 per person, indexed after 2026 | 2026 | None | | 1099-NEC / 1099-MISC threshold | $600 raised to $2,000 | Payments after 2025 | None | | Clean vehicle credits (30D, 25E, 45W) | Terminated | Vehicles acquired after September 30, 2025 | Ended | | Home energy credits (25C, 25D) | Terminated | After December 31, 2025 | Ended | Sources: [Rev. Proc. 2025-32](https://www.irs.gov/pub/irs-drop/rp-25-32.pdf), IRS pages for [individuals](https://www.irs.gov/newsroom/working-families-tax-cuts-individuals-and-workers) and [businesses](https://www.irs.gov/newsroom/working-families-tax-cuts-businesses), and the Code sections cited below. ### How should a firm triage its client list? 1. Tag each client with the client types below, using last year's return. 2. Flag anyone near a phase-out: $150,000 / $300,000 MAGI for tips and overtime, $75,000 / $150,000 for seniors, $505,000 for SALT. 3. Rank by likely tax swing, not by fee. 4. Send a short, type-specific questionnaire before each meeting. 5. Calendar a 2028 touch for clients who rely on the temporary deductions. ## Which individual clients gain the most: tipped workers, overtime earners and seniors? ### Tips and overtime The tips deduction allows up to $25,000 of qualified tips, which are voluntary cash or charged tips received in an occupation the IRS listed as customarily tipped on or before December 31, 2024\. Mandatory service charges don't count, and specified service trades or businesses are excluded. The overtime deduction covers only the premium portion of overtime required by the Fair Labor Standards Act, the "half" in time-and-a-half, up to $12,500 or $25,000 on a joint return. Both deductions phase out above $150,000 of modified AGI ($300,000 joint), require the worker's SSN on the return, require a joint return if married, and are available whether or not the client itemizes ([IRS](https://www.irs.gov/newsroom/working-families-tax-cuts-tax-deductions-for-working-americans-and-seniors)). For 2026, confirm employers report correctly: the [2026 Form W-2 instructions](https://www.irs.gov/pub/irs-pdf/iw2w3.pdf) add box 12 code TP for cash tips, box 14b for the tipped occupation code and box 12 code TT for qualified overtime. Then revisit Form W-4 withholding, and model MAGI for two-earner households near $300,000. ### Seniors and retirees The senior deduction is an extra deduction of up to $6,000 for each taxpayer age 65 or older by year-end, on top of the existing additional standard deduction ($1,650 for 2026, or $2,050 if unmarried). It phases out above $75,000 of modified AGI ($150,000 joint), applies to itemizers and non-itemizers, and ends after 2028. Because the phase-out is MAGI-driven, a Roth conversion or gain harvest can now also shrink the senior deduction. Qualified charitable distributions, which are excluded from income rather than deducted, become more valuable for clients 70½ and older. The 2026 QCD limit is $111,000 under [Notice 2025-67](https://www.irs.gov/pub/irs-drop/n-25-67.pdf). Our [Retirement & Roth Tax Checkup](https://oneform.si/templates/retirement-roth/) collects the inputs these models need. ## What should business owners and pass-through clients do now? The QBI deduction is now permanent at 20%. From 2026 the phase-in range above the threshold widens to $75,000 ($150,000 joint), and the 2026 thresholds are $201,750 and $403,500, so the SSTB and wage-and-property limits fully apply above $276,750 and $553,500\. A new $400 minimum deduction applies to taxpayers with at least $1,000 of QBI ([26 U.S.C. 199A](https://www.law.cornell.edu/uscode/text/26/199A); [Rev. Proc. 2025-32](https://www.irs.gov/pub/irs-drop/rp-25-32.pdf)). Owner compensation decisions still interact with the deduction; see our post on [S corp reasonable compensation](https://oneform.si/blog/s-corp-reasonable-compensation/). ### Depreciation, expensing and research costs Bonus depreciation is permanently 100% for qualified property acquired after January 19, 2025, and Section 179 allows $2,560,000 for 2026 with a $4,090,000 phase-out threshold and a $32,000 cap for heavy SUVs. With both permanent, the question becomes whether expensing helps at all, particularly near the QBI thresholds or in states that decouple from bonus. Section 174A lets businesses deduct domestic research costs paid in tax years beginning after 2024\. Under [Rev. Proc. 2025-28](https://www.irs.gov/pub/irs-drop/rp-25-28.pdf), the small-business retroactive election closed July 6, 2026, and clients who spread their remaining 2022 to 2024 balance over two years take the second half in 2026. ### Entity, exit and compliance items - **QSBS:** For C corporation stock issued after July 4, 2025, the Section 1202 exclusion is 50% after three years, 75% after four and 100% after five, with a $15,000,000 cap and a $75,000,000 gross-asset test ([26 U.S.C. 1202](https://www.law.cornell.edu/uscode/text/26/1202)). - **Business interest:** Section 163(j) again adds back depreciation and amortization for tax years beginning after 2024 ([IRS](https://www.irs.gov/newsroom/irs-updates-frequently-asked-questions-on-changes-to-the-limitation-on-the-deduction-for-business-interest-expense)). - **Information returns:** The 1099-NEC and 1099-MISC threshold is $2,000 for payments after 2025; the 1099-K threshold is back to $20,000 and 200 transactions. - **PTET:** The enacted law dropped the House proposal to limit entity-level state tax deductions, so PTET elections remain worth reviewing. Our [Business Owner Tax Checkup](https://oneform.si/templates/business-owner/) covers these questions in one form. ## What changed for real estate investors? Permanent 100% bonus depreciation makes cost segregation on recent acquisitions more attractive, since 5-, 7- and 15-year components can be expensed in year one. Check the passive activity rules before promising an offset against wages; the [short-term rental tax loophole](https://oneform.si/blog/short-term-rental-tax-loophole/) is one of the few routes for W-2 earners. Builders and commercial owners face hard stops: the 45L new energy efficient home credit does not apply to homes acquired after June 30, 2026 ([IRS FAQs](https://www.irs.gov/newsroom/faqs-for-modification-of-sections-25c-25d-25e-30c-30d-45l-45w-and-179d-under-public-law-119-21-139-stat-72-july-4-2025-commonly-known-as-the-one-big-beautiful-bill-obbb)), and Section 179D ends for property whose construction begins after June 30, 2026. Opportunity zones are now permanent. Under [26 U.S.C. 1400Z-1](https://www.law.cornell.edu/uscode/text/26/1400Z-1), governors designate new zones starting with a July 1, 2026 determination date, and zones certified in 2026 take effect January 1, 2027 for ten years. The [Real Estate Investor Tax Checkup](https://oneform.si/templates/real-estate-investor/) captures placed-in-service dates, participation hours and financing. ## How should high-income clients plan around the SALT cap and the 35% itemized cap? Under [26 U.S.C. 164(b)(7)](https://www.law.cornell.edu/uscode/text/26/164), the 2026 SALT cap is $40,400, reduced by 30% of modified AGI above $505,000 but never below $10,000\. The cap reaches the floor at about $606,333 of MAGI. Inside that band, each extra dollar of income also removes 30 cents of SALT deduction for a client whose state and local taxes exceed the cap, so a 35% bracket client effectively pays about 45.5% federal on that dollar. Timing a bonus, deferring a gain, maximizing pre-tax deferrals or electing PTET can keep MAGI out of that band. Married filing separately halves both the cap and the threshold. The second change is [26 U.S.C. 68](https://www.law.cornell.edu/uscode/text/26/68), effective for 2026: itemized deductions are reduced by 2/37 of the lesser of total itemized deductions or taxable income above the start of the 37% bracket. A client fully in the 37% bracket gets roughly 35 cents of benefit per deduction dollar. ## What changed for families with children? - **Child tax credit:** $2,200 per qualifying child for 2026, with $1,700 refundable, now permanent and indexed ([Rev. Proc. 2025-32](https://www.irs.gov/pub/irs-drop/rp-25-32.pdf)). - **Dependent care:** The employer dependent care assistance exclusion rose to $7,500 ($3,750 married filing separately) for 2026 ([26 U.S.C. 129](https://www.law.cornell.edu/uscode/text/26/129)), and the child and dependent care credit's top rate rose to 50%. Remind clients during open enrollment. - **Trump accounts:** Children who are U.S. citizens born from 2025 through 2028 can receive a $1,000 federal pilot contribution, elected on Form 4547\. Contributions could begin July 4, 2026, generally capped at $5,000 a year, and employers can contribute up to $2,500 per employee tax-free ([IRS](https://www.irs.gov/newsroom/treasury-irs-issue-guidance-on-trump-accounts-established-under-the-working-families-tax-cuts-notice-announces-upcoming-regulations)). - **529 plans:** The annual K-12 distribution limit doubled from $10,000 to $20,000, and qualified expenses now include postsecondary credentialing costs ([IRS Pub. 6079](https://www.irs.gov/pub/irs-pdf/p6079.pdf)). - **Adoption:** Up to $5,120 of the 2026 adoption credit is refundable. The [Family, Children & Education Tax Checkup](https://oneform.si/templates/family-education/) surfaces these items. ## How do the new charitable and estate rules change giving? ### Charitable giving From 2026, an itemizer's charitable deduction counts only to the extent gifts exceed 0.5% of the contribution base ([26 U.S.C. 170(b)(1)(I)](https://www.law.cornell.edu/uscode/text/26/170)). A client with $1,000,000 of AGI loses the first $5,000 of gifts each year, and the 2/37 limit trims what remains for top-bracket donors. Non-itemizers gain a deduction of up to $1,000 ($2,000 joint) for cash gifts, though gifts to donor-advised funds and supporting organizations don't qualify ([IRS](https://www.irs.gov/credits-deductions/individuals/deducting-charitable-contributions-at-a-glance)). The response is bunching: concentrating several years of giving into one year, often through a donor-advised fund, absorbs the floor once. QCDs sidestep both limits because they are excluded from income. Corporate charitable deductions now count only above 1% of taxable income. ### Estates and gifts The basic exclusion and GST exemption are $15,000,000 per person for 2026, indexed from 2027, with no statutory sunset; the annual gift exclusion stays at $19,000\. With no cliff, the work turns to basis step-up, portability elections and state estate taxes. For year-end moves, see our [2026 year-end tax planning checklist](https://oneform.si/blog/year-end-tax-planning-checklist/). ## How to run OBBBA planning conversations with OneForm OneForm turns a questionnaire into a reviewed report: each response can produce an AI-drafted summary written from your firm's own instructions, and nothing reaches the client until your team edits and approves it. - Send one questionnaire to your whole list, with conditional questions that open the tips, senior, SALT or business sections only when they apply. - Use scores to rank respondents by planning opportunity, and check drop-off analytics to see which questions clients abandon. - Have the draft [report](https://oneform.si/product/reports/) flag the provisions that apply, then approve it and send it as a branded PDF. - Route high-scoring leads to a booking page or sync them to your CRM. Start with the [Tax Opportunity Report template](https://oneform.si/templates/tax-opportunity/) and adjust its questions to the client types you serve. **Ready to try it?** You can [open the Tax Opportunity Report template](https://oneform.si/templates/tax-opportunity/) or [start free with OneForm](https://app.oneform.si/signup). No card needed. ## Frequently asked questions ### When does the One Big Beautiful Bill take effect? The law was signed July 4, 2025, but provisions start on different dates. The tips, overtime, car loan interest and senior deductions and the $40,000 SALT cap began with 2025 returns. The charitable floor, the non-itemizer charitable deduction, the 35% itemized-deduction limit and the $7,500 dependent care exclusion start in 2026\. Bonus depreciation applies to property acquired after January 19, 2025. ### Is no tax on tips and overtime permanent? No. Both deductions apply only for tax years 2025 through 2028\. They are deductions, not exclusions, so Social Security and Medicare taxes still apply. Tips are capped at $25,000 and overtime premium pay at $12,500, or $25,000 on a joint return. Both phase out above $150,000 of modified AGI, or $300,000 for joint filers. ### What is the SALT cap for 2026? The 2026 SALT deduction cap is $40,400, or $20,200 for married filing separately. It is reduced by 30% of modified AGI above $505,000, but never below $10,000\. The cap grows 1% a year through 2029 and then returns to $10,000 for 2030 and later years. Pass-through entity tax elections remain a separate way to deduct state taxes at the entity level. ### Is the $6,000 senior deduction in addition to the standard deduction? Yes. Each taxpayer age 65 or older can deduct up to $6,000 on top of the standard deduction and the existing additional standard deduction for age. Itemizers can claim it too. It phases out above $75,000 of modified AGI, or $150,000 for joint filers, married couples must file jointly, and it applies only for 2025 through 2028. ### Is the estate tax exemption now permanent? The statute sets the basic exclusion at $15,000,000 per person for 2026, indexed for inflation from 2027, with no scheduled sunset. A married couple can shelter $30,000,000 with portability. Congress can still change it, but there is no longer a built-in drop. Many states have their own estate taxes with lower exemptions, so state exposure still needs review. ### Did the One Big Beautiful Bill end the energy tax credits? It ended the main consumer credits. The clean vehicle credits ended for vehicles acquired after September 30, 2025\. The energy efficient home improvement credit (25C) and residential clean energy credit (25D) ended after December 31, 2025\. The 45L builder credit stopped for homes acquired after June 30, 2026, and 179D ends for construction beginning after that date. This article is general information as of October 2026, not tax or legal advice. Confirm figures and how they apply to each client before acting. On this page - [Key takeaways](#key-takeaways) - [What did the One Big Beautiful Bill Act change, and when does each provision expire?](#what-did-the-one-big-beautiful-bill-act-change-and-when-does) - [How should a firm triage its client list?](#how-should-a-firm-triage-its-client-list) - [Which individual clients gain the most: tipped workers, overtime earners and seniors?](#which-individual-clients-gain-the-most-tipped-workers-overti) - [Tips and overtime](#tips-and-overtime) - [Seniors and retirees](#seniors-and-retirees) - [What should business owners and pass-through clients do now?](#what-should-business-owners-and-pass-through-clients-do-now) - [Depreciation, expensing and research costs](#depreciation-expensing-and-research-costs) - [Entity, exit and compliance items](#entity-exit-and-compliance-items) - [What changed for real estate investors?](#what-changed-for-real-estate-investors) - [How should high-income clients plan around the SALT cap and the 35% itemized cap?](#how-should-high-income-clients-plan-around-the-salt-cap-and) - [What changed for families with children?](#what-changed-for-families-with-children) - [How do the new charitable and estate rules change giving?](#how-do-the-new-charitable-and-estate-rules-change-giving) - [Charitable giving](#charitable-giving) - [Estates and gifts](#estates-and-gifts) - [How to run OBBBA planning conversations with OneForm](#how-to-run-obbba-planning-conversations-with-oneform) - [Frequently asked questions](#frequently-asked-questions) - [When does the One Big Beautiful Bill take effect?](#when-does-the-one-big-beautiful-bill-take-effect) - [Is no tax on tips and overtime permanent?](#is-no-tax-on-tips-and-overtime-permanent) - [What is the SALT cap for 2026?](#what-is-the-salt-cap-for-2026) - [Is the $6,000 senior deduction in addition to the standard deduction?](#is-the-6-000-senior-deduction-in-addition-to-the-standard-de) - [Is the estate tax exemption now permanent?](#is-the-estate-tax-exemption-now-permanent) - [Did the One Big Beautiful Bill end the energy tax credits?](#did-the-one-big-beautiful-bill-end-the-energy-tax-credits) Share[X](https://x.com/intent/post?text=One%20Big%20Beautiful%20Bill%20Tax%20Changes%3A%202026%20Client%20Planning%20Guide&url=https%3A%2F%2Foneform.si%2Fblog%2Fone-big-beautiful-bill-tax-planning%2F)[LinkedIn](https://www.linkedin.com/sharing/share-offsite/?url=https%3A%2F%2Foneform.si%2Fblog%2Fone-big-beautiful-bill-tax-planning%2F)[Facebook](https://www.facebook.com/sharer/sharer.php?u=https%3A%2F%2Foneform.si%2Fblog%2Fone-big-beautiful-bill-tax-planning%2F)[Email](mailto:?subject=One%20Big%20Beautiful%20Bill%20Tax%20Changes%3A%202026%20Client%20Planning%20Guide&body=https%3A%2F%2Foneform.si%2Fblog%2Fone-big-beautiful-bill-tax-planning%2F) [#obbba](https://oneform.si/blog/tag/obbba/)[#tax planning](https://oneform.si/blog/tag/tax%20planning/)[#salt cap](https://oneform.si/blog/tag/salt%20cap/)[#charitable giving](https://oneform.si/blog/tag/charitable%20giving/)[#business owners](https://oneform.si/blog/tag/business%20owners/)[#estate planning](https://oneform.si/blog/tag/estate%20planning/) Was this helpful? Written by [Brian Davis, CPA, CFE](https://oneform.si/blog/author/brian-davis/) Founder & CEO, OneForm Brian Davis, CPA, CFE, is the founder of OneForm and a practicing accountant. He has been recognized as one of CPA Practice Advisor’s 40 Under 40\. He leads One Stop CPA, a virtual tax advisory practice, and is the creator of 10Key, a suite of interactive tax planning tools for advisors. Brian serves on the advisory boards for the Digital CPA Conference and CPA.com Startup Accelerator, regularly contributes insights to CPA.com, the AICPA, and the Journal of Accountancy, and collaborates with accounting technology companies like TaxDome and BlueJ—tools he uses firsthand in his own practice. [More from Brian →](https://oneform.si/blog/author/brian-davis/)[Website](https://oneform.si/about/)[YouTube](https://www.youtube.com/@briandaviscpa)[LinkedIn](https://www.linkedin.com/in/brian-davis-cpa-cfe) [Newer← One Big Beautiful Bill Tax Changes: 2026 Client Planning Guide](https://oneform.si/blog/one-big-beautiful-bill-tax-planning/)[OlderYear-End Tax Planning Checklist 2026: Deadlines, Limits and OBBBA →](https://oneform.si/blog/year-end-tax-planning-checklist/) ## Keep reading [![OneForm vs Typeform for Accountants: Why CPA Firms Switch](https://app.oneform.si/media/4242d174-3973-471c-b518-de3ce44331b8)Comparisons12 min readOneForm vs Typeform for Accountants: Why CPA Firms SwitchOneForm turns each client response into an AI-drafted report your team approves before it's sent; Typeform, Jotform and Google Forms collect answers well but don't list that step.Brian Davis, CPA, CFE · October 19, 2026](https://oneform.si/blog/oneform-vs-typeform-for-accountants/)[![Tax planning questionnaire: a OneForm Tax Opportunity Report report card on the OneForm gradient](https://app.oneform.si/media/bd0aa9c8-3255-47c2-8c4e-58f97b68b5f9)Tax planning12 min readTax Planning Questionnaire: 60+ Questions to Ask Clients by Life AreaA tax planning questionnaire asks clients what changed and what they plan, by life area, with screening questions first so only real opportunities get detailed follow-ups.Brian Davis, CPA, CFE · October 11, 2026](https://oneform.si/blog/tax-planning-questionnaire/)[![Year-end tax planning checklist: a OneForm Year-End Tax Planning Checkup report card on the OneForm gradient](https://app.oneform.si/media/03d46d45-f43d-4e32-9fce-3af9eda160c9)Tax planning12 min readYear-End Tax Planning Checklist 2026: Deadlines, Limits and OBBBAConfirm December 31 moves, the January 15, 2027 estimate and the April 15, 2027 IRA and HSA deadline, using 2026 limits and the new OBBBA charitable and SALT rules.Brian Davis, CPA, CFE · October 11, 2026](https://oneform.si/blog/year-end-tax-planning-checklist/) ## Good advice starts with good questions. Create your firm in a minute and send your first form today. [Start free — no card needed](https://app.oneform.si/signup?ref=cta%5Fband&utm%5Fsource=site&utm%5Fmedium=cta%5Fband&utm%5Fcampaign=signup)[Log in](https://app.oneform.si/login)