Combined strategy calculator
Slide the inputs below to model how cost segregation, R&D credits, a qualified retirement plan, and the QBI deduction can work together to reduce your total federal and state tax.
Year 1 accelerated deduction
$600,000
Est. tax saved
$252,000
Federal credit (dollar-for-dollar)
$52,500
Est. tax saved
$52,500
ASC: prior 3-year average QREs $450,000 -> base $225,000 (50%). 14% x ($600,000 - $225,000) = $52,500.
Claimed on Form 6765. Qualified small businesses (generally under $5M average gross receipts and 5 years old or less) may apply up to $500,000 of the credit against payroll taxes on Form 8974. Unused credit generally carries back 1 year and forward 20. Many states offer additional R&D credits.
Deductible contribution
$150,000
Est. tax saved
$63,000
QBI deduction (20% of eligible)
$72,000
Est. tax saved
$26,640
Heads up: QBI phase-out may apply.
For 2025, the QBI deduction begins phasing out above $241,950 (single) / $483,900 (married filing jointly), and is fully phased out above $291,950 / $583,900 for Specified Service Trades or Businesses (SSTBs — e.g. health, law, accounting, consulting, financial services). Above these thresholds, non-SSTBs are also limited by W-2 wages and qualified property. Actual deduction may be less than shown.
Combined estimated impact
Total tax saved (year 1)
$394,140
78% reduction vs. no strategies
Savings by strategy
Illustrative only. Actual eligibility, phase-outs (QBI/SSTB), bonus depreciation windows, R&D credit calculation, and plan limits depend on your facts. Not tax advice — always consult a licensed CPA.