Trusted Knowledge for a Secure Future
2026 TAX CHANGES:
THE COMPLETE GUIDE
Everything changes after 2025. Massive portions of the Tax Cuts & Jobs Act (TCJA) officially sunset, while new rules from the One Big Beautiful Bill Act (OBBBA) begin under the trump adminstration. The result?
A complete restructuring of how Americans — families, business owners, real estate investors, freelancers, and retirees — are taxed in 2026.
Deductions are shrinking.
Brackets are rising.
Credits are tightening.
Business rules are shifting.
And strategy windows are closing.
Preparing in 2025–2026 is the difference between protecting your income or being blindsided by automatic tax hikes.
Why the 2026 Reset Matters
2026 is not a normal tax year — it is the largest systemic tax reset in a generation.
Here’s what’s happening under federal law:
Major TCJA provisions expire
Some of the biggest taxpayer-friendly rules — higher standard deduction, wider brackets, 199A/QBI deduction, CTC increases, SALT cap rules — disappear or revert.
OBBBA introduces an entirely new layer of tax rules
The One Big Beautiful Bill Act adds (or makes permanent) laws related to:
- SALT deduction cap adjustments
- New senior & overtime deductions
- Auto-loan interest deduction
- Permanent TCJA bracket reductions
- New phaseouts
- New reporting rules
- Restructured itemized deduction limits
Millions of Americans will see higher taxes — automatically
Planning ahead means:
- Avoiding higher tax brackets
- Preserving deductions set to disappear
- Restructuring your entity before deadlines
- Repositioning real estate activity
- Leveraging planning windows before 12/31/2025
US
National 2026 Tax Change Guides
Get clarity on every major category:
Tax Law Changes
Full breakdown of every TCJA & OBBBA update for 2026.
2026 Tax Brackets
What income ranges look like when the TCJA sunsets.
Standard Deduction 2026
Who loses the most and how much the deduction shrinks.
Business Tax Changes 2026
S-Corps, LLCs, C-Corps — what business owners must change before year-end.
LLC Tax Changes
Effect of QBI ending, payroll planning, and entity restructuring deadlines.
S-Corp Tax Changes
Reasonable compensation rules, payroll shifts, and 2026 compliance pressure.
Small Business Tax Guide
Top moves every business owner should consider before 12/31/25.
Self-Employed & Freelancer Tax Guide
FICA impacts, deduction changes, and new reporting requirements.
Capital Gains Changes
Bracket updates, NIIT impacts, and real-estate timing considerations.
Retirement Plan Changes
401(k) & IRA adjustments under OBBBA and 2026 inflation rules.
Real Estate Tax Updates
STR material participation changes, depreciation rules, and audit triggers.
Child Tax Credit 2026
Eligibility rules, phaseouts, and lower credit amounts.
STR Loophole Changes
What 2026 means for Airbnb operators.
Estate Tax Changes
The exemption drops nearly in half — timing is critical.
Tax Filing Guide
What Every American Needs To Know Before April 2027.
Freelancer Tax Changes
What Every 1099 Worker Must Know Before January 1.
Featured Resource
The 2026 Tax Reset: Navigating the new OBBBA Tax Law Updates
How to Reduce Taxes as a Business Owner in 2026
Most business owners don’t have a tax problem —
they have a decision problem.
The One Big Beautiful Bill Act is triggering the largest shift in tax rules we’ve seen in years — impacting income strategy, entity structure, deductions, and timing. The 2026 tax landscape rewards those who plan early and punishes those who wait.
This guide breaks down:
What the One Big Beautiful Bill Act (OBBBA) actually changes — in plain English
Where business owners are most likely to overpay under the new rules
The strategic decisions that separate high-tax businesses from high-leverage ones
How proactive planners are restructuring income and entities before deadlines hit
This isn’t about more forms or reactive filing.
It’s about building a forward-looking tax framework that scales with your business.
State-by-State 2026 Tax Changes
Every state reacts differently to federal law.
Your state may conform, partially conform, or ignore the 2026 federal reset altogether.
Explore 50 individual state pages with:
- State-specific bracket adjustments
- Conformity to TCJA/OBBBA
- Local deduction changes
- Unique credits and deadlines
Don’t Get Caught Off Guard
Major Risks
- Tax brackets increase significantly
- Standard deduction drops
- SALT cap changes
- Itemized deduction limits return
- STR rules tighten
- Phaseouts accelerate
Major Opportunities
- New deductions under OBBBA
- Senior & overtime deductions
- Energy credits (in certain states)
- Real estate and estate planning windows before 12/31/2025
Tools & Checklists
2026 Tax Calculator
Estimate your 2026 liability under TCJA expiration + OBBBA.
2026 Deduction Checklist
50+ potential deductions categorized by industry & income level.
Need to Understand How 2026 Affects You?
- Analyze your 2026 tax exposure
- Run custom scenario planning
- Evaluate entity structure changes
- Build a personalized tax game plan
Frequently Asked Questions
When do the 2026 tax changes take effect?
Most major changes take effect January 1, 2026, impacting the return you file in 2027. Certain OBBBA provisions affect 2025 as well.
Are the TCJA tax cuts expiring?
Yes — nearly all individual tax cuts sunset after 2025 unless extended by Congress.
How does OBBBA affect my business or personal taxes?
OBBBA introduces new rules including:
- Permanent lower tax brackets for many taxpayers
- Increased SALT cap (then phaseback)
- New deductions:
- Up to $25,000 tip income deduction
- Up to $12,500/$25,000 overtime deduction
- Senior deduction
- Auto-loan interest deduction
- Up to $25,000 tip income deduction
- Tighter itemized deduction limits
- New reporting requirements
What is the OBBBA SALT cap change?
SALT cap increases from $10,000 → $40,000 starting in 2025, but phases back to $10,000 in 2030 for high earners.
Does OBBBA eliminate the QBI 20% deduction?
QBI is still scheduled to expire after 2025, meaning most LLCs, S-Corps, and sole proprietors lose a significant deduction unless Congress reinstates it.
Will my take-home pay change in 2026?
For most Americans — yes.
Either:
- Brackets tighten, causing higher tax, or
- OBBBA changes create new deductions that help offset increases.
Your individual mix determines your 2026 net effect.
How does this affect small business owners?
Business owners face the biggest shifts, including:
- Loss of QBI (20% pass-through deduction)
- Higher individual brackets
- Need to adjust payroll and entity structure
- New opportunity for S-Corp optimization
- Larger exposure to itemized deduction limits
Do I need to restructure before 12/31/2025?
If you own a business, real estate, or operate multiple entities — yes, most likely.
Does OBBBA mean audits will increase?
Certain categories — STRs, overtime/tip deductions, high-income SALT claims — will face heightened scrutiny.