Manufacturing Tax Strategy

Tax Strategy for Manufacturers

Equipment-intensive operations with massive depreciation, R&D credit, and Section 199A opportunities that most CPAs underutilize.

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$50K–$250K
Avg. R&D Credit
Up to 20%
199A Deduction
$200K–$1M+
Equipment Write-Off
What's Being Missed

Common Manufacturing Tax Mistakes

These are the opportunities we find in nearly every manufacturing engagement — money left on the table by traditional CPAs.

Missing R&D credits on process improvements, tooling design, and product development

Not maximizing Section 179 and bonus depreciation on production equipment

Failing to claim the Section 199A qualified business income deduction properly

Depreciating factory buildings over 39 years when cost segregation could accelerate 25-40%

Not separating real estate from operations for asset protection and tax flexibility

Your Opportunities

What We Implement for Manufacturing

These are the strategies we evaluate and deploy for every manufacturing client — tailored to your specific numbers.

01

R&D tax credit — process improvements, new product development, tooling design, and quality testing all qualify

02

Section 179 and bonus depreciation on CNC machines, production lines, forklifts, and automation equipment

03

Section 199A deduction — up to 20% of qualified business income for pass-through manufacturers

04

Cost segregation on manufacturing facilities — reclassify specialized electrical, plumbing, and HVAC

05

Energy-efficient commercial building deduction (Section 179D) for facility upgrades

Strategies We Deploy

R&D Tax CreditSection 179Section 199ACost Segregation179D DeductionEntity Structuring
Common Questions

Manufacturing Tax Strategy FAQ

Very likely. The R&D credit covers activities related to developing new products, improving manufacturing processes, designing tooling or fixtures, testing materials, and solving production challenges. Even incremental improvements to existing processes can qualify. We typically find $50K–$250K in annual R&D credits for manufacturers.

Section 199A allows pass-through business owners (S-Corps, partnerships, LLCs) to deduct up to 20% of their qualified business income. Manufacturing is one of the best-positioned industries for this deduction because it's not a 'specified service trade or business' — meaning the deduction is available even at high income levels.

The Section 179 limit is $1.16M (2024) with bonus depreciation covering additional amounts. For a manufacturer purchasing a $500K production line, you could potentially deduct the entire amount in year one instead of depreciating it over 5-7 years.

If your facility is worth $1M+, almost certainly. Manufacturing facilities have extensive specialized components — heavy-duty electrical, compressed air systems, specialized flooring, crane systems, and environmental controls — that can be reclassified from 39-year to 5/7/15-year property.

Separate the real estate into its own LLC and lease it to the operating company. This protects the real estate from operational liabilities, creates a legitimate lease expense deduction, and allows different depreciation strategies. The operating company is typically an S-Corp for payroll tax optimization.

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