Do I have to change CPAs?

No, and most people do not. We build the plan and hand your CPA a package they can file from. If you would rather we handled the filing and the ongoing accounting too, we can, but it is a separate decision and not a condition of anything.

How much of my time will this take?

The Masterclass is one live session. If you proceed from there, expect one call and a document request. We work from your returns and your entity paperwork rather than interviewing you for hours, so most of the effort sits with us.

Is any of this aggressive or risky?

No. Every position has to be documented well enough to survive an examination, because Jose is an Enrolled Agent and NTPI Fellow and would be the one representing you in it. If a strategy only works when nobody looks at it, we do not use it.

What if you do not find much?

We tell you, and you do not proceed. You will have paid for a diagnostic and received a straight answer. We would rather lose the engagement than manufacture a reason for it.

What happens to my information?

Returns, entity documents and project data stay inside the firm and are never sold, shared or used for anything other than building your plan. If you do not proceed, you can ask us to delete what you sent and we will.

I am behind on my books. Is that a problem?

It is the most common situation we see, and it is usually the reason planning has never happened. Getting the records rebuilt is the first phase of the work rather than a prerequisite you have to solve alone first.

Tax Planning for Residential Real Estate Developers in Tennessee.

Residential developers in Tennessee with $1M+ in net income are still sending six figures to the IRS every year. We build defensible, Tennessee-aware tax plans for developers who are behind on their books and want proactive strategy rather than a filed return.

01 · The pattern

Why Tennessee developers still overpay.

No personal income tax since the Hall tax was repealed, but franchise and excise tax reaches LLCs. For a development entity, that makes the structure question genuinely live rather than academic.

LLCs assumed to be pass-through and nothing else, without checking franchise and excise exposure.
The family-owned non-corporate entity exemption never examined, in either direction.
Nashville growth outpacing a structure set up when the operation was a third of the size.
Cost segregation left undone on completed build-to-rent product.

We work with developers across Nashville, Knoxville, Chattanooga and Memphis.

02 · State nuance

How we handle Tennessee-specific nuances.

Franchise and excise tax reaches most LLCs, so the pass-through assumption does not hold at state level.
The FONCE exemption can apply to certain entities holding real property, and whether a development entity qualifies is worth testing rather than assuming.
Nashville and its collar counties have moved fast enough that entity design from five years ago is often mismatched to current volume.

Cost Segregation & Depreciation Strategies for Residential DevelopersPriced off your own construction ledger Real Estate Professional Status & Entity Structuring for DevelopersWho holds what, and who qualifies IRS Notices, Penalties & Cleanup for Behind-on-Books DevelopersFor developers behind on the books

03 · Typical situations

What this looks like in Tennessee.

Build-to-rent around Nashville

Hold product, so investor treatment is available, and the franchise and excise question interacts with which entity holds the finished units.

Infill and small multifamily in Chattanooga and Knoxville

Mixed for-sale and hold in one operation, which raises both the dealer question and the state entity question at once.

Spec builders across Middle Tennessee

Inventory treatment federally, plus a state entity-level tax that rewards getting the structure right early.

Free download

The 2026 Residential Developer Tax Deduction Checklist.

23 pages and 12 categories, written by Jose A. Ramirez, EA. Work through it with your job cost ledger open and see which deductions you have not claimed and which records you still need.

Get the Checklist

04 · The process

How it works for Tennessee developers.

Start at the live Masterclass, or book a Strategy Session and bring one question.

We review your last three years of returns, your Tennessee entities and your live projects.

You receive a written Asset Accumulation Formula blueprint with each strategy and what it is worth.

Take the blueprint to your own CPA, or have us implement it and handle the ongoing work.

RSVP for the Masterclass

05 · Questions

Tennessee developer questions.

Do I need a Tennessee-based CPA to work with you?

No. Jose is an Enrolled Agent, a federal credential and the highest the IRS awards, so we can represent clients in all fifty states. Most of what moves your number is federal anyway. Tennessee is simply where a lot of our developers build.

Does the FONCE exemption apply to my development entity?

It depends on ownership and on what the entity actually holds. It is worth testing properly rather than assuming either way, because the answer changes the state cost of your structure.

Can you coordinate with my current Tennessee CPA?

Yes. We build the plan, they file, and we supply the handoff documentation.