Industries We Serve • Professional Services

Built for project and retainer-based firms.

Project revenue recognition, entity structuring, and subcontractor tracking for agencies, consultants, and architects.

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Industries We Serve

Tax & bookkeeping built for professional service firms

Marketing agencies, consultants, architects, and other professional service firms run on project fees, retainers, and a mix of employees and specialist subcontractors. Hasco Tax Advisors works with professional service firms on revenue recognition, entity structure, and the specific deduction opportunities that come with running a knowledge-based service business.

Professional Services Tax Issues

The tax questions specific to project and retainer-based firms

Project deposits and deferred revenue

A large upfront deposit for a project that spans several months is not fully earned income the day it hits your account. Revenue should be recognized as work is actually performed, and treating a deposit as immediate income distorts both your books and your tax picture.

S-Corp election for principal-led firms

Consultants and firm principals operating as an LLC can often benefit from an S-Corp election once profit is consistent, splitting income into reasonable salary and distributions. Architects and other licensed professionals may face state-specific rules on entity structure that need to be confirmed before assuming this applies.

Specialist subcontractors and worker classification

Many professional service firms bring in specialist subcontractors, a copywriter, a structural engineer, a specific consultant, for individual projects. A subcontractor who works exclusively for your firm, on your schedule, using your systems, starts to look like an employee to the IRS regardless of the 1099 label.

Continuing education and professional development deductions

Licensing fees, continuing education requirements, professional association dues, and industry conferences are often fully deductible but under-tracked, especially when paid personally by a principal rather than run through the firm's accounts.

Bookkeeping & Structure

Books that separate retainers, projects, and subcontractor costs

Project vs. Retainer Tracking

Revenue tracked separately by billing model, so you can see which client relationships actually drive profitability.

Subcontractor Payment Tracking

Specialist subcontractor payments tracked throughout the year for accurate, on-time 1099-NEC filing.

Deferred Revenue Handling

Project deposits and upfront payments tracked as deferred revenue and recognized correctly as work is actually delivered.

Entity Structure Review

S-Corp election evaluated against your actual numbers, with any state-specific licensing rules confirmed first.

Flat-rate pricing for professional service firms
Pricing is based on your revenue volume and number of active engagements, quoted clearly during your free consultation.
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Frequently Asked Questions

Professional services tax and bookkeeping, answered directly

A deposit for work not yet performed is generally deferred revenue, not immediately recognized income. As the project progresses, revenue is recognized incrementally. Recording the full deposit as income the day it arrives overstates your actual earned revenue for that period.
Most can, once profit is consistent and clears a meaningful threshold, typically $45,000 to $60,000 in net profit. Licensed professionals like architects should confirm state-specific entity rules before assuming an S-Corp election applies.
This depends on the actual working relationship. A subcontractor who works exclusively for your firm on your schedule using your tools starts to resemble an employee under IRS classification tests, regardless of the 1099 label.
Yes, when they relate to maintaining or improving skills required for your profession. These are commonly under-tracked, especially when paid personally rather than run through the firm's accounts.
Yes. Blending both billing models into one revenue line makes it difficult to see which type of engagement is actually more profitable. We track them separately for real visibility into your business model.
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Revenue recognition and subcontractor tracking built for agencies, consultants, and firms that bill by project or retainer.