Fundamentals of
Construction Taxation

The Fundamentals of Construction Industry Taxation online course covers the unique tax landscape, key accounting methods (cash, accrual, completed contract, percentage-of-completion), IRS codes, revenue/cost recognition, and method selection. It addresses advanced topics like compliance, tax credits, and planning strategies, with practical guidance. 

Upon completion of this course, you will be able to:

Objectives

  • Explain the unique complexities of construction industry taxation and the key IRS code sections governing contractor tax methods.
  • Recognize the key compliance requirements for indirect cost allocation, revenue and cost recognition, and the impact on financial statements and tax filings.
  • Analyze the implications of Section 199A (QBI), Alternative Minimum Tax (AMT), and the look-back method for construction contractors.
  • Learn about the look-back interest calculation.
  • Navigate the process for changing accounting methods (including required forms and elections) and identify best practices for IRS audit preparation.
  • Identify available tax credits and deductions specific to the construction industry and implement tax planning strategies to maximize annual savings.
  • Distinguish between major contractor accounting methods (cash, accrual, completed contract, percentage-of-completion) and determine when each is most appropriate.
The Required Post Session Test must be completed within one year of the date of enrollment in the course to earn CPE.
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Format

QAS Self Study

Presenters (bios below)

Christine Ulibarri & Lauren Pierson

CPE Hours

1.8 Hours
Taxes

Level

Basic

Duration

90 Minutes

Published Date

February 5, 2026


CICPAC Member Firm: FREE

Non-Member: $95
ACCOUNTING

Fundamentals of Construction Taxation

The Fundamentals of Construction Industry Taxation online course covers the unique tax landscape, key accounting methods (cash, accrual, completed contract, percentage-of-completion), IRS codes, revenue/cost recognition, and method selection. It addresses advanced topics like compliance, tax credits, and planning strategies, with practical guidance. 
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Why should I take this course?

You should take the Fundamentals of Construction Taxation course to gain a solid foundation in the specialized tax rules and accounting methods that impact construction contractors, and to learn how to optimize compliance, reduce risk, and uncover valuable tax-saving opportunities. This course equips professionals to confidently navigate IRS regulations and elevate their strategic tax planning.

Meet the presenters

—

Christine Ulibarri, CPA, CCIFP

Principal, BeachFleischman
Christine Ulibarri is a Principal for BeachFleischman, where she co-leads the Construction Client Service Team and serves as a member of the Tax Department. With over 30 years of public accounting experience, Christine provides strategic tax planning, compliance, consulting, and research services to individuals and owners of closely-held and private companies.

Email

culibarri@beachfleischman.com

LinkedIn

Connect with Christine
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Lauren Pierson, CPA

Tax Senior Manager, BeachFleischman
Lauren Pierson is a Tax Senior Manager for BeachFleischman and a member of the firm’s Construction Segment Team. She provides tax planning and compliance services for various privately held companies. Lauren has worked in public accounting since 2017, and she is a Certified Public Accountant licensed to practice in Arizona.

Email

lpierson@beachfleischman.com

LinkedIn

Connect with Lauren