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16 минути четене

Section 119 Meals and Lodging for the Convenience of the Employer: How Hospitality, Hospital, and Caretaker Employers Keep On-Premises Housing and Cafeteria Meals Out of Wages

Section 119 lets employers exclude on-premises meals and required-residence lodging from employee wages, with no FICA and no income tax withholding. This guide walks through the convenience-of-the-employer test, the "more than half" safe harbor, qualified campus lodging, the Kowalski cash rule, and what the 2026 Section 274(o) deduction sunset does and does not change.

Mike Thrift

taxtax-planningtax-compliance
10 минути четене

Раздел 119: Как работодателите предоставят на служителите освободени от данъци храна и жилище на територията на предприятието

Раздел 119 от данъчния кодекс на САЩ позволява освободени от данъци храна и жилище, предоставяни от работодатели на територията на предприятието, за удобство на работодателя и жилище като условие за заетост

Mike Thrift

taxemployee-benefitspayroll
15 минути четене

Section 199A Rental Real Estate Safe Harbor: How Landlords Log 250 Hours, Avoid the Triple Net Lease Trap, and Lock In the 20% QBI Deduction

Revenue Procedure 2019-38 lets landlords treat rental real estate as a trade or business for the 20% QBI deduction if they log 250 hours of qualifying services, keep contemporaneous records, avoid triple net leases, and file a signed election — now permanent under the 2025 One Big Beautiful Bill Act.

Mike Thrift

real-estatetaxtax-planning
11 минути четене

Section 461(h) Economic Performance and the Recurring Item Exception: When Accrual-Basis Liabilities Are Actually Deductible

Section 461(h) layers an economic performance test on top of the all-events test, so accrual-basis taxpayers cannot deduct a liability until the underlying activity actually happens. The recurring item exception accelerates deductions for predictable expenses when economic performance occurs within 8½ months of year-end and four specific conditions are met.

Mike Thrift

taxtax-compliancetax-planning
14 минути четене

Section 4958 Intermediate Sanctions: How Nonprofit Boards Avoid 25% and 200% Excise Taxes on Excess Benefit Transactions

Section 4958 imposes 25% and 200% excise taxes on excess benefit transactions between public charities and disqualified persons, with a 10% manager tax on knowing approvers. Following three procedural steps creates a rebuttable presumption of reasonableness that shifts the burden of proof to the IRS.

Mike Thrift

nonprofittax-complianceexecutive-compensation
10 минути четене

Section 509(a) Public Support Test: How Nonprofits Stay Public Charities

The Section 509(a) public support test requires 501(c)(3) nonprofits to draw more than one-third of support from the public over a rolling five-year window. Fail it twice and you tip into private foundation status—facing a 1.39% excise tax on investment income, mandatory 5% annual payout, and donor deduction limits that drop from 60% to 30% of AGI.

Mike Thrift

nonprofittax-compliancebookkeeping
13 минути четене

Section 6603 Deposits: Stop IRS Interest on Disputed Tax Without Giving Up Appeal Rights

A Section 6603 deposit freezes IRS underpayment interest on contested tax while preserving your appeal, Tax Court, and withdrawal rights. This guide covers the written designation under Rev. Proc. 2005-18, when a deposit beats a payment, LIFO withdrawal mechanics, and the procedural traps that turn planned deposits into accidental payments.

Mike Thrift

taxtax-compliancetax-planning
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