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11 минути четене

Form 1099-DA: What Crypto Investors and Exchanges Need to Know About the IRS's New Digital Asset Tax Form

Form 1099-DA, the IRS's first dedicated information return for digital asset broker transactions, is being issued for tax year 2025 during the 2026 filing season. A practical guide to the broker definition, the DeFi carve-out, the 2025 gross-proceeds-only phase-in versus 2026 basis reporting, the wallet-by-wallet basis tracking rule, and how to reconcile the form to your own records before filing.

Mike Thrift

crypto-taxesirs-reportingdigital-assets
10 минути четене

Form 5498 Decoded: The IRA Tax Form You Never File but Should Read Line by Line

Form 5498 reports IRA contributions, rollovers, Roth conversions, and the December 31 fair market value, and arrives in late May after you have already filed. A box-by-box reading of the fourteen lines, how to reconcile each with Forms 1099-R, 8606, and 5329, and the specific traps that trigger CP2000 notices and the 6% excess-contribution penalty.

Mike Thrift

iraretirement-savingstax-compliance
11 минути четене

Form 8283 Noncash Charitable Contributions: A Donor's Guide to the $5,000 Qualified Appraisal Threshold and IRS Substantiation Rules

Form 8283 is required when total noncash charitable contributions exceed $500. Above $5,000, donors need a USPAP-compliant qualified appraisal and three signatures on Section B; over $500,000 the full appraisal attaches to the return. Section 170(o) can claw the deduction back if the charity disposes of tangible property within three years, and the 40% gross valuation misstatement penalty has no reasonable-cause defense.

Mike Thrift

charitable-givingtax-deductionstax-compliance
12 минути четене

Form 8886 Reportable Transactions: The 75 Percent Penalty Hiding in Your Tax Return

Form 8886 discloses reportable transactions to the IRS. Missing it triggers a Section 6707A penalty up to $200,000 per year for entities and keeps the assessment statute open indefinitely on listed transactions under Section 6501(c)(10). This guide breaks down the five categories, the penalty math, filing mechanics, and the foreign currency loss trap that catches accidental filers.

Mike Thrift

taxtax-compliancecompliance
14 минути четене

The IC-DISC: How Closely Held Exporters Cut Federal Tax on Export Profits to 23.8%

The IC-DISC is the only permanent federal tax incentive dedicated to U.S. exporters that is available to pass-through entities. It routes export commissions through a tax-exempt paper corporation and back out as qualified dividends, cutting the effective federal rate on export profits from roughly 40% to 23.8% for closely held manufacturers, distributors, software vendors, and engineering firms.

Mike Thrift

taxtax-planninginternational-tax
13 минути четене

The IC-DISC Export Tax Strategy: How Closely-Held U.S. Exporters Cut Their Tax Rate on Foreign Sales to 20 Percent

An IC-DISC is a paper-only U.S. C corporation authorized by IRC Sections 991–997 that lets closely-held manufacturers, distributors, and growers convert qualifying export profit from ordinary income rates (up to 37%) into qualified dividend rates (20–23.8%), with typical setups producing $50,000+ in annual federal tax savings on $5M of qualifying export sales after Section 199A's 2026 sunset widened the rate spread.

Mike Thrift

tax-planningtax-complianceinternational-tax
13 минути четене

ISO AMT in 2026: Bargain Element, Form 6251 Line 2i, and the OBBBA Phase-Out Cliff

Under OBBBA, the 2026 AMT exemption phases out at $500K single / $1M joint with a 50-cent rate, doubling the stealth bracket on ISO exercises. Here is exactly how the bargain element flows into Form 6251 line 2i, when a same-year disqualifying disposition eliminates the AMT adjustment, and how to plan exercises to avoid a six-figure phantom-income tax bill.

Mike Thrift

equity-instrumentstax-planningstock-basis
12 минути четене

S-Corp Basis, Form 7203, and the Phantom Distribution Trap: A Section 1366(d) Guide

Section 1366(d) caps S-corporation loss deductions at stock basis plus direct shareholder debt, and Form 7203 is how the IRS verifies the math. A working guide to suspended losses, phantom capital gains on distributions, the $25,000 open-account debt rule, why personal guarantees do not create basis, and how the Regulation 1.1367-1 ordering rules decide which losses survive each year.

Mike Thrift

s-corps-corporationstock-basis
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