#tax-deductions
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A 2026 field guide to Section 162(a)(2) travel deductions — how the tax home rule, the temporary-vs-indefinite test, and the one-year rule determine whether consultants, traveling nurses, and other mobile workers can deduct lodging, meals, and per diem.
Section 174A restores immediate domestic R&E expensing and lets small businesses with $31 million or less in average annual gross receipts amend 2022, 2023, and 2024 returns for refunds — but the retroactive election must be filed by July 6, 2026.
An accountable plan lets an S-corp reimburse shareholder-employees tax-free for home office, mileage, internet, and travel — but only when the written plan, 60-day substantiation, and 120-day excess-return rules are followed.
Defined benefit and cash balance plans let high-earning solo professionals over 45 deduct $150,000 to $290,000 a year — three to four times what a SEP-IRA or Solo 401(k) allows. This guide walks through the contribution math, candidate profile, costs, deadlines, and how to stack a DB plan on top of a Solo 401(k).
A side-by-side comparison of the simplified $5-per-square-foot method and Form 8829's actual expense method for the 2026 home office deduction, with worked examples, depreciation recapture math, carryover rules, and a decision framework for self-employed filers.
The One Big Beautiful Bill Act creates an above-the-line deduction of up to $12,500 ($25,000 joint) on FLSA-required overtime premium pay for tax years 2025-2028, with a MAGI phase-out starting at $150,000 single and mandatory W-2 Box 12 Code TT reporting from 2026.
The One Big Beautiful Bill Act creates an above-the-line deduction of up to $25,000 in qualified tips for tax years 2025 through 2028, available only to workers in IRS-listed tipped occupations and phased out above $150,000 MAGI ($300,000 joint).
The OBBBA's new $6,000 senior bonus deduction (up to $12,000 per couple) phases out at 6% per dollar of MAGI above $75,000 single / $150,000 joint and disappears entirely at $175,000 / $250,000. Available for tax years 2025 through 2028, stackable with the standard deduction and itemized deductions for taxpayers 65 and older.
A practical guide to Section 469(c)(7) Real Estate Professional Status — the 750-hour and more-than-half tests, the spousal rule, material participation and the grouping election, common audit failures, and how 100% bonus depreciation in 2026 makes REPS worth the documentation cost.
Section 162(l) lets self-employed taxpayers deduct 100% of medical, dental, vision, Medicare, and long-term care premiums above the line via Form 7206.
Section 179D lets architects, engineers, and contractors claim up to $5.94 per square foot in federal tax deductions on energy-efficient projects for tax-exempt building owners — but new claims sunset for projects starting construction after June 30, 2026 under the OBBBA.
Section 197 lets buyers in U.S. asset acquisitions amortize goodwill, customer lists, non-competes, and other intangibles ratably over 180 months. This guide covers the eight qualifying categories, Form 8594 allocation across Classes I–VII, the pooling rule, and anti-churning traps that can wipe out the deduction.
