#tax-deductions
Максимизирайте данъчните облекчения и намалете данъчните си задължения законно
Правилото Augusta (26 USC § 280A(g)) ви позволява да отдадете дома си под наем на бизнеса си за до 14 дни годишно и да изключите наема от федералния данък върху доходите.
How the 2026 Health Savings Account combines tax-free contributions, tax-free growth, and tax-free medical withdrawals — and how the shoebox strategy turns an $8,750 family limit into a six- to seven-figure retirement vehicle by age 65.
Section 183 of the Internal Revenue Code denies loss deductions for activities not engaged in for profit. The IRS applies a nine-factor test and a three-of-five-years safe harbor (two of seven for horses) to distinguish a real business from a hobby — here is what each factor weighs and how to document profit motive before an audit.
U.S. cash balance pension plans let solo doctors, attorneys, and consultants deduct $100,000–$370,000 a year on top of a Solo 401(k). 2026 contribution limits, a worked example for a 54-year-old physician, and the actuarial commitments to weigh before signing.
US de minimis safe harbor (Treas. Reg. 1.263(a)-1(f)) lets businesses expense tangible property up to $2,500 per item on the federal return.
Член 461(l) ограничава превишените бизнес загуби за 2026 г. на $128 000 за неженени и $256 000 за съвместно деклариращи, съгласно OBBBA. Собствениците на дружества с прехвърляне на доходи използват Формуляр 461, за да декларират ограничението.
An Individual Coverage HRA lets small employers reimburse workers tax-free for individual ACA plans with no contribution cap, 11 employee classes, and a 9.96% affordability threshold for 2026. Here is how the mechanics, tax treatment, bookkeeping, and 90-day rollout actually work.
A 2026 guide to the Pass-Through Entity Tax — how 36+ jurisdictions let S-corps and partnerships convert capped state income taxes into a fully deductible federal business expense, even after OBBBA raised the SALT cap to $40,400.
How Section 121 lets U.S. homeowners exclude up to $250,000 ($500,000 for joint filers) of capital gains on a primary home sale — covering the 24-month ownership and use tests, the two-year frequency rule, partial exclusions, depreciation recapture, and the nonqualified-use allocation.
OBBBA permanently restored the EBITDA-based ATI calculation for Section 163(j) starting in 2025, expanding deductible business interest for capital-intensive companies. A guide to the 30% cap, the ~$31M small business exemption, the 35% syndicate trap, EBIE allocations from partnerships, S-corp differences, and Form 8990 reporting.
Section 199A lets investors deduct 20% of qualified REIT dividends from taxable income, dropping the top federal rate from 37% to about 29.6%. This guide covers Box 5 of Form 1099-DIV, the 45-day holding-period rule, Form 8995, and how OBBBA made the deduction permanent.
Section 280F caps first-year depreciation on passenger autos at $20,300 in 2026, but SUVs and trucks rated above 6,000 lbs GVWR escape those limits and can combine a $32,000 Section 179 deduction with 100% bonus depreciation. A practical guide to the 2026 numbers, the heavy-vehicle and pickup carve-outs, the 50% business-use cliff, and the mileage-log standards an IRS auditor expects.
