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12 минути четене

Section 1059 Extraordinary Dividend Basis Reduction: The Corporate Shareholder Trap That Turns Tax-Free Dividends Into Immediate Capital Gain

Section 1059 reduces a corporate shareholder's stock basis by the nontaxed portion of an extraordinary dividend — 5% threshold for preferred, 10% for common — when received within two years of acquisition, with excess immediately taxed as capital gain. This guide covers the thresholds, the 85-day and 365-day aggregation rules, the FMV election, the non-pro-rata redemption exceptions, and the lot-level bookkeeping that keeps corporate finance teams out of audit trouble.

Mike Thrift

tax-planningtax-compliancec-corporation
12 минути четене

When Capital Gain Becomes Ordinary Income: Section 1239 and the Family Business Trap

Section 1239 converts capital gain to ordinary income on sales of depreciable property between related parties — including a controlling owner and their own corporation, partnership, or trust. The constructive ownership rules under Section 267(c) make the more-than-50% threshold easier to cross than family business owners expect.

Mike Thrift

taxtax-planningdepreciation
12 минути четене

Section 30C EV Charger Credit Before the June 30, 2026 Cliff: Census Tracts, Prevailing Wage, and Form 8911

The Section 30C credit returns 30% of EV charger cost — up to $1,000 per port for homeowners and $100,000 per port for businesses — but sunsets after June 30, 2026. A line-by-line guide to census tract eligibility, prevailing wage and apprenticeship rules, depreciation interaction, recapture, and Form 8911.

Mike Thrift

tax-creditstax-planningtax-deadlines
15 минути четене

California Proposition 19 and the End of the Old Parent-Child Property Tax Bargain: A 2026 Guide for Heirs of California Real Estate

How California's Proposition 19 replaced Section 63.1 for parent-child transfers after February 16, 2021 — the family home and farm rules, the one-year occupancy requirement, the BOE-19-P and BOE-266 filings, the $1,044,586 value cap floor, and the step-up-basis trade-off that determines whether to gift during life or transfer at death.

Mike Thrift

real-estateestate-planningtax
14 минути четене

The Minister's Housing Allowance: Section 107, the SECA Trap, and the Retired-Pastor 403(b) Designation

Section 107 lets ordained ministers exclude designated housing costs from federal income tax, but the allowance is still added back for SECA and only an in-advance written designation survives audit. A practical guide to the three-part cap, Form 4361's irrevocable opt-out, and the 403(b) designation that keeps a retired pastor's distribution income-tax-free for life.

Mike Thrift

taxtax-planningself-employment-tax
12 минути четене

The Charity Deduction You Get Without Itemizing: A 2026 Guide to the New $1,000 / $2,000 Above-the-Line Write-Off

Starting in 2026, taxpayers who take the standard deduction can deduct up to $1,000 ($2,000 for joint filers) of cash gifts to qualified public charities under new IRC Section 170(p) — cash only, no donor-advised funds, no carryforward, and the same $250 documentation rules as itemizers.

Mike Thrift

charitable-givingtax-deductionstax-planning
11 минути четене

Permanent 100% Bonus Depreciation Returns: How Small Businesses Stack Section 168(k), Section 179, and QIP in 2026

The One Big Beautiful Bill Act made 100% bonus depreciation under Section 168(k) permanent for qualified property placed in service after January 19, 2025. This guide explains how small businesses coordinate Section 179, qualified improvement property, and the new Section 168(n) manufacturing deduction — and the acquisition-date rules that decide eligibility.

Mike Thrift

bonus-depreciationsection-179depreciation
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