#tax-planning
Стратегическо данъчно планиране за минимизиране на задълженията и максимизиране на спестяванията
The One Big Beautiful Bill Act's Section 174A permanently restores immediate tax deduction of domestic software development and R&E costs for tax years beginning after December 31, 2024, reversing the five-year amortization rule that had strained small tech companies' cash flow since 2022.
A walkthrough of the Section 469 seven-day rule, the three realistic material participation tests, and how the One Big Beautiful Bill Act's permanent 100% bonus depreciation lets short-term rental owners offset W-2 income — plus the bookkeeping habits that survive an IRS audit.
A practical guide to surviving California FTB and New York residency audits after moving to Florida, Texas, or Nevada — the domicile and statutory residency tests, day-count documentation, equity compensation traps, and the convenience-of-the-employer rule.
OBBBA Section 71308 and IRS Notice 2026-05 let you pair a Direct Primary Care membership of up to $150/month per adult ($300 family) with an HSA starting January 2026, reclassify all Bronze and Catastrophic marketplace plans as HSA-eligible, and make the telehealth pre-deductible safe harbor permanent. Here is how freelancers, solo S-corp owners, and small employers should stack DPC, marketplace coverage, HSAs, and QSEHRA/ICHRA reimbursements without double-dipping.
The enhanced premium tax credits expired January 1, 2026, restoring the 400% FPL cliff. This guide walks self-employed filers, S-corp owners, freelancers, and early retirees through the 2026 applicable percentage schedule, MAGI levers like Solo 401(k), SEP-IRA, HSA, and Section 162(l), and Form 8962 reconciliation strategies to avoid five-figure repayments.
OBBBA raises the federal SALT cap to $40,400 for 2026 with a 30-cent-per-dollar phase-out above $505,000 MAGI, then reverts to $10,000 in 2030. PTET elections in 36 states remain uncapped and still beat the cap for most high-income pass-through owners. State deadlines, bunching priorities, and the 2030 cliff explained.
How independent and DSO-affiliated dental practices should record production, PPO contractual write-offs, management fees, and operatory depreciation under ASC 606 — plus the KPIs (collection ratio, overhead %, hygiene production ratio) that separate a 60% overhead office from a 75% one.
How independent fractional and outsourced CFOs should structure their books — ASC 606 treatment for retainers and project work, 409A and 83(b) handling for advisor equity, the Section 199A SSTB phase-out at $201,750 single / $403,500 joint, and target utilization and realization benchmarks for a healthy practice.
The One Big Beautiful Bill Act made Qualified Opportunity Zones permanent and introduced rolling 5-year deferrals, decennial map redesignations starting July 1, 2026, a new rural fund class (QROF) with a 30% basis step-up at year 5, and $10,000-per-return reporting penalties. Here is the planning sequence for sponsors and family offices through the 2026–2027 window.
The One Big Beautiful Bill Act made Section 199A permanent, added a $400 minimum deduction for active small-business owners starting in 2026, and widened the joint phase-in range to $150,000. A field guide to the three QBI tiers, wage tuning, UBIA, aggregation, and SSTB positioning for pass-through owners.
How the One Big Beautiful Bill Act rewrote Section 1202 QSBS — a tiered 50/75/100% gain exclusion at three, four, and five years; a $15 million per-issuer cap; a $75 million gross asset threshold at issuance; and non-grantor trust stacking that can lift a founder's combined exclusion well past the single-taxpayer limit.
Section 280F caps 2026 first-year passenger auto depreciation at $20,300 with bonus, while heavy SUVs over 6,000 lb GVWR can deduct the full purchase price via the $31,300 Section 179 cap plus 100% bonus depreciation restored under OBBBA. This guide covers the math, the listed-property substantiation rules, and the recapture trap that catches owners whose business use drops below 50%.
