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Стратегическо данъчно планиране за минимизиране на задълженията и максимизиране на спестяванията

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11 минути четене

Section 45L Before the Lights Go Out: How Builders and Developers Can Still Claim $2,500 to $5,000 Per Unit Before June 30, 2026

Section 45L pays builders and developers $500 to $5,000 per energy-efficient home, but the One Big Beautiful Bill Act ends the credit for homes acquired after June 30, 2026. A practical guide to ENERGY STAR versus Zero Energy Ready certification, prevailing wage rules on multifamily, the LIHTC basis carve-out, and the Form 8908 mechanics that decide whether the credit survives audit.

Mike Thrift

tax-creditstax-complianceconstruction
12 минути четене

The Self-Rental Rule: Why Your Building Rents Are Nonpassive but Your Losses Stay Passive

Reg. 1.469-2(f)(6) recharacterizes net rental income from property you rent to your own active business as nonpassive while leaving rental losses passive. This guide explains the asymmetry, walks through a dentist example with a $200,000 cost segregation deduction, and shows how the Reg. 1.469-4 grouping election can collapse the rule.

Mike Thrift

tax-planningtax-compliancereal-estate
12 минути четене

Repair or Capitalize? A Plain-English Guide to the Section 263(a)-3 Tangible Property Rules for Small Businesses

How the IRS Section 263(a)-3 tangible property regulations decide what small businesses can deduct now versus capitalize over decades — with the three safe harbors ($2,500/$5,000 de minimis, the small taxpayer building rule, and routine maintenance), the BRA test, and the unit-of-property trap that drives most mistakes.

Mike Thrift

taxtax-deductionstax-planning
14 минути четене

Collection Due Process Hearings: How a 30-Day Letter Stands Between Your Small Business and an IRS Bank Levy

A timely Form 12153 filed within 30 days of IRS Letter 3172 or LT11/L-1058 triggers a Collection Due Process hearing under IRC Sections 6320 and 6330 — suspending levy action, preserving Tax Court appeal rights, and giving small business owners a statutory chance to negotiate installment agreements, lien withdrawal, innocent spouse relief, or offers in compromise before the IRS drains the operating account.

Mike Thrift

small-businesstaxtax-compliance
12 минути четене

F-Reorganization Under Section 368(a)(1)(F): The Pre-Closing Restructuring PE Buyers Use to Buy S Corporations

A practical walkthrough of the Section 368(a)(1)(F) reorganization — the six regulatory requirements, the six-step Rev. Rul. 2008-18 choreography, why PE buyers prefer it to a 338(h)(10) election, and how it preserves the operating EIN while giving the buyer asset-basis step-up and the seller tax-deferred rollover equity.

Mike Thrift

s-corptax-planningmergers-and-acquisitions
10 минути четене

MLP K-1 Tax Issues for Individual Investors: UBTI, Section 751 Recapture, and Multi-State Filings

A Master Limited Partnership pays cash quarterly but issues a Schedule K-1, not a 1099. Most distributions reduce your cost basis instead of being taxed, holding units in an IRA can trigger UBTI and a Form 990-T once income exceeds $1,000, and selling converts depreciation into ordinary income under Section 751 — taxed up to 37%.

Mike Thrift

taxtax-compliancepartnerships
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