#tax

Данъци

Данъчни стратегии, планиране и съответствие за физически лица и бизнес

787 публикацииВижте всички етикети Обратно към всички публикации

10 май 2026 г.

Cost Segregation Studies: Reclassifying Building Components Into 5, 7, and 15-Year Lives for Front-Loaded Tax Savings

A cost segregation study uses engineering-based analysis to move 20–45% of a building's basis from 27.5- or 39-year straight-line into 5, 7, and 15-year MACRS classes. Combined with the 100% bonus depreciation permanently restored by the One Big Beautiful Bill Act for property placed in service after January 19, 2025, real estate investors can convert a routine $91,000 first-year deduction into roughly $766,000 — provided they clear IRC §469 passive activity loss limits via real estate professional status, the short-term rental rule, or passive income offsets.

mike

cost-segregationbonus-depreciationdepreciation

10 май 2026 г.

Fiscal Sponsorship Explained: Run a Tax-Deductible Charitable Project Without Forming Your Own 501(c)(3)

A practical guide to fiscal sponsorship — how Model A (9–15% fees) and Model C (4–10% fees) differ, how donations flow legally, what an agreement must cover, and when a project should graduate to its own 501(c)(3).

mike

nonprofitcharitable-givingfundraising

10 май 2026 г.

Hobby or Business? The IRS Section 183 Nine-Factor Test for 2026

How the IRS Section 183 nine-factor test decides whether your side activity's losses are deductible in 2026, what the three-of-five safe harbor really means, and what 2025's Young v. Commissioner reveals about the records that win in Tax Court.

mike

taxtax-compliancetax-deductions

10 май 2026 г.

Installment Sales and Form 6252: Spreading Capital Gain Across Future Years

How IRC Section 453 and Form 6252 let sellers spread capital gain on seller-financed real estate or business sales across the years payments arrive — including the gross profit percentage formula, the depreciation recapture trap, the Section 453A interest charge on installment balances above $5 million, and when to elect out.

mike

tax-planningcapital-gainsreal-estate

10 май 2026 г.

IRS Statute of Limitations Under Section 6501: How Long the IRS Has to Audit, Assess, or Refund

Section 6501 gives the IRS three years from filing to assess tax — but the window stretches to six years for omissions over 25% of gross income or basis overstatements, and never closes at all for unfiled returns, fraud, or undisclosed foreign reporting. A practical guide to ASED, refund claim windows under Section 6511, the 10-year CSED, Form 872 consents, and what records to keep.

mike

taxtax-complianceirs-reporting

10 май 2026 г.

QSEHRA vs. ICHRA in 2026: How Small Employers Without a Group Plan Can Reimburse Workers for Individual Health Insurance—Tax-Free

For 2026, QSEHRA caps tax-free reimbursements at $6,450 self-only and $13,100 family for employers under 50 FTEs, while ICHRA has no IRS cap and lets any-size employer vary contributions across 11 federal employee classes—provided the 9.96% affordability test, MEC requirement, and 90-day notice are all met.

mike

health-insurancesmall-businessemployee-benefits

10 май 2026 г.

Schedule H and the Nanny Tax: A Practical Guide for Household Employers in 2026

How household employers handle the 2026 nanny tax — $3,000 FICA and $1,000 quarterly FUTA thresholds, EIN setup, W-2 reporting, Schedule H filing, state SUI, and the 1099 misclassification trap that triggers back taxes with no statute of limitations.

mike

taxpayrolltax-compliance

10 май 2026 г.

Section 1374 Built-In Gains Tax: The Five-Year Window That Catches C-Corp to S-Corp Conversions

When a C corp converts to an S corp, Section 1374 imposes a 21% corporate tax on appreciated assets sold within 5 years.

mike

taxtax-plannings-corporation

10 май 2026 г.

Section 263A UNICAP Rules: How Small Manufacturers and Resellers Decide Which Costs Hit the P&L Now vs. Sit in Inventory

Section 263A UNICAP forces producers and resellers to attach indirect costs — rent, supervisor wages, depreciation — to inventory rather than expense them. This guide covers the 2026 $32M small-business exemption, the simplified production and resale methods, Form 3115 and the 481(a) adjustment, and the personnel-allocation mistakes that draw IRS attention.

mike

taxtax-complianceinventory

10 май 2026 г.

Section 45B FICA Tip Credit: How Restaurants and Salons Recover Employer Payroll Tax with Form 8846

Claim the Section 45B FICA tip credit with Form 8846 to recover 7.65% of employer payroll tax on tips above a $5.15/hour floor.

mike

tax-creditstaxpayroll

10 май 2026 г.

Section 6166 Estate Tax Deferral for Closely-Held Businesses: The 14-Year Installment Election in 2026

How executors of closely-held business estates use IRC Section 6166 to defer federal estate tax across 14 years at a 2% rate, with the 2026 inflation-adjusted $1.94M base, the 35% eligibility test, election mechanics, and the acceleration events that kill the deferral.

mike

estate-planningtax-planningsuccession-planning

10 май 2026 г.

Series LLC Structure: Master LLC, Internal Liability Walls, and When to Use It

A 2026 guide to the Series LLC: how a single master entity can hold multiple internally-isolated series, which states recognize the structure (Florida joins via SB 316 on July 1, 2026), how the IRS taxes each series, the bookkeeping discipline required to keep the liability walls intact, and when separate traditional LLCs remain the safer choice.

mike

llcbusiness-structurereal-estate

Започни безплатно→Документация