#tax

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Данъчни стратегии, планиране и съответствие за физически лица и бизнес

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14 май 2026 г.13 минути четене

Schedules K-2 and K-3 in 2026: The Domestic Filing Exception, the 1-Month Deadline, and the Foreign Tax Credit Trap

Schedules K-2 and K-3 pulled even purely domestic partnerships and S-corps into international tax reporting starting in 2021. This guide explains the 2026 filing rules, the four-condition domestic filing exception, the January 15 partner notification and February 15 1-month K-3 request deadlines for calendar-year filers, the $250,000 small entity carve-out added in 2024, and the per-partner, per-month penalty math for non-compliance.

Mike Thrift

taxtax-compliancepartnerships

14 май 2026 г.10 минути четене

The $2 Million Mistake: Why Gifting Appreciated Stock to Your Kids Can Be Worse Than Doing Nothing

A practical guide to Section 1015 carryover basis versus Section 1014 stepped-up basis, the dual basis trap for depreciated assets, and the 2026 decision framework for whether to gift appreciated property now or hold until death under the permanent $15 million exemption.

Mike Thrift

estate-planningtax-planningcapital-gains

14 май 2026 г.11 минути четене

Section 1256 Contracts and the 60/40 Tax Rule: A Trader's Guide to Form 6781

Section 1256 splits gains on futures, broad-based index options, and qualifying forex 60% long-term and 40% short-term, capping the top federal rate near 26.8% versus 37% on equity options. A 2026 guide to Form 6781, the mark-to-market rule, and the three-year loss carryback.

Mike Thrift

taxtax-planningcapital-gains

14 май 2026 г.11 минути четене

Section 165(i) Disaster Loss Election: How Homeowners and Small Businesses Pull Casualty Refunds Forward One Year

Section 165(i) lets disaster-affected taxpayers deduct a current-year casualty loss on the prior year's return, turning an 8-to-16-week refund into rebuild cash. A practical guide to Form 4684, the six-month election deadline, the 2026 OBBBA changes, and the recordkeeping that holds up under IRS audit.

Mike Thrift

taxtax-planningtax-deductions

14 май 2026 г.16 минути четене

Section 165(i) Disaster Loss Election: Pulling Casualty Losses Into the Prior Year for a Faster Refund

How Section 165(i) lets taxpayers in federally declared disaster areas deduct casualty losses on the prior year's return via Form 4684 and Form 1040-X — election mechanics, the six-month deadline, safe-harbor valuations, and when the prior-year election actually beats waiting.

Mike Thrift

taxtax-deductionstax-planning

14 май 2026 г.13 минути четене

Section 274(n) and 274(o) in 2026: The 50% Business Meal Rule, the New Office-Snacks Cliff, and Audit-Proof Documentation

The OBBBA's new Section 274(o) eliminates the deduction for employer-provided office meals starting January 1, 2026, while Section 274(n)'s 50% rule still covers client and travel meals. Here is the full 50%/100%/0% map, the documentation auditors expect, and the four-account bookkeeping setup that keeps year-end clean.

Mike Thrift

taxtax-deductionstax-compliance

14 май 2026 г.10 минути четене

The $7,500 EV Tax Credit Is Gone: What 2026 Car Buyers Need to Know About Section 30D's Sudden Sunset

The federal $7,500 clean vehicle credit ended September 30, 2025 under the OBBBA—seven years early. Section 30D's binding contract exception, dealer transfer recapture risk, Form 8936 filing for 2025 acquirers, state replacement programs, and what 2026 EV buyers should expect.

Mike Thrift

taxtax-creditstax-planning

14 май 2026 г.11 минути четене

Section 30D Clean Vehicle Credit Sunset: What 2026 EV Buyers Lost and Who Can Still Claim the $7,500

The Section 30D EV tax credit ended September 30, 2025, seven years early under OBBBA. Buyers with a written binding contract and nominal payment before that date can still claim up to $7,500 on a 2026 delivery. This guide covers the acquisition rule, Form 8936 filing, point-of-sale transfer recapture risk, and what survives for used (25E), commercial (45W), and charging-infrastructure (30C) credits.

Mike Thrift

taxtax-creditstax-planning

14 май 2026 г.13 минути четене

Section 355 Tax-Free Corporate Spinoffs: How to Split Up a Business Without Triggering a Single Dollar of Federal Tax

A breakdown of Section 355 of the Internal Revenue Code — the four statutory tests, three judicial doctrines, and the anti-Morris Trust two-year trap — illustrated with the GE, 3M Solventum, and Kellanova spinoffs.

Mike Thrift

taxtax-planningmergers-and-acquisitions

14 май 2026 г.16 минути четене

Section 382 NOL Limitation After Ownership Change: How Venture-Backed Startups Preserve Net Operating Loss Carryforwards Through Equity Rounds

Section 382 caps a startup's pre-ownership-change net operating loss deductions at the pre-change fair market value multiplied by the long-term tax-exempt rate (about 3.56 percent in February 2026), triggered when 5 percent shareholders collectively gain more than 50 percentage points over a rolling three-year testing period.

Mike Thrift

taxtax-planningstartup

14 май 2026 г.12 минути четене

Section 465 At-Risk Rules: Why Tax Basis Won't Save Your Partnership Losses

Section 465 at-risk rules cap partnership and S-corp losses at your actual economic stake.

Mike Thrift

taxpartnershipss-corp

14 май 2026 г.13 минути четене

Section 4960: The 21% Excise Tax on Nonprofit Executive Pay After OBBBA's 2026 Expansion

Section 4960 imposes a 21% excise tax when a tax-exempt organization pays a covered employee more than $1 million. The 2025 OBBBA expansion redefines "covered employee" as anyone employed since 2017, widening the tax base for hospitals, universities, and foundations filing Form 4720 in 2026.

Mike Thrift

taxtax-compliancenonprofit

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