#tax
Данъчни стратегии, планиране и съответствие за физически лица и бизнес
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.
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.
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.
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.
A practitioner's guide to the tax mechanics of divorce — how a QDRO splits a 401(k) penalty-free, why alimony in agreements executed after 2018 is no longer deductible, how Section 1041 carryover basis can turn a 50/50 settlement into an unequal one, and how the Section 121 home-sale exclusion survives when one spouse moves out.
At the May 2026 reset, Series I Savings Bonds pay a 4.26% composite rate — a 0.90% fixed rate locked for 30 years plus a 3.34% annualized inflation rate — with state-tax exemption and a $10,000-per-SSN annual cap. A practical guide to where I bonds fit in personal and small-business cash strategy, including LLC entity-account stacking, the 12-month lock and 5-year penalty, and the education-exclusion rules.
Section 409A lets companies defer executive pay above 401(k) limits, but a single misstep triggers immediate taxation on every vested dollar plus a 20% federal penalty and premium interest. Here is how NQDC plans, rabbi trusts, and the six permissible distribution triggers actually work.
The One Big Beautiful Bill Act's Section 174A restores immediate domestic R&D expensing starting in 2025, and small businesses under roughly $31 million in average gross receipts have until July 6, 2026 to amend 2022, 2023, and 2024 returns to recover taxes paid under the TCJA capitalization rules.
How nonprofits trigger Unrelated Business Income Tax — a flat 21% federal levy, the three-part IRS test, traps in gift shops and advertising, statutory exclusions, and the post-2017 siloing rules under IRC §512(a)(6) that lock losses to each unrelated business.
Правилото Augusta (26 USC § 280A(g)) ви позволява да отдадете дома си под наем на бизнеса си за до 14 дни годишно и да изключите наема от федералния данък върху доходите.
Section 183 of the Internal Revenue Code denies loss deductions for activities not engaged in for profit. The IRS applies a nine-factor test and a three-of-five-years safe harbor (two of seven for horses) to distinguish a real business from a hobby — here is what each factor weighs and how to document profit motive before an audit.
US de minimis safe harbor (Treas. Reg. 1.263(a)-1(f)) lets businesses expense tangible property up to $2,500 per item on the federal return.
