#tax
Данъчни стратегии, планиране и съответствие за физически лица и бизнес
A working landlord's reference to every major rental property deduction—mortgage interest, 27.5-year depreciation, the $25,000 passive loss allowance, 100% bonus depreciation restored under OBBBA, Section 199A QBI, and the safe harbors and recordkeeping that keep Schedule E audit-ready.
Schedule A itemized deductions return in play for 2026 as the SALT cap rises from $10,000 to $40,400, charitable gifts face a new 0.5% AGI floor, and the $750,000 mortgage interest cap becomes permanent. This guide covers what qualifies, what changed under the OBBB, and how to decide whether itemizing beats the standard deduction.
Schedule K-1 reports your share of pass-through income from a partnership, S corporation, or trust — and you owe tax on your allocation, not on the cash you actually received. A working guide to each major box, the phantom income trap, partner basis rules, the 2026 filing timeline, and six mistakes that cost K-1 recipients real money every year.
Раздел 174 от американския данъчен кодекс възстанови незабавното отписване на местни R&D разходи през 2025 г. съгласно Закона за един голям красив законопроект, а малките предприятия имат срок до 6 юли 2026 г. да изменят декларациите си за 2022–2024 г. и да възстановят възстановявания за предварително капитализирани разходи за научни изследвания.
Федералното приспадане по раздел 179 в САЩ за 2026 г.: лимит $2,560,000, допустимо оборудване, ограничения за превозни средства, бизнес доход и подаване пред IRS.
A 2026 reference for Social Security tax: the 6.2% employee and employer rate, the $184,500 wage base, the 15.3% self-employment rate with its 92.35% adjustment, Form 941 deposit rules, and the six mistakes that most often trigger IRS payroll penalties against small businesses.
SUTA is the state-level payroll tax that funds unemployment insurance. Every U.S. employer owes it, rates range from under 1% to over 10%, and late payments can cost the 5.4% FUTA credit — turning a $42 federal bill into $420 per employee.
When a tax attorney is worth hiring instead of a CPA or enrolled agent, what they charge in 2026 ($300–$600 per hour, $3,500–$7,500 flat for common matters), and how attorney-client privilege changes what is at stake in audits, collections, and criminal investigations.
A tax deduction reduces taxable income; a tax credit cuts your tax bill dollar for dollar. In the 22% bracket, a $2,000 credit saves the full $2,000 while the same-sized deduction saves just $440. Covers refundable vs. nonrefundable credits, 2026 amounts (EITC up to $8,231, CTC $2,200 per child), and strategies for stacking both.
Franchise tax is a state privilege tax owed regardless of profit. Sixteen states plus D.C. charge it, with rates from a flat $300 in Delaware to $800 minimums in California and a 0.75% margin tax in Texas.
How IRS Form 2210 works, when you must file it, the three safe harbors that prevent the underpayment penalty, and how Schedule AI reduces the bill for taxpayers with uneven income. Covers 2026 penalty rates (7% in Q1, 6% in Q2), due dates, and common mistakes.
A practical guide to claiming charitable contribution tax deductions — covering qualified organizations, AGI limits (20%–60%), documentation requirements, and strategies like donor-advised funds and qualified charitable distributions for retirees.
