Don't Buy That Mutual Fund in December — the IRS Will Tax Gains You Never Earned
Buying a mutual fund before its December record date hands you IRS tax on a full year of gains you never earned — wait until after the ex-dividend date.
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Capital Gains
Track and report capital gains from investments
Selling U.S. Property as a Foreign Owner? How to Shrink the 15% FIRPTA Withholding and Get the Excess Back
Buyers must withhold 15% of your gross U.S. sale price under FIRPTA. File IRS Form 8288-B before closing to cut it, or claim the excess on Form 1040-NR.
Your Stock Went to Zero: How the Worthless-Securities Deduction Works
Stock that became totally worthless is deemed sold Dec. 31 under IRS Section 165(g) — report $0 proceeds on Form 8949 and amend up to 7 years back.
Selling Your Home After a Home Office: The Depreciation Recapture Tax
Section 121 won't shield home-office depreciation: the IRS taxes it as unrecaptured Section 1250 gain at up to 25%, even if you never claimed it.
2027 Tax Brackets Projected 3.2% Higher: Withholding, Estimates, and Year-End Moves
Federal 2027 tax brackets and standard deduction are projected 3.2% higher ($33,200 joint). Here's how to adjust W-4 withholding and estimates now.
Selling a Rental? How Your Suspended Passive Losses Finally Get Freed
Under IRS Section 469(g), a fully taxable sale of your entire rental to an unrelated buyer frees every suspended passive loss against wages and other income.
Investment Club Taxes: Form 1065, K-1s, and Unit-Value Accounting Explained
A US investment club is a partnership from the first deposit — Form 1065 is due March 15 every year, and filing late costs $255 per partner per month.
What Startup Employees Should Know Before Selling Stock in a 2026 Tender Offer
A tender offer's ISO disqualifying-disposition income lands on your W-2 with no federal withholding — plan US estimated taxes before the window closes.
Dollar-Cost Averaging vs. Lump-Sum Investing: How Business Owners Should Invest a Windfall After Selling the Company
Lump-sum investing beat 12-month dollar-cost averaging about two-thirds of the time — but set aside the US capital gains reserve before deploying a dollar.
Selling the Family Business to Your Children Without Handing the IRS a Second Payday
An IRS Section 453 installment sale spreads the gain across your retirement, while $19,000 annual gifts and 20-40% valuation discounts move value tax-free.
Rollover Equity When You Sell Your Business: Section 721 Deferral, the Second Bite, and Minority Protections
Section 721 defers tax on the ~20% sellers roll into a PE buyout — but junior securities, leverage, and weak minority rights can erase the second bite.
The Backyard Cottage P&L: What an ADU Really Costs, Earns, and Does to Your Taxes
ADU rental income goes on IRS Schedule E: split shared costs by square footage, depreciate the unit over 27.5 years, and plan for 25% recapture tax at sale.