Excess Business Loss Rules for S Corporations and Partnerships
Trace S corporation and partnership K-1 losses through basis, at-risk, passive activity and Section 461(l), with multi-entity owner examples.
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What Happens to an Excess Business Loss Carryforward?
Follow a Section 461(l) excess loss into an NOL carryforward, understand the 80% limitation and keep it separate from passive and basis suspensions.
Cost Segregation and Excess Business Loss: How Much Can You Use?
Compare a cost segregation deduction with the loss actually usable in 2026, including business income, Section 461(l) and carryforward timing.
C Corp Strategy for $1M+ Owners: Reinvest or Distribute?
Watch the C corporation strategy explainer and compare retained earnings, dividends, reasonable compensation, and business reinvestment for high-profit owners.
Can I avoid an estimated-tax penalty by increasing December payroll withholding?
Can I avoid an estimated-tax penalty by increasing December payroll withholding: answer, decision factors, example and records for business owners.
When Should You Order a Cost Segregation Study?
Review when Should You Order a Cost Segregation Study. Practical decisions, records and examples. Book a call with AE Tax Advisors.
What Should a Written Tax Plan Include?
Review what Should a Written Tax Plan Include. Practical decisions, records and examples. Book a call with AE Tax Advisors.
From Tax Strategy to Filed Return: The Implementation Process
Review from Tax Strategy to Filed Return: The Implementation Process. Practical decisions, records and examples. Book a call with AE Tax Advisors.
Tax Preparer Made a Mistake? An Owner’s Next Steps
Found a possible mistake on a business or rental tax return? Gather the evidence, separate filing errors from planning choices and map the correction.
Your Tax Plan Has Not Been Implemented: What to Do
Review your Tax Plan Has Not Been Implemented: What to Do. Practical decisions, records and examples. Book a call with AE Tax Advisors.
Can I deduct state income taxes through my S corporation?
Can I deduct state income taxes through my S corporation: answer, decision factors, example and records for business owners.
Sold Rental Still on Your Depreciation Schedule?
Review rental sale reporting, asset retirement and sale-year depreciation when a sold property remains active on the tax depreciation schedule.
Can I expense software development costs in 2026?
Can I expense software development costs in 2026: answer, decision factors, example and records for business owners.
Review Your Business and Rental Return Before Signing
A practical pre-signing tax return review for owners: check entities, rental properties, payments, asset changes and the final filing authorization.
What retirement plan works best when my business has 20 employees?
What retirement plan works best when my business has 20 employees: answer, decision factors, example and records for business owners.
What happens to my retirement plan if I sell my company next year?
Review sale-year compensation, retirement contributions, employee costs, plan sponsorship and funding deadlines before selling your business.
Why Rental Real Estate in an S Corporation Needs Careful Review
Review why Rental Real Estate in an S Corporation Needs Careful Review. Practical decisions, records and examples. Book a call with AE Tax Advisors.
Rental Partnership Refinance: Distribution and Basis
Before a rental partnership distributes refinance proceeds, reconcile each partner’s outside basis, liability share and cash distribution.
Deducting the Whole Rental Mortgage Payment: A Mistake
Rental owners should separate mortgage principal, interest and escrow. Review lender statements and Schedule E before deducting the whole payment.
Can Rental Losses Offset Business Income?
Test rental losses against operating income or business-sale gains. Separate new deductions from carryforwards and apply basis, at-risk and other loss limits.
Preventing Double-Counted Furniture and Improvements
Review preventing Double-Counted Furniture and Improvements. Practical decisions, records and examples. Book a call with AE Tax Advisors.
Do remote employees create business tax filing obligations in other states?
Do remote employees create business tax filing obligations in other states: answer, decision factors, example and records for business owners.
When do related-party transactions create extra tax reporting requirements?
When do related-party transactions create extra tax reporting requirements: answer, decision factors, example and records for business owners.
Does adding employees increase my available QBI deduction?
Does adding employees increase my available QBI deduction: answer, decision factors, example and records for business owners.
Rental QBI When You Also Own an Operating Business
Separate rental trade-or-business status, commonly controlled self-rentals, SSTB restrictions and QBI aggregation from passive-loss rules.
Should I increase my own S corporation salary to get a larger QBI deduction?
Should I increase my own S corporation salary to get a larger QBI deduction: answer, decision factors, example and records for business owners.
What tax moves can I make after year-end but before filing?
What tax moves can I make after year-end but before filing: answer, decision factors, example and records for business owners.
Which state taxes my business if I live in Pennsylvania but have clients nationwide?
Which state taxes my business if I live in Pennsylvania but have clients nationwide: answer, decision factors, example and records for business owners.
K-1 Capital Account Is Not Partnership Outside Basis
Business and rental partners should not use K-1 tax capital as outside basis. Review contributions, distributions, debt and loss-limit worksheets.
How are owner draws different from deductible business expenses?
How are owner draws different from deductible business expenses: answer, decision factors, example and records for business owners.
Can I move my business to Florida and stop paying tax to my old state?
Can I move my business to Florida and stop paying tax to my old state: answer, decision factors, example and records for business owners.
Your Rental Depreciation Schedule Is Missing: What Next?
Review your Rental Depreciation Schedule Is Missing: What Next. Practical decisions, records and examples. Book a call with AE Tax Advisors.
How much tax does a business owner pay on $1 million in profit?
How much tax does a business owner pay on $1 million in profit: answer, decision factors, example and records for business owners.
Can I spread a large business tax bill into an IRS payment plan?
Can I spread a large business tax bill into an IRS payment plan: answer, decision factors, example and records for business owners.
Should I put my spouse on payroll to lower our household taxes?
Should I put my spouse on payroll to lower our household taxes: answer, decision factors, example and records for business owners.
Should I pay estimated taxes personally or through my S corporation?
Should I pay estimated taxes personally or through my S corporation: answer, decision factors, example and records for business owners.