Family Partnerships and Income Shifting: When Allocations to Children Are Respected
Family partnerships can transfer real ownership, but Section 704(e), services, capital, kiddie tax, and assignment-of-income rules limit income shifting.
Tax Strategy Blog: Page 24
1236 articles for business owners and real estate investors. Page 24 of 35.
Business owner planning · Real estate planning · Cost segregation · Illustrated tax lessons · Article feed
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Showing articles 829–864 of 1236.
How Does the Excess Business Loss Limitation Work in 2026?
Estimate the 2026 excess business loss adjustment using the $256,000 or $512,000 threshold. See Form 461 ordering rules, W-2 exclusions and business-owner examples.
Earnout Tax Treatment in a Business Sale: Purchase Price, Interest, or Compensation?
Earnouts can create capital gain, ordinary income, imputed interest, and timing issues. Learn how deal language and post-closing services affect tax treatment.
Controlled Groups and Affiliated Service Groups: Retirement-Plan Rules for Multi-Entity Owners
Multiple LLCs do not automatically create separate retirement-plan limits. Learn controlled-group, affiliated-service-group, attribution, and testing rules.
C-Corporation Loans to Shareholders: Bona Fide Debt, Constructive Dividends, and Documentation
A corporation can lend to a shareholder, but weak documentation can trigger a constructive dividend. Learn note, interest, repayment, and audit factors.
Section 163(j) Business Interest Deduction Limit: The 2026 Rules for Leveraged Businesses
Review the 2026 business-interest rules: $32 million receipts test, restored depreciation addback, capitalized-interest treatment and election review.
Changing Tax Accounting Methods: Cash, Accrual, and the Section 481(a) Adjustment
A tax accounting-method change can accelerate deductions or defer income. Learn cash versus accrual eligibility, Form 3115, and Section 481(a) adjustments.
How to Convert Your Primary Residence to a Rental Property
Learn the conversion date, depreciation basis, Section 121 rules, records, expenses, and tax decisions when turning your home into a rental property.
OBBBA Tax Planning Checklist for Business Owners: 10 Moves to Make Before Year-End 2026
The One Big Beautiful Bill Act (OBBBA), signed into law in 2025, represents the most significant rewrite of the Internal Revenue Code since the Tax Cuts...
When Should I Switch from an LLC to an S-Corp?
Learn the income thresholds, timing rules, and key factors that determine when switching from LLC to S-Corp taxation will save you the most money in taxes.
When Does It Make Sense to Form a C Corporation?
Learn when forming a C corporation makes tax sense. Understand the 21% flat rate, retained earnings strategies, and how to minimize double taxation risk.
What Triggers an IRS Audit for Small Business Owners?
IRS audits are relatively rare, the overall audit rate for individual returns has hovered around 0.4% in recent years.
What Retirement Plan Gives the Largest Tax Deduction for Business Owners?
Find the retirement plan with the largest tax deduction for business owners. Compare defined benefit, cash balance, 401(k), and SEP IRA contribution limits.
What Repairs vs Improvements Can I Deduct on a Rental Property?
Understand the IRS distinction between deductible repairs and capitalized improvements on rental property, including safe harbor and de minimis rules.
Short-Term Rental Tax Loophole: 7-Day Rule, Material Participation and Cost Segregation
How the short-term rental tax loophole works: the 7-day average-stay rule, material participation tests, cost segregation, W-2 offsets, and audit records.
What Is the Statute of Limitations on Tax Refunds?
Learn the IRS statute of limitations for claiming tax refunds. Understand the three-year and two-year rules, exceptions, and how to protect your refund rights.
What Is the QBI Deduction and How Does It Work for S-Corps?
Understand the Section 199A QBI deduction for S-Corp owners, including income limits, W-2 wage tests, and how your S-Corp salary affects the deduction amount.
The Augusta Rule: 14-Day Tax Rule for Business Owners
How the Augusta Rule under IRC 280A(g) works, the 14-day limit, fair-market rent, business-purpose tests, records to keep, and mistakes to avoid.
What Is the $25,000 Rental Loss Allowance and Do I Qualify?
Learn about the $25,000 rental real estate loss allowance under IRC 469(i), including active participation requirements and MAGI phase-out thresholds.
What Is Reasonable Compensation for S-Corp Owners?
Understand the IRS reasonable compensation requirement for S-Corp owners, how to determine the right salary level, and what happens if you set it too low.
Real Estate Professional Status: 750-Hour Test, Material Participation and REPS Rules
Real estate professional status rules for 2026: the 750-hour and more-than-half tests, material participation, grouping election, spouse rules, and records.
What Is Form 3115 and How Does It Relate to Cost Segregation?
Learn how IRS Form 3115 lets you apply a cost segregation study retroactively, claim years of missed depreciation in one year, and avoid amending old returns.
What Is Bonus Depreciation and How Does It Affect Rental Property?
Understand bonus depreciation under IRC Section 168(k), how it applies to rental property components, and the impact of the OBBBA on depreciation rates.
What Is an Accountable Plan and How Does It Work for S-Corp Owners?
Understand how an accountable plan under IRC Section 62(c) lets S-Corp owners deduct business expenses tax-free without increasing W-2 wages or payroll taxes.
The STR Loophole: Complete Guide to the Short-Term Rental 7-Day Rule
The short-term rental (STR) tax loophole is one of the most powerful and widely misunderstood provisions in the Internal Revenue Code.
10 Signs Your CPA Is Costing You Money
Most business owners and real estate investors assume their CPA is doing everything possible to minimize their tax bill.
S-Corp vs C-Corp for High-Income Business Owners ($300K+)
Choosing between an S-Corporation and a C-Corporation is one of the most consequential tax decisions a business owner can make.
Is Cost Segregation Worth It for a Rental Property?
Review is Cost Segregation Worth It for a Rental Property. Practical decisions, records and examples. Book a call with AE Tax Advisors.
Form 3115: How to Claim Missed Depreciation on Existing Properties
Learn how Form 3115 lets you claim years of missed depreciation in a single tax year. No amended returns needed. Complete guide with examples and filing steps.
Defined Benefit Plan vs. Solo 401(k): Which Retirement Plan Is Best for Business Owners?
Compare 2026 solo 401(k) limits with actuarial pension funding, Roth catch-up rules, fees, and a combined-plan example before choosing a retirement plan.
Cost Segregation vs. Straight-Line Depreciation: A Side-by-Side Comparison with Real Math
Depreciation is one of the most valuable tax benefits available to real estate investors.
Budgeting for a Cost Segregation Study: Fees and Scope
How much does a cost segregation study cost in 2026? Compare AE's $1 per square foot pricing, $2,000 minimum, scope, implementation fees, and usable value.
Case Study: How a $2M Short-Term Rental Generated $287K in Tax Savings in Year 1
How a tech executive with a $2M Scottsdale short-term rental saved $287K in taxes through cost segregation, 100% bonus depreciation, and the STR loophole under IRC 469.
Case Study: Dental Practice Owner Cuts Effective Tax Rate From 37% to 18% Through Entity Restructuring
The owner of a successful dental practice in suburban Charlotte, North Carolina, was generating $850,000 in annual net income.
Case Study: Real Estate Investor Recovers $145K Through Amendments and Cost Segregation Lookback
A full-time real estate investor in the Dallas-Fort Worth area had built a portfolio of four long-term rental properties between 2022 and 2024.
Can I Amend My Tax Returns? A Complete Guide to Recovering Missed Deductions
Learn when and how to amend your tax returns using Form 1040-X. Understand the statute of limitations, common missed deductions, and when Form 3115 is the better option.