How Can Business Owners Shelter $300K Per Year in Retirement Plans?
Discover how business owners can shelter $300,000 or more per year using retirement plan strategies. Learn about stacking cash balance plans with 401(k)s.
Tax Strategy Blog: Page 26
1236 articles for business owners and real estate investors. Page 26 of 35.
Business owner planning · Real estate planning · Cost segregation · Illustrated tax lessons · Article feed
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Showing articles 901–936 of 1236.
How Do I Set Up a MERP (Medical Expense Reimbursement Plan) for My S-Corp?
A Medical Expense Reimbursement Plan, commonly called a MERP, allows an S-Corp to reimburse employees for medical expenses on a tax-free basis.
The Augusta Rule for Real Estate Investors (IRC 280A(g))
Review Augusta Rule eligibility, business-rent documentation, reporting and S corporation tax examples that account for QBI and NIIT differences.
How Can I Restructure My Business Entity to Pay Lower Taxes?
Learn how to restructure your business entity for lower taxes. Explore S corp elections, entity conversions, and strategies to reduce your tax burden.
How Should I Respond to an IRS CP2000 Notice?
Learn how to respond to an IRS CP2000 notice, understand why you received it, and know your options for agreeing, partially agreeing, or disputing the changes.
How to Use Form 3115 for Cost Segregation Catch-Up
Form 3115, Application for Change in Accounting Method, is one of the most powerful and underused tools available to real estate investors.
How Can I Rent My Home to My Business Tax-Free?
Discover how to legally rent your personal home to your S-Corp or LLC for business events and receive tax-free rental income under IRC Section 280A(g).
How Can I Reduce Taxes on RSU Income?
Discover strategies to reduce the tax burden on restricted stock unit (RSU) income, including timing, charitable giving, and tax-loss harvesting techniques.
Bonus Depreciation Under OBBBA: What Changed for Real Estate
For real estate investors, bonus depreciation under IRC Section 168(k) has been one of the most powerful tax tools available.
How Do I Qualify for Material Participation on My Airbnb Property?
Learn the seven IRS material participation tests for Airbnb properties, what activities count toward hours, and how to document your involvement properly.
Grouping Elections for Real Estate Under IRC 469
Review IRC 469 grouping, the REPS all-interests election, participation tests, suspended losses and sale tradeoffs before combining rental activities.
When to Add a C-Corp Alongside Your S-Corp
Owners who hear that C-Corps pay 21 percent while their S-Corp income is taxed at the top individual rate plus the net investment income tax usually ask...
Stacking a Cash Balance Plan With Cost Segregation
Two strategies dominate the planning conversation for a business owner earning well into seven figures who also owns real estate: a cash balance plan...
What Is Self-Rental on Schedule E?
Learn how self-rental income and losses are reported on Schedule E, when net income becomes nonpassive, and which records business owners need.
Can a Higher S-Corp Salary Increase Your QBI Deduction?
Can raising an S-corp owner's salary increase the QBI deduction enough to offset payroll tax? Compare the wage cap, reasonable pay, and net tax cost.
REPS or the Seven-Day Rule: Choosing Your Path to Non-Passive Real Estate Losses
Rental real estate is passive per se under IRC Sec. 469(c)(2). That is the default, and it is why so many investors accumulate suspended losses...
How Do I Maximize Retirement Contributions as an S-Corp Owner?
Learn how S-Corp owners can maximize retirement plan contributions. Understand W-2 salary optimization, profit-sharing, and advanced plan stacking strategies.
How Do I Deduct a Home Office Through My S-Corp?
Learn how S-Corp owners can deduct home office expenses through an accountable plan under IRC Section 62(c) and avoid losing deductions after TCJA changes.
Should a value-add apartment sponsor do cost segregation before or after renovation?
Buying and renovating an apartment property? Decide when to study acquired and new assets, document disposals, and test whether deductions help investors.
Cost Segregation Across a Multi-Location Restaurant Group
Restaurant groups are among the best cost segregation candidates in commercial real estate, and among the most consistently under-optimized.
C-Corp Income Shifting Without Tripping the Accumulated Earnings Tax
The 21 percent flat corporate rate under IRC Sec. 11(b) makes a C-Corp attractive to owners whose pass-through income is taxed at the top individual rate...
Amendment Recovery: What a Three-Year Lookback Actually Finds
Every advisory engagement we run starts with a review of the prior three years of returns. It is not a courtesy step.
Passive Activity Loss Rules Every Investor Must Know
You buy a rental property. After mortgage interest, property taxes, insurance, maintenance, and depreciation, the property shows a tax loss of $40,000.
How Do I Convert a Long-Term Rental to a Short-Term Rental for Tax Purposes?
Learn the tax implications of converting a long-term rental to a short-term rental. Understand depreciation changes, passive loss rules, and IRS compliance.
How Do You Calculate Rental Property Depreciation and Land Value?
Calculate rental depreciation correctly: allocate land, establish building basis, apply 27.5-year MACRS, and fix unsupported prior-year allocations.
How Can I Avoid Capital Gains Tax When Selling a Rental Property?
See how 1031 exchanges, installment sales, Section 121, losses, and basis planning can reduce or defer tax before you sell a rental property.
How Can I Reduce My Audit Risk on Rental Property Income?
Learn practical strategies to reduce IRS audit risk on rental property income reported on Schedule E, including documentation and common red flags to avoid.
How Cost Segregation Creates Six-Figure Tax Savings
When you purchase a rental property, the IRS requires you to depreciate the building over either 27.5 years (residential) or 39 years (nonresidential) using.
The 7 Day Rule for Short Term Rentals: How the Average Stay Test Works
The 7 day rule under Treas. Reg. 1.469-1T(e)(3)(ii)(A) removes short term rentals from the passive rental category.
Straight Line vs Accelerated Depreciation: Which One Actually Saves More
Straight line spreads deductions evenly, accelerated front loads them. Total deductions are identical.
The 6,000 Pound Vehicle Rule: Section 179 and Bonus Depreciation on SUVs and Trucks
Check the $32,000 heavy-SUV Section 179 limit for 2026, bonus eligibility, weight rules, mileage records and ownership before buying a business vehicle.
Section 1245 vs 1250 when you sell a cost-segregated rental
Compare depreciation recapture on business equipment and real estate, including why cost segregation affects the tax analysis when property is sold.
Reverse 1031 Exchange Costs, Rules and Timeline
See what a reverse 1031 exchange costs, which fees drive the quote, how financing changes the economics, and the 5-day, 45-day and 180-day rules.
PTET: The Pass Through Entity Tax Election That Works Around the SALT Cap
The pass through entity tax election converts nondeductible personal state tax into a deductible business expense.
Oil and Gas Working Interests: The Active Loss Exception Most Investors Miss
A working interest in oil and gas is exempt from the passive activity rules under IRC 469(c)(3), and intangible drilling costs are largely deductible in year...
MACRS Depreciation Tables and Schedules: 5, 7, 15, 27.5 and 39 Years
Find MACRS depreciation tables for 5-, 7- and 15-year property. Compare recovery periods and conventions, then follow a worked example to choose the right table.