The Landlord's Guide to Depreciation (27.5 vs 39 Year Recovery)
For rental property investors, depreciation is the single most valuable tax benefit in the code.
Tax Strategy Blog: Page 27
1236 articles for business owners and real estate investors. Page 27 of 35.
Business owner planning · Real estate planning · Cost segregation · Illustrated tax lessons · Article feed
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Showing articles 937–972 of 1236.
Can I do cost segregation after a 1031 exchange?
Closed a 1031 exchange? See which basis may qualify for faster depreciation, what the election changes, and what to review before filing. Book a call.
Conservation Easement Deductions: What Is Legitimate and What the IRS Attacks
A qualified conservation contribution under IRC 170(h) is a legitimate deduction. Syndicated easements are listed transactions with a statutory 2.5x basis...
Bonus Depreciation in 2026: Rules, Rates, and What Changed
Bonus depreciation is 100 percent in 2026 after the One Big Beautiful Bill Act made it permanent.
5 Year Property: What Cost Segregation Reclassifies and Why It Matters
5 year MACRS property is where cost segregation creates most of its value. What qualifies, the IRS tests that separate personal property from building structure...
Do Land Improvements Qualify for Bonus Depreciation?
Learn when 15-year land improvements qualify for bonus depreciation, which site costs do not qualify, and how to report the deduction on Form 4562.
How Much Does a Cost Segregation Study Cost?
Compare cost segregation study fees, included work and possible extra charges. Review AE Tax Advisors’ published pricing and discuss your property.
How Much Can I Save in Taxes by Electing S-Corp Status?
See exactly how much you can save by electing S-Corp status at different income levels, with detailed tax calculations comparing sole proprietorship vs S-Corp.
1031 Exchange Planning: Timing, Rules, and Common Mistakes
A 1031 exchange, named after IRC Sec. 1031, allows a real estate investor to defer capital gains tax when selling an investment property, provided.
What Is Boot in a 1031 Exchange and How Do You Avoid It?
Boot is the term for anything you receive in a 1031 exchange that is not like-kind property.
Tax Strategy for Trucking Owner Operators: Per Diem, Equipment, and Entity Choice
An owner operator running one truck under their own authority is a business with $200,000 to $400,000 of revenue, six-figure equipment.
Tax Strategy for Salon and Spa Owners: Booth Rental, Tip Credits, and Build-Out
Salon and spa economics turn on one structural decision: whether stylists are employees, independent contractors, or booth renters.
Tax Strategy for Roofing and Landscaping Contractors: Seasonality, Fleet, and Method
Roofing and landscaping share a profile that distinguishes them from other trades: sharp seasonality, equipment-heavy operations, and in roofing.
Tax Strategy for Professional Athletes: Jock Taxes, Signing Bonuses, and a Short Career
Duty day allocation creates filings in a dozen states. Signing bonus sourcing, residency planning, and retirement structures for a compressed earning window.
Tax Strategy for Independent Pharmacy Owners: Inventory, DIR Fees, and Thin Margins
An independent pharmacy runs on gross margins that would not sustain most retail businesses.
Tax Strategy for Optometrists: The Optical Retail Split and QBI
An optometry practice is two businesses sharing a floor plate. One provides professional eye care services.
Tax Strategy for IT Consultants and Independent Software Developers
An independent developer or IT consultant billing $250,000 to $600,000 has a specific and resolvable set of questions: entity structure.
Tax Strategy for Home Health Agency Owners: Receivables, Caregivers, and Growth
A home health or home care agency has the balance sheet of a staffing company and the regulatory profile of a healthcare provider.
Franchise Owner Tax Strategy: Opening Costs, Build-Outs and Multiple Units
Classify franchise fees, opening costs and build-outs, then coordinate multi-unit payroll, retirement plans and owner-held real estate.
Tax Strategy for Engineering and Architecture Firms: QBI, Section 174, and the R&D Credit
Engineering and architecture firms hold a specific advantage in the qualified business income rules that most professional service firms do not.
Tax Strategy for Day Traders: Trader Status and the Section 475 Election
Active traders face two problems that have nothing to do with market performance.
Tax Strategy for Airline Pilots: Residency, Per Diem, and the 50 Percent State Rule
Airline pilots have a state tax advantage almost no other profession has, written into federal law. Under 49 U.S.C. Sec.
Does a Property Manager or Co-Host Kill My STR Material Participation?
A co-host or manager does not automatically disqualify you, but it makes the 100-hour test far harder. How each participation test survives a manager.
The STR Placed in Service Deadline: What Has to Happen Before December 31
Depreciation starts when a property is ready and available for its intended use, not at closing. What must be complete before December 31 to claim the deduction.
STR Loss Limitations: Basis, At Risk, and Passive, in That Order
Three limits screen every STR loss in sequence under IRC Sec. 704(d), 465, and 469. Why material participation alone does not guarantee a deduction.
Depreciation Recapture When You Sell a Short-Term Rental
Cost segregation creates Sec. 1245 property that recaptures at ordinary rates. How STR recapture is layered at sale and the three ways to manage it.
The Section 45L Credit: $2,500 to $5,000 Per Unit for Residential Builders
IRC Sec. 45L provides a credit for each qualifying new energy efficient dwelling unit acquired from an eligible contractor.
The Section 179D Deduction: Energy Efficiency Money Most Building Owners Never Claim
179D deducts up to $5 per square foot for efficient commercial buildings. Qualification, the prevailing wage bonus, and the designer allocation explained.
Estimated Tax Safe Harbor: Thresholds and Payment Timing
Compare the 90%, 100% and 110% federal estimated tax safe harbors. Learn why installment timing matters, how withholding works, and when a balance remains due.
The R&D Tax Credit Under Section 41: Who Actually Qualifies
The research credit reaches far beyond laboratories. The four-part test, the funded research exclusion, payroll offset, and documentation requirements.
Passive Activity Loss Rules for Rental Property: The Complete Framework
IRC Sec. 469 is the reason most rental property losses do not reduce your tax bill.
Mid-Year Tax Planning Checklist for Business Owners
June and July are when tax planning actually works. Twelve items to review at mid-year while every option is still open, before December closes them.
The HSA Is the Only Triple Tax Advantaged Account, and Business Owners Underuse It
HSAs are deductible going in, tax free growing, and tax free coming out for medical costs. Contribution limits, the receipt strategy, and S corp rules.
How Much Can I Contribute to a Solo 401(k) in 2026?
Calculate 2026 solo 401(k) contributions using the correct employee limit, catch-up rules, self-employed worksheet and S-corp W-2 compensation.
Entity Structuring for Rental Property Portfolios
Most real estate investors start the same way. They buy a property in their personal name, collect rent, and report it on Schedule E.
Do I Need an Engineering-Based Cost Segregation Study?
Choose a cost segregation study by its evidence, property scope and filing support. Compare methods and review the work behind the fee before engaging AE.