Defined Benefit Plans for High Income Business Owners: When $250,000 of Deduction Is Available
Evaluate a defined benefit plan with 2026 limits, actuarial funding, employee costs, PBGC coverage and combined 401(k) deduction rules before adopting.
Tax Strategy Blog: Page 28
1236 articles for business owners and real estate investors. Page 28 of 35.
Business owner planning · Real estate planning · Cost segregation · Illustrated tax lessons · Article feed
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Showing articles 973–1008 of 1236.
Cost Segregation in Texas and Florida: What No State Income Tax Actually Changes
No state income tax means the federal deduction is the whole story, but franchise tax, property tax, and residency planning still matter for investors.
Cost Segregation for Student Housing: Furnishings, Amenities, and the 27.5 Year Question
Student housing reclassifies higher than conventional multifamily, typically 28% to 38% of depreciable basis, for one structural reason.
Cost Segregation for Parking Garages: Structure, Equipment, and the Freestanding Test
Parking garages present one of the more consequential classification questions in commercial real estate.
Cost Segregation in North Carolina: The 85 Percent Addback and Five Year Recovery
North Carolina requires an 85 percent bonus depreciation addback recovered over five years. How that changes cost segregation timing on an NC return.
Cost Segregation in New York: Bonus Depreciation Addbacks and City Tax
New York decouples from federal bonus depreciation, requiring an addback and separate schedule. What a study produces on an NY return plus NYC tax.
Cost Segregation in New Jersey: Decoupling, Category Income, and the Loss Trap
New Jersey decouples from bonus depreciation and does not let rental losses offset wages. What a cost segregation study really does on an NJ-1040.
Cost Segregation for Mixed Use Buildings: The 80 Percent Test and Split Schedules
A building with apartments above and retail below raises a question that changes the entire depreciation schedule.
Cost Segregation in Massachusetts: Decoupling and the Millionaires Tax
Massachusetts decouples from federal bonus depreciation, so a cost segregation study produces a much smaller first-year state deduction than the federal...
Cost Segregation for Manufacturing Facilities: Process Loads and Dedicated Utilities
Manufacturing facilities produce among the strongest cost segregation results in commercial real estate, commonly 35% to 50% of depreciable basis.
Cost Segregation for Golf Courses and Country Clubs: Land Improvements Everywhere
Golf properties reclassify 40 to 60 percent because nearly everything outside the clubhouse is a land improvement. Greens, irrigation, and cart paths explained.
Cost Segregation for Daycare and Childcare Centers: Playgrounds, Casework, and Safety Systems
Childcare centers reclassify well, typically 30% to 42% of build-out cost, and the reasons are specific to the use.
Cost Segregation for Cannabis Facilities: Why 280E Changes the Whole Analysis
IRC Sec. 280E disallows most deductions for cannabis operators, but cost of goods sold survives. How depreciation is captured through COGS under Sec. 471.
Cost Segregation in California: 2026 Tax Rules
Is cost segregation worth it in California without state bonus depreciation? Compare federal and California schedules, forms, loss limits, and exit basis.
Cost Segregation for Breweries and Distilleries: Production Equipment Meets Taproom
Breweries and distilleries reclassify at rates near the top of commercial real estate, commonly 40% to 55% of depreciable basis.
Cost Segregation for Auto Repair and Collision Centers: Lifts, Booths, and Compressed Air
Auto repair and collision facilities reclassify at rates near the top of the commercial range, commonly 40% to 55% of depreciable basis.
Cost Segregation for Ambulatory Surgery Centers: Medical Gas, Sterile Processing, and OR Build-Out
Ambulatory surgery centers reclassify at the top of the healthcare range, commonly 40% to 55% of build-out cost.
Can I Write Off a Boat or Airplane for My Business?
Aircraft and boats are among the most heavily examined deductions on a business return, and they fail for different reasons.
Can I Pay My Spouse Through My Business?
Yes, if the spouse actually works in the business and the compensation is reasonable for the work performed.
Are Cost Segregation Study Fees Capitalized or Deductible?
Cost segregation study fees may be deductible or capitalized depending on when and why the work is performed. Compare post-acquisition and closing costs.
Can a Landlord Use the De Minimis Safe Harbor Without a Written Policy?
Understand the de minimis safe harbor election, $2,500 and $5,000 thresholds, book policy and filing requirements. Review IRS sources and AE’s checklist.
What Is the 750 Hour Rule for Real Estate Professionals?
The 750 hour rule comes from IRC Sec. 469(c)(7)(B)(ii), and it is one of two tests you must satisfy to be a real estate professional.
What Happens to Suspended Passive Losses When I Sell?
Learn when selling a rental releases suspended passive losses, how sale tax differs from the deduction, and what changes for grouped rentals or installment sales.
What Happens If I Never Took Depreciation on My Rental Property?
The IRS recaptures depreciation allowed or allowable, so skipping it costs you twice. How Form 3115 recovers missed deductions without amending returns.
1031 exchanges for tenants in common and LLC partners
Can an LLC do a 1031 exchange? Compare partnership-level exchanges, tenants-in-common interests and separate partner exits before selling real estate.
Veterinary Practice Tax Planning: Owner Pay, Property & Exit
Coordinate veterinary practice owner compensation, staff retirement plans, clinic real estate and sale allocation before committing to tax or transaction decisions.
Tax Strategy for Surgeons: Entity, Retirement, and Real Estate Planning
Surgeons face concentrated high income, multiple facility affiliations, and full QBI phaseout.
Tax Strategy for Staffing Agency Owners: Working Capital, Entity Design, and Exit
A staffing agency is a working capital business wearing a service business costume.
Tax Strategy for SaaS Founders
QSBS under Section 1202, R&D credits, Section 174 capitalization, entity choice between S corp and C corp, and QBI eligibility for software founders.
Tax Strategy for Restaurant Group Owners
Multi-unit restaurant owners get full QBI eligibility, QIP bonus depreciation, and FICA tip credits.
Real Estate Agent Tax Planning: Retirement, Records and Rentals
Coordinate agent commissions, entity choice, 2026 retirement contributions, vehicle records and rental participation without assuming automatic deductions.
Tax Strategy for Physicians Earning $500,000 or More
Entity structure, reasonable compensation, cash balance plans, the Augusta Rule, and why QBI usually disappears for high-earning physicians. A 2026 planning guide.
Tax Strategy for Physical Therapy Practice Owners: Multi-Clinic Growth and Structure
Physical therapy practices operate on thinner margins than most medical specialties, which changes the planning.
Tax Strategy for Orthodontists: High Margins and Multi-Location Planning
Orthodontic practices run high margins and often multiple locations. Entity design, reasonable compensation, cash balance plans, cost segregation, and the QBI...
Tax Strategy for Med Spa Owners: Equipment Cycles, Entity Structure, and QBI
Med spas sit at an unusual intersection. They carry equipment loads closer to a surgical practice than a salon.
Tax Strategy for Marketing Agency Owners: Pass-Through Costs, QBI, and Contractors
Marketing and advertising agencies have three tax issues that do not appear in most service businesses: media spend flowing through the P&L.