1Greatest hits
S Corporation Election
Example ($200K profit): ≈ $9,900/yr illustrated employment-tax saving before offsets.
Tax planning · 200 strategies · 2026 law
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All 200 strategies
200 of 200 shown2Greatest hits
Reasonable Compensation
Example ($300K profit, $30K salary vs. $150K defensible): posture — ≈ $18,400/yr back payroll…
3Greatest hits
Augusta Rule
Example (14 days × $1,500): $21,000 received, $0 taxable; ≈ $4,000 illustrated tax saved.
4Greatest hits
Short-Term Rental
Example ($80K loss vs. W-2): only with both gates open — otherwise the same $80,000 pays $0 this…
5Greatest hits
Cost Segregation
Example ($1M building, $250K year-one): by nature — only when the loss reaches current income.
6Greatest hits
Bonus Depreciation & §179 (Your Own Business)
Example ($300K equipment → $250K loss → ≈ $92,500 at 37%)
7Greatest hits
QBI Deduction (§199A)
Example ($200K profit → ≈ $30,700 deduction): — the naive math promises $40,000; the…
8Greatest hits
Pass-Through Entity Tax (PTET)
Example ($100K state tax → ≈ $25,900 net)
9Entity & structure
C Corporation Strategies
Example ($500K retained): — the flat 21% costs $105,000 against about $138,000 on a single…
10Entity & structure
Entity Classification / Check-the-Box
The source card carries no dollar illustration — no dollar figure is claimed here. What the card…
11Entity & structure
Partnership & LLC Structures
Example ($200K profit, 50/50): — the partnership pays nothing and the income is taxed once, but…
12Entity & structure
Disregarded Entity Planning
$0 — the source card is explicit: the tax change is exactly $0, by design. As a tax-saving…
13Entity & structure
Multi-Entity Structures
The assembly itself is tax-free (§721 into a multi-member LLC, §351 into a corporation you…
14Entity & structure
Accumulated Earnings Tax (§531)
Example (retain $1,000,000, no plan, no prior accumulated earnings): posture — after the…
15Entity & structure
Dividend Planning & Timing
Example ($100,000 qualified dividends): — as a joint filer's only income it owes $0 federal tax…
16Entity & structure
State Selection & Nexus Honesty
The paper move saves $0 against the real exposure: $200,000 of taxable sales into a state with a…
17Entity & structure
State & Local Incentives
$1,000,000 of qualified Georgia film spend earns a 20% credit — $200,000 — and $300,000 with the…
18Real estate
Real Estate Professional Status
Log 1,200 of 2,000 working hours in real estate against 800 at a W-2 job (60% real estate) and a…
19Real estate
Real Estate Professional Status Through the Non-W-2 Spouse
The non-W-2 spouse logs 1,100 hours, no other job, clearing both §469(c)(7) gates; cost…
20Real estate
Material Participation Tests
A $60,000 loss, you log 150 hours, your manager logs 200: the 100-hour test fails because…
21Real estate
§1031 Like-Kind Exchanges
Sell at $1,000,000 with a $400,000 gain, through a qualified intermediary, replacement…
22Real estate
Opportunity Zone Investments
A $500,000 gain rolled into a Qualified Opportunity Fund within 180 days is deferred (no tax…
23Real estate
Low-Income Housing Credit: The $25,000 Allowance
The $25,000 passive-activity allowance, translated into credits with no phaseout: at 37%, a…
24Retirement & benefits
Solo 401(k)
Example ($100K net earnings → ≈ $43,000 sheltered: ≈ $24,500 employee + ≈ $18,500 employer…
25Retirement & benefits
SEP-IRA
Example (sole proprietor, $200K profit → ≈ $37,000 deductible ≈ $8,900 at 24%, before the §199A…
26Retirement & benefits
SIMPLE IRA
Example ($60,000 salary → $17,000 deferred + 3% employer match of $1,800 = $18,800 sheltered; at…
27Retirement & benefits
Defined Benefit Plans
Example (a 55-year-old owner's actuary-computed contribution ≈ $200,000 deductible in one year…
28Retirement & benefits
Cash Balance Plans
Example (a $150,000 annual pay credit for a 58-year-old owner, plus an interest credit — the…
29Retirement & benefits
§457(b): A Second Deferral Limit
Example ($24,500 deferred at 37% → $9,065 of federal tax deferred, on top of the 403(b); the…
30Retirement & benefits
Roth Conversion Strategies
Example (convert $100,000 inside the 22% bracket, tax paid from outside funds → $22,000 now…
31Retirement & benefits
Self-Directed IRAs
Example (a $100,000 IRA buys a stranger's duplex — allowed, growth stays sheltered): — while the…
32Retirement & benefits
Fiduciary Standards (Retirement Plans)
Example (a $2,000,000 plan, one unbenchmarked pricey fund — 0.50% a year of excess fees =…
33Retirement & benefits
Nonqualified Deferred Compensation
Example (defer $200,000: taxed today at 37% federal plus 9.3% California = $92,600, versus paid…
34Retirement & benefits
Net Unrealized Appreciation (NUA) on Employer Stock
Example (stock worth $500,000, plan cost basis $50,000: the NUA route taxes the basis as…
35Credits & operations
Research & Development Credit
Example ($500,000 of qualified research expenses — the base amount floored at 50% of that…
36Credits & operations
Qualified Research: The Four-Part Test
Example ($200,000 spent testing three prototypes — permitted purpose, technological in nature, a…
37Credits & operations
Work Opportunity Tax Credit (WOTC)
Example (a 2025 hire, $6,000 of first-year wages, reaching 400 hours → 40% = a $2,400 credit…
38Credits & operations
Energy Credits
Example (a $200,000 commercial solar project × 30% = a $60,000 credit under §48E — 30% with…
39Credits & operations
Employee Retention Credit (ERC)
Example (a promoter pitches a "new" claim today): — there is no positive cash-flow line to rate…
40Credits & operations
Installment Sales
Example (sell at $1,000,000 with $600,000 of basis — a 40% gross-profit ratio — collect $200,000…
41Credits & operations
Captive Insurance
Example (the business pays $500,000 of actuarially sound premiums — deductible to the business…
42Credits & operations
§83(b) Election on Restricted Stock
Example (100,000 shares at $0.10 — elect and you recognize $10,000 of ordinary income now, about…
43Credits & operations
§1244 Ordinary Loss on Small Business Stock
Example (invest $100,000 in original-issue stock of a qualifying small business corporation; it…
44Credits & operations
Qualified Small Business Stock (§1202)
Example (a $3,000,000 gain on original-issue QSBS held 5+ years in a qualifying company…
45Oil & gas
Intangible Drilling Costs (IDC)
Example ($500,000 well, ~$350,000 intangible expensed in year one): ≈ $112,000 of illustrated…
46Oil & gas
Tangible Drilling Costs
Example (same $500,000 well: $100,000 pumping unit + $50,000 casing, capitalized as 7-year…
47Oil & gas
Cost Depletion
Example ($200,000 basis over 100,000 remaining barrels = $2/barrel; 10,000 barrels sold): a…
48Oil & gas
Percentage Depletion
Example (property grossing $300,000 → 15% = $45,000; year eight, basis fully recovered, still…
49Oil & gas
Working Interest Exception
Example (two investors, $40,000 loss each, W-2 salary): for the direct holder — the loss offsets…
50Oil & gas
Marginal Well Credit
Example (qualifying gas well, ~6,500 Mcf at the page's 2026 rate of $0.81/Mcf, Notice 2026-42)…
51Charitable & giving
Charitable Contributions (§170)
Example ($200,000 AGI, $10,000 gift): — 2026's new 0.5% floor takes the first $1,000, so $9,000…
52Charitable & giving
Donor-Advised Funds (DAFs)
Example ($15,000/yr given directly vs. $45,000 bunched into a DAF in year one, at $100,000 AGI)…
53Charitable & giving
Charitable Remainder Trusts (CRTs)
Example ($500,000 of stock, $100,000 basis, into a CRT paying 5%): by nature — the $400,000 gain…
54Charitable & giving
Qualified Charitable Distributions (QCDs)
Example ($20,000 RMD): — taken normally, the distribution adds $20,000 of income (≈ $4,400 of…
55Charitable & giving
Conservation Easements
Example (the promoter pitch: $100,000 of relevant basis, a "four-times" $400,000 claim)…
56Charitable & giving
Charitable Lead Trusts (CLTs)
Example ($1,000,000 funded; charity paid 7% — $70,000 a year for 20 years; 5.4% §7520 rate)…
57Charitable & giving
Private Foundations
Example ($2,000,000 foundation): — you get the command center and pay for it three ways: roughly…
58Estate & trusts
Revocable Living Trusts
Example ($2,000,000 estate through a revocable trust): as a tax strategy — the tax saved is…
59Estate & trusts
Irrevocable Life Insurance Trusts (ILITs)
Example ($2,000,000 policy, estate above the exemption): — up to $800,000 of estate tax avoided…
60Estate & trusts
Private Placement Life Insurance (PPLI)
Example ($5,000,000 at 8% for 20 years): — about $23.3M inside the wrapper vs. about $16.0M…
61Estate & trusts
Intentionally Defective Grantor Trusts (IDGTs)
Example ($10,000,000 business sold for a note at about 4% AFR): — growth above the note rate…
62Estate & trusts
Grantor Retained Annuity Trusts (GRATs)
Example ($5,000,000 into a 2-year GRAT, 8% growth vs. a hurdle of about 5.4%, September 2026)…
63Estate & trusts
Qualified Personal Residence Trusts (QPRTs)
Example ($3,000,000 home, 10-year QPRT): — the home is gifted at roughly $1.5-1.7 million of…
64Estate & trusts
Family Limited Partnerships (FLPs)
Example ($10,000,000 of assets, genuine 30% combined discount proven by a qualified appraisal)…
65Estate & trusts
Trust Decanting
As a tax-cash-flow play — the source card carries no dollar figure and claims no tax saving, and…
66Estate & trusts
Annual Exclusion Optimization
Example (4 grandchildren × $19,000): — $76,000 a year out of the estate, zero tax, zero…
67Estate & trusts
Gift Splitting Elections
Example ($38,000 gift to one child): — with the split, $19,000 is treated as from each spouse…
68Estate & trusts
Lifetime Exemption Utilization
Example ($20,000,000 estate): — $5,000,000 sits exposed above the exemption, $2,000,000 of…
69Estate & trusts
Portability Election Planning
$10,000,000 of unused exemption (DSUE) elected on a timely Form 706, plus the survivor's own…
70Estate & trusts
Generation-Skipping Tax Planning
Example ($15,000,000 dynasty trust): — with GST exemption properly allocated, the trust…
71Estate & trusts
§645 Elections
No election means two returns, two deadlines, double the accounting fees; with the election, one…
72Estate & trusts
Basis Step-Up Documentation
Example (stock bought for $200,000, worth $1,000,000 at death): — heirs' basis is $1,000,000 and…
73Deals & exits
Asset vs. Stock Purchase Analysis
Example ($10,000,000 deal): — the structure pays one side by charging the other. Asset deal: the…
74Deals & exits
Purchase Price Allocation (§1060)
Example ($10,000,000 asset deal, read from the buyer's chair): — $4,000,000 allocated to…
75Deals & exits
§338(h)(10) Elections
Example ($10,000,000 for an S corporation, buyer's chair): — the joint election makes the deal…
76Deals & exits
Earnout Tax Treatment
Example ($8,000,000 at closing plus up to a $4,000,000 earnout, $2,000,000 basis, $12,000,000…
77Deals & exits
Rollover Equity Structures
Example ($10,000,000 deal, $1,000,000 basis, $9,000,000 of gain): — take $7,000,000 of cash and…
78Deals & exits
Tax-Free Reorganizations (§368)
Example ($10,000,000 company acquired for $10,000,000 of the buyer's voting stock): — done…
79Deals & exits
Tax Attribute Preservation (§382 / NOL Limits)
Example ($20,000,000 of NOLs in a company valued at $10,000,000): at face value — at the page's…
80Deals & exits
ESOP Rollover (§1042)
Example (sell $5,000,000 of stock with a $500,000 basis, reinvest the full $5,000,000 in…
81Deals & exits
Estate Tax Deferral (§6166)
Example ($3,000,000 of estate tax): by definition — §6166 doesn't cut the tax by a dollar; it…
82Deals & exits
Estate Stock Redemption (§303)
Example ($400,000 out of the company): — pulled as a dividend, the full $400,000 is taxable…
83Deals & exits
Foreign Tax Credit Optimization
Example (U.S. C corp pays $100,000 of foreign tax on $300,000 of foreign-source income): — the…
84Deals & exits
§962 Election
Example ($100,000 net CFC tested income inclusion): — $37,000 at the 37% individual rate with no…
85Deals & exits
PFIC Elections (QEF / Mark-to-Market)
Example ($50,000 gain over five years): under the default the investor walked into — about…
86Credits & operations
Accountable Plan
$3,000 of home-office, phone and mileage costs reimbursed by the company: deductible to the…
87Credits & operations
Home Office
300 sq ft simplified = $1,500 (≈$360 at 24%), or actual-method share of home costs ($3,000 →…
88Family & household
Hire Your Kids
$16,100 of wages: deducted by the business, $0 income tax to the child, no payroll tax under 18…
89Retirement & benefits
Health Savings Account (Triple Play)
$8,750 family contribution: deducted now, grows tax-free, spent tax-free on medical (≈$2,100 at 24%)
90Retirement & benefits
Self-Employed Health Insurance
$12,000 of premiums deducted above the line (≈$2,880 at 24%)
91Credits & operations
Heavy Vehicle (Over 6,000 lbs)
$120,000 SUV × 90% business = $108,000 year-one deduction (≈$34,560 at 32% now; recaptured as…
92Real estate
Home Sale Exclusion
$500,000 of gain on your main home is excluded for a married couple ($250,000 single), so it is…
93Charitable & giving
Give Appreciated Stock, Not Cash
$50,000 of stock with $10,000 basis given directly: $40,000 gain never taxed (≈$9,520) plus a…
94Investments
Tax-Loss Harvesting
$23,000 of harvested losses: $20,000 offsets long-term gains (≈$4,760 at the top 23.8% rate: 20%…
95Real estate
Repairs vs. Improvements + De Minimis Safe Harbor
$15,000 of patch repairs, repainting and items under $2,500 expensed now instead of over 27.5–39…
96Real estate
Catch-Up Depreciation (Form 3115)
$40,000 of missed depreciation taken in one year through a method change (≈$9,600 at 24%)
97Retirement & benefits
Dependent Care Assistance ($7,500)
$7,500 of daycare paid pre-tax (≈$2,370 at 24% + 7.65%)
98Retirement & benefits
Employer Student-Loan Repayment ($5,250)
$5,250 a year paid toward an employee's student loan, tax-free to them and deductible to the…
99Family & household
Car-Loan Interest Deduction
About $3,000 of first-year interest on a new U.S.-assembled car loan, deducted without itemizing…
100Family & household
SALT Itemizing ($40,400 Cap in 2026)
$14,000 of Texas property tax (fully deductible under the cap) + $20,000 mortgage interest…
101Credits & operations
Qualified Production Property (100% Expensing of Factory Buildings)
$4,000,000 production building (excluding land) expensed in year one instead of over 39 years…
102Deals & exits
QSBS Stacking (Multiplying the Per-Taxpayer Cap)
Gifting founder shares to a separate non-grantor trust for each child: each trust claims its own…
103Deals & exits
QSBS Rollover
$2,000,000 gain on QSBS held under 5 years rolled into new QSBS within 60 days: tax deferred…
104Investments
Opportunity Zones 2.0 (2027 Rules)
Gain invested in a QOF after Dec 31, 2026: tax deferred 5 years, 10% basis increase (30% rural)…
105Real estate
1031 into a DST, then UPREIT (§721)
$1,000,000 gain deferred into a Delaware statutory trust, later contributed to a REIT operating…
106Estate & trusts
Spousal Lifetime Access Trust (SLAT)
$10,000,000 moved out of the estate while the spouse can still benefit; growth escapes 40%…
107Family & household
Trump Account Employer Contributions
Up to $2,500 per employee per year contributed tax-free to a child's account; deductible to the…
108Real estate
Self-Rental: Building in a Separate LLC
Building moved into a separate LLC and leased back at fair rent: depreciation and cost…
109Real estate
Involuntary Conversion Deferral
$600,000 insurance gain on a destroyed building deferred by reinvesting within 2 years (3 for…
110Investments
Incentive Stock Options: AMT-Aware Exercise
Exercising in tranches sized under the AMT crossover so the spread later qualifies for long-term…
111Retirement & benefits
Mega Backdoor Roth
Up to about $47,500 of after-tax 401(k) dollars ($72,000 limit less $24,500 deferrals and any…
112Investments
Escape the 3.8% Net Investment Income Tax
$300,000 of rental income treated as non-passive trade or business income (REPS + 500-hour safe…
113Estate & trusts
Grantor Trust Swap Power
Swapping $2,000,000 of high-basis cash into the trust for low-basis stock before death, so the…
114Estate & trusts
Upstream Basis Planning
Gift a low-basis asset to a parent; at the parent's death it steps up and passes back through a…
115Real estate
Qualified Improvement Property (15-Year + Bonus)
$300,000 interior build-out deducted in year one instead of over 15 years (≈$96,000 at 32% up…
116Family & household
No Tax on Tips (§224)
$20,000 of qualified tips deducted (≈$4,400 at 22%)
117Family & household
No Tax on Overtime (§225)
$10,000 overtime premium (the 'half' of time-and-a-half) deducted (≈$2,200 at 22%)
118Family & household
Senior Deduction ($6,000 Each)
Two spouses 65+ = $12,000 extra deduction, itemizing or not (≈$2,640 at 22%)
119Family & household
Child Tax Credit ($2,200)
Two children = $4,400 credit, dollar for dollar
120Family & household
Child & Dependent Care Credit (Enhanced 2026)
$6,000 of care for two kids × 20%–50% = $1,200 to $3,000 credit
121Family & household
Adoption Credit (Partly Refundable)
Up to $17,670 per child in 2026 for qualified costs (full amount for special-needs adoptions)…
122Family & household
American Opportunity Credit
$4,000 of tuition → $2,500 credit per student, 40% refundable
123Family & household
529 Plans (K-12 Now $20,000)
$50,000 of growth withdrawn tax-free for school (≈$7,500 at 15%), plus any state deduction
124Family & household
529 Superfunding (Five-Year Gift)
$95,000 per donor ($190,000 a couple) out of the estate at once using five years of $19,000…
125Family & household
529-to-Roth Rollover ($35,000)
$35,000 lifetime moves to the beneficiary's Roth IRA — no tax, no penalty
126Family & household
Custodial Roth IRA for Working Kids
$7,500 a year (2026 IRA limit) grows tax-free for 50+ years
127Family & household
Spousal IRA
$7,500 deductible IRA for the non-working spouse (≈$1,650 at 22%)
128Family & household
Head of Household Status
Bigger standard deduction and wider brackets than single — often $1,000–$2,000 a year
129Family & household
Second-Home Mortgage Interest
$20,000 interest on a second home deducted (≈$6,400 at 32%)
130Retirement & benefits
Backdoor Roth IRA
$7,500 a year (×2 spouses) into Roth through a nondeductible IRA conversion — tax-free growth…
131Retirement & benefits
Super Catch-Up (Ages 60–63)
$11,250 catch-up instead of $8,000 in 2026 — $3,250 more deferred (≈$1,040 at 32%; the full…
132Retirement & benefits
Cross-Tested (New Comparability) Profit Sharing
$60,000 to the owner, a 5% gateway to staff (≈$21,000 at 35% deferred, before the staff…
133Retirement & benefits
Hire Your Spouse to Double the 401(k)
Spouse defers $24,500 + profit sharing ≈ $30,000 (≈$9,600 at 32%)
134Retirement & benefits
Retirement Plan Startup Credits (§45E)
Startup costs credited up to $5,000 a year for 3 years ($250 × eligible non-HCEs, minimum $500)…
135Retirement & benefits
Fully Insured Defined Benefit Plan (§412(e)(3))
$250,000 deductible contribution funded with annuities (≈$92,500 at 37%); taxed when paid out
136Retirement & benefits
S-Corp ESOP (Tax-Exempt Owner)
A 100% ESOP-owned S-corp's profits flow to a tax-exempt trust — no federal income tax at the…
137Retirement & benefits
QLAC (Deferring RMDs to 85)
About $210,000 moved into a longevity annuity drops out of RMDs until age 85 (≈$1,900/yr at 24%)
138Retirement & benefits
Inherited IRA 10-Year Planning
$1M inherited IRA drawn evenly over 10 years instead of a lump sum: income stays in the 24%–32%…
139Retirement & benefits
Cafeteria Plan (§125)
$5,000 of premiums and FSA dollars pre-tax (≈$1,580 at 24% + 7.65%)
140Retirement & benefits
Spouse Employee + §105 Medical Plan
$10,000 of family medical costs deducted by the business, off the SE base (≈$2,400 at 24% plus…
141Retirement & benefits
QSEHRA (Small-Employer HRA)
$10,000 of family premiums reimbursed tax-free instead of a taxable raise (≈$765 employer…
142Retirement & benefits
Long-Term-Care Premiums Through a C-Corp
$5,000 LTC premium deducted 100% by the C-corp, $0 to the owner (≈$1,050 at 21%)
143Retirement & benefits
Split-Dollar Life Insurance
Employer advances premiums as a loan or economic-benefit arrangement; the death benefit can stay…
144Credits & operations
Employer Childcare Credit (§45F, 40–50%)
$200,000 of 2026 childcare costs → $100,000 credit for a small business (50%; cap $600,000…
145Credits & operations
Paid Family & Medical Leave Credit (§45S)
12.5%–25% of leave wages (or of paid-leave insurance premiums) for employees earning under about…
146Credits & operations
FICA Tip Credit (§45B)
$400,000 of tips above the minimum-wage top-up × 7.65% ≈ $30,600 credit; the FICA deduction is…
147Credits & operations
R&D Payroll-Tax Offset for Startups
Research credit up to $500,000 a year applied to employer payroll tax from the quarter after the…
148Credits & operations
Domestic R&E Expensing Restored (§174A)
$200,000 of U.S. R&E deducted in year one instead of over 5 years: $180,000 more deduction now…
149Credits & operations
Business Interest: EBITDA Limit Restored (§163(j))
Adding back depreciation lets $200,000 more interest be deducted now instead of carried forward…
150Credits & operations
Startup & Organizational Costs
$5,000 of startup + $5,000 of organizational costs deducted at once (≈$2,400 at 24%)
151Credits & operations
Business Travel (Primary-Purpose Rule)
$6,000 of airfare and lodging deducted (≈$1,440 at 24%)
152Credits & operations
Cash Method for Growing Businesses
$100,000 of December receivables taxed next year (≈$24,000 deferred at 24%)
153Credits & operations
§199A Aggregation Election
Wages in one entity unlock the QBI deduction in another: $20,000 more deduction (≈$7,000 at 35%)
154Credits & operations
Charitable Inventory Donations (Enhanced)
Inventory with $50,000 basis and $100,000 value → $75,000 contribution; with $1M taxable income…
155Entity & structure
Late S-Election Relief
S status granted back to the intended date — S-corp payroll savings for the missed year hold…
156Entity & structure
Voting / Nonvoting S-Corp Recapitalization
Nonvoting shares (e.g., 99%) gifted at an appraisal-supported discount (often 20–35%) while the…
157Entity & structure
S-Corp Debt Basis (Direct Shareholder Loans)
$100,000 lent directly to the company frees $100,000 of losses (≈$32,000 at 32%)
158Entity & structure
Partnership Special Allocations
Depreciation allocated to the partner who can use it — $200,000 to the 37% partner (≈$74,000)
159Entity & structure
§754 Basis Step-Up Election
Inherited or purchased interest: $500,000 inside step-up → new depreciation for the buyer or heir
160Entity & structure
Move an S-Corp Business Into a C-Corp to Start the QSBS Clock
Only newly issued C-corp stock qualifies (old S shares never do); for stock issued after July…
161Entity & structure
State Residency Change
$600,000 income × 9% state rate = about $54,000 a year no longer paid
162Entity & structure
Puerto Rico Residence (§933 / Act 60)
Puerto Rico-source income excluded from U.S. tax; resident-investor decrees: 0% on post-move PR…
163Real estate
Rental Real Estate $25,000 Allowance
$25,000 rental loss against wages (≈$5,500 at 22%)
164Real estate
Release Suspended Losses on Sale (§469(g))
$120,000 suspended losses freed in the year of sale (≈$38,400 at 32%)
165Real estate
Rental Grouping Election
All rentals treated as one activity, so hours across properties combine for material…
166Real estate
Partial Disposition Election
$8,000 of undepreciated basis in the old roof written off now instead of over the remaining…
167Real estate
Reverse 1031 Exchange
Replacement parked with an exchange accommodation titleholder; $500,000 gain deferred, not…
168Real estate
Home Sale + 1031 Combination
Married couple: $500,000 gain excluded (≈$119,000 at the top 23.8% rate: 20% + 3.8% net…
169Real estate
Partial Home Sale Exclusion
Married couple moved after 12 months for a job: 50% of $500,000 = $250,000 of gain excluded…
170Real estate
Rental Conversion: Keep the Home-Sale Window
Married couple sells within 3 years of moving out: $300,000 gain excluded (≈$45,000 at 15%)…
171Real estate
Vacation Home Mixed-Use Rule
Personal use under 14 days / 10% of rental days → treated as a rental (losses still subject to…
172Real estate
Dealer vs. Investor Split (Development S-Corp)
Appreciation up to the sale to your development S-corp stays capital gain; only later…
173Real estate
Historic Rehabilitation Credit
$1M of qualified rehab → $200,000 credit, 4% a year over 5 years (basis reduced by the credit)
174Real estate
New Markets Tax Credit
$1M qualified equity investment → $390,000 of credits over 7 years (5% × 3, 6% × 4); the…
175Real estate
Farmland Sale to a Farmer: Tax in Four Installments
$1M gain: tax paid in 4 equal annual installments instead of up front
176Charitable & giving
Non-Itemizer Charitable Deduction ($1,000 / $2,000)
$2,000 of cash gifts deducted on top of the standard deduction, married (≈$480 at 24%)
177Charitable & giving
Charitable Gift Annuity
$100,000 of appreciated stock at about age 75 → lifetime payments, about a $40,000 deduction if…
178Charitable & giving
Bargain Sale to Charity
$1M property sold to charity for $400,000: $600,000 deduction (≈$192,000 at 32%, usable up to…
179Charitable & giving
Give the Business Interest Before the Sale
$1M of zero-basis shares given well before the deal: $238,000 of gain (23.8%) never taxed to you…
180Charitable & giving
Leave the IRA to Charity, Other Assets to Heirs
$500,000 IRA to charity pays $0 income tax; heirs take stepped-up taxable assets instead…
181Charitable & giving
Flip CRUT for Illiquid Assets
Pays net income until the asset sells, then flips to a fixed unitrust; $900,000 gain not taxed…
182Estate & trusts
Direct Tuition & Medical Payments (Unlimited)
$60,000 of tuition paid straight to the school: no gift tax, no exemption and no $19,000 annual…
183Estate & trusts
Qualified Disclaimer
A surviving spouse disclaims $2M within 9 months of the death so it passes to a bypass trust…
184Estate & trusts
QTIP Trust
Marital deduction at the first death + control of who inherits at the second
185Estate & trusts
Credit-Shelter (Bypass) Trust
$15M sheltered at the first death; its growth stays out of the survivor's estate
186Estate & trusts
Special-Use Valuation for Farms & Businesses
Farmland valued at farm use, not development value — estate value reduced up to the…
187Estate & trusts
Self-Cancelling Installment Note (SCIN)
Business sold to the kids; unpaid balance cancels at death and stays out of the estate — but the…
188Estate & trusts
Incomplete-Gift Nongrantor Trust (ING)
$5M gain taxed in a no-tax trust state instead of a 9% state (≈$450,000 state tax)
189Estate & trusts
Trust 65-Day Distribution Rule
$50,000 of trust income distributed to beneficiaries in the 22% bracket instead of 37% (≈$7,500)
190Deals & exits
F Reorganization Before a Sale
Buyer gets an asset step-up (worth more to them) and protection from S-election defects; seller…
191Deals & exits
Tax-Free Spin-Off (§355)
Two businesses split with no corporate or shareholder tax
192Deals & exits
Personal Goodwill Sale
$2M of goodwill sold by the owner, not the C-corp: the 21% corporate layer is avoided — net…
193Deals & exits
§83(i) Deferral on Startup Equity
$200,000 of vested stock: income tax deferred up to 5 years instead of paid with no cash to sell
194Deals & exits
Employee Stock Purchase Plan Qualifying Sale
15% discount on $25,000 of stock; holding 2 years/1 year turns most of the gain into capital gain
195Investments
0% Capital-Gains Harvesting
$40,000 of gains sold and rebought while taxable income stays under the 2026 0% ceiling (about…
196Investments
Section 1256 Contracts (60/40)
$100,000 trading gain taxed at a blended 26.8% instead of 37% (≈$10,200)
197Investments
Exchange Funds (Diversify Without Selling)
$5M concentrated stock pooled into a diversified fund; $1M+ of gain tax deferred
198Investments
Tax-Exempt Municipal Bonds
$1M at a 4% muni yield = $40,000 tax-free (taxable-equivalent ≈6.3% at 37%)
199Investments
Worthless Securities & Debts
$50,000 worthless private stock deducted (≈$12,000 as an ordinary loss under §1244, or capital…
200Investments
Interest Tracing (Make the Loan Deductible)
$200,000 borrowed and used for business or investment: $14,000 of interest deductible (≈$4,480…
Strategies we warn you about
These are sold hard and audited harder. Some are IRS listed transactions. Before you sign anything like these, get a second opinion.
201Recognize & refuse
Monetized installment sale
Penalties up to 40% plus interest; not a strategy
202Recognize & refuse
Charitable remainder annuity trust + annuity scheme
Penalties up to 40% plus interest; not a strategy
203Recognize & refuse
Foreign 'pension' plans (e.g. Maltese)
Penalties up to 40% plus interest; not a strategy
204Recognize & refuse
'Pure trust' / sham trust to hide income
Penalties up to 40% plus interest; not a strategy
Strategies 1–85 went through the firm's series review. Strategies 86–200 passed an independent technical check on October 14, 2026 and await credentialed sign-off. Figures are illustrations, not promises. Educational only; not tax advice for your situation.
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General education under 2026 federal law. Not tax advice for your situation; your facts decide. Strategies flagged in red carry significant IRS risk. Review status is shown on each card.