Tax Planning Resource Center
Tax planning strategies that hold up if the IRS asks.
Guides for business owners, professionals, real estate investors and families on lowering taxes legally, each tied to the tax code and the court decisions behind it.
Guides
10 plain-English guides
Pass-through entity tax (PTET) elections explained
How state pass-through entity tax elections work for S corporations and partnerships, who benefits under the 2025 SALT rules, and common pitfalls.
Read the guideThe SALT deduction cap under the 2025 tax law
How the state and local tax deduction cap changed under the 2025 tax law, the income phase-down, and planning to use it.
Read the guideThe 20% QBI deduction (section 199A) explained
How the qualified business income deduction works, income limits, specified service businesses, wage and property limits, and planning ideas.
Read the guideSection 179 vs bonus depreciation: which to use
How section 179 expensing and 100% bonus depreciation compare, their limits under the 2025 law, state conformity, and when to choose each.
Read the guideEstimated tax payments and the safe harbor rules
When quarterly estimated taxes are due, how the 100% and 110% safe harbors work, the annualized method and withholding strategies.
Read the guideNew deductions for tips, overtime and seniors (2025 to 2028)
How the new deductions for qualified tips, qualified overtime and taxpayers 65 and older work, income limits, and what employers must report.
Read the guideFederal estate and gift tax exemption in 2026
The 2026 federal estate and gift tax exemption, portability for married couples, state estate and inheritance taxes, and planning ideas.
Read the guide1031 exchanges: rules, deadlines and pitfalls
How like-kind exchanges of real estate defer capital gains tax, the identification and closing deadlines, boot, related-party rules and reverse exchanges.
Read the guideQSBS: excluding gain on qualified small business stock
How the qualified small business stock exclusion works, the 2025 changes, eligibility tests for companies and shareholders, and planning tips.
Read the guideCharitable giving strategies that save the most tax
How to give to charity tax-efficiently: appreciated stock, donor-advised funds, bunching, qualified charitable distributions and the charitable rules that start in 2026.
Read the guideIn depth
Services and in-depth pages
Tax Strategies Backed by the Tax Code and Tax Court Cases
Tax strategies for business owners, investors and professionals, including bonus depreciation, R&D credits, short-term rentals, real estate…
Business Tax Planning & Compliance for Mid-Size Companies
Tax planning and compliance for mid-size businesses: S corporations, partnerships, C corporations, multi-state nexus, sales and use tax and entity…
Individual & High-Net-Worth Tax Planning
Tax planning and preparation for executives, business owners and high-net-worth families: multi-state residency, rental real estate, trusts and…
High-Net-Worth Tax Services
Tax planning and compliance for high-net-worth individuals and families: net investment income tax, AMT, capital gains timing, charitable strategies,…
S Corporation Tax Planning
S corporation tax planning for owners: when the election saves tax, Form 2553 and late election relief, reasonable salary, the QBI deduction, PTET,…
S Corporation Reasonable Compensation
How much salary an S corporation owner must take: the reasonable compensation rule, Rev. Rul. 74-44, factors the IRS and courts use, the effect on…
How to Save Taxes with an S Corporation
A practical guide to S corporation tax savings: how self-employment tax savings work, a worked example, reasonable salary, costs that reduce the…
Cost Segregation Study
Cost segregation studies for commercial buildings, rentals and short-term rentals: how a study reclassifies building costs into 5-, 7- and 15-year…
100% Bonus Depreciation & Cost Segregation (IRC 168(k)) Tax Strategy
How 100% bonus depreciation under IRC section 168(k) and cost segregation studies work in 2026 for commercial buildings, rentals, hotels and medical…
R&D Tax Credit (IRC 41) & Section 174A Expensing
The research credit under IRC section 41 and immediate R&E expensing under section 174A: who qualifies, the four-part test, the $500,000 payroll…
Real Estate Professional Status (IRC 469(c)(7))
How real estate professional status under IRC section 469(c)(7) lets rental losses offset other income: the 750-hour and more-than-half tests,…
Short-Term Rental Tax Strategy
How short-term rentals such as Airbnb and Vrbo properties can generate nonpassive losses under Treas. Reg. 1.469-1T(e)(3) and 1.469-5T, combined with…
Real Estate Tax Planning for Investors
Real estate tax planning for investors and developers: cost segregation and bonus depreciation, passive loss rules, real estate professional status,…
Augusta Rule (IRC 280A(g)) & Hiring Your Children
The Augusta rule under IRC section 280A(g), which excludes rent for 14 days or less, and paying your children through the family business under IRC…
Cash Balance Pension Plans
Cash balance plans for physicians, professionals and business owners: how much can be contributed, pairing with a 401(k), costs, employee…
Solo 401(k) Tax Planning Guide for Self-Employed Owners and Consultants
How a solo 401(k) works for self-employed owners and consultants: employee and employer contributions, Roth options, deadlines for setting up and…
Year-End Tax Planning Checklist for Business Owners and Families
A year-end tax planning checklist for business owners and families: salary and distributions, retirement plans, equipment and bonus depreciation,…
Tax Planning for Physicians
Tax planning for physicians, surgeons and dentists: practice entity and compensation, the QBI limits for health professionals, cash balance plans,…
Tax Planning for IT Consultants
Tax planning for independent IT consultants and contractors: W-2 versus 1099 versus corp-to-corp, S corporation savings, the QBI consulting limits,…
Tax Planning for Realtors & Real Estate Agents
How realtors and real estate agents save taxes: S corporation structure, deductible expenses such as mileage and marketing, quarterly estimates,…
2026 Tax Credits & Incentives
Where business tax credits and incentives stand for 2026 after the 2025 tax law: R&D credit and section 174A expensing, solar and clean energy…
AI and Tax Planning for Business Owners
How AI-assisted analysis helps business owners plan taxes during the year: entity and salary scenarios, retirement plan comparisons, depreciation…
Start a conversation
Have a question these guides don't answer?
Tell us what you need. A senior advisor will reply within one business day.