Tax Insights
Educational notes on IRS rules that frequently affect high-income earners.
Tax Insights
Educational notes on IRS rules that frequently affect high-income earners.
Real Estate Professional Status
Qualification Requirements To qualify as a real estate professional, both of the following tests must be met: More Than Half Test: More than 50% of personal services performed during the tax year are... ...more
Passive Activity Rules
March 01, 2026•1 min read
Bonus Depreciation & Section 179
Bonus Depreciation & Section 179 Accelerated depreciation methods allow businesses to recover the cost of qualifying assets more quickly than traditional straight-line depreciation. ...more
Depreciation
February 23, 2026•1 min read
At-Risk & Basis Rules
At-Risk & Basis Rules Multiple limitation rules may restrict the deductibility of losses from business and investment activities. These rules apply in a specific order and must each be satisfied befor... ...more
Loss Limitations
February 19, 2026•1 min read
Material Participation Tests
Material Participation Tests The passive activity loss rules under IRC Section 469 limit the ability to offset passive losses against active or portfolio income. Material participation is the key dete... ...more
Passive Activity Rules
February 16, 2026•1 min read
Documentation Requirements
Documentation Requirements Proper substantiation is critical for claiming charitable contribution deductions. The requirements vary based on the type and amount of the contribution. Cash Contributions... ...more
Charitable Substantiation
February 09, 2026•1 min read
Qualified Plan Strategies
Defined Benefit Plans Traditional defined benefit and cash balance plans can allow substantially higher contributions, particularly for older business owners with consistent high income. Key considera... ...more
Employer Benefits
February 08, 2026•1 min read
Real Estate Professional Status
Qualification Requirements To qualify as a real estate professional, both of the following tests must be met: More Than Half Test: More than 50% of personal services performed during the tax year are... ...more
Passive Activity Rules
March 01, 2026•1 min read
Bonus Depreciation & Section 179
Bonus Depreciation & Section 179 Accelerated depreciation methods allow businesses to recover the cost of qualifying assets more quickly than traditional straight-line depreciation. ...more
Depreciation
February 23, 2026•1 min read
At-Risk & Basis Rules
At-Risk & Basis Rules Multiple limitation rules may restrict the deductibility of losses from business and investment activities. These rules apply in a specific order and must each be satisfied befor... ...more
Loss Limitations
February 19, 2026•1 min read
Material Participation Tests
Material Participation Tests The passive activity loss rules under IRC Section 469 limit the ability to offset passive losses against active or portfolio income. Material participation is the key dete... ...more
Passive Activity Rules
February 16, 2026•1 min read
Documentation Requirements
Documentation Requirements Proper substantiation is critical for claiming charitable contribution deductions. The requirements vary based on the type and amount of the contribution. Cash Contributions... ...more
Charitable Substantiation
February 09, 2026•1 min read
Qualified Plan Strategies
Defined Benefit Plans Traditional defined benefit and cash balance plans can allow substantially higher contributions, particularly for older business owners with consistent high income. Key considera... ...more
Employer Benefits
February 08, 2026•1 min read
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Additional Disclosure: We do not provide tax preparation services or legal services. We coordinate with your CPA/attorney and provide strategy education, implementation support, and documentation checklists.
© 2026 Tax Strategy Architects by DWD Tax Strategies. All rights reserved.
Disclaimer: Tax outcomes depend on individual facts and circumstances. This site is for educational purposes and is not tax or legal advice. Always consult with a qualified tax professional.
Additional Disclosure: We do not provide tax preparation services or legal services. We coordinate with your CPA/attorney and provide strategy education, implementation support, and documentation checklists.
© 2024 Tax Strategy Architects by DWD Tax Strategies. All rights reserved.