Arvori
Tax Planning guides for CPAs.
How OBBBA's new $275K/$550K QBI phase-out ranges and $400 minimum deduction change W-2 wage planning — salary modeling, UBIA strategy, and SSTB considerations for 2026.
Section 179 deduction 2026: OBBBA raised the limit to $2,560,000 with a $4,090,000 phase-out. Qualifying property, income limits, phase-out math, and election sequencing with bonus depreciation.
OBBBA's car loan interest deduction — who qualifies, the $10,000 cap, MAGI phase-outs, domestic assembly requirement, and how to report it on Schedule 1A for 2025 returns.
OBBBA raised the federal estate and gift tax exemption to $15M per person. How CPAs should replan: portability, annual gifting, advanced trusts, state exposure, and basis tradeoffs.
How OBBBA's $40,000 SALT cap changes the value of state PTET elections — when to keep, modify, or drop the election by income band, with conformity and phase-out analysis.
How the §461(l) excess business loss limitation works after OBBBA made it permanent — 2025/2026 thresholds, ordering rules, NOL carryforward mechanics, and planning strategies.
OBBBA's §174A restores immediate R&D expensing for 2025+. Small businesses can elect retroactively for 2022–2024 — but 2022 return SoL windows are closing now.
How OBBBA's increase of the QBI deduction from 20% to 23% changes pass-through planning — new effective rates, W-2 wage math, SSTB stakes, and S-Corp salary modeling.
OBBBA tip and overtime pay deductions for 2025–2028 — qualified tip income rules, overtime premium deduction caps, phase-outs, SE tax interaction, and what CPAs must do now.
SEP IRA vs SIMPLE IRA vs Solo 401(k): 2025 contribution limits, deadlines, eligibility rules, and which plan a CPA should recommend for each client type.
OBBBA raised the SALT cap from $10,000 to $40,000 — who qualifies, the $500K phase-out, when to drop PTE elections, and how to model the deduction shift for clients.
Trump Accounts (MAGA Accounts) under OBBBA — $1,000 federal seed, $5,000 annual limit, tax-deferred growth, qualified distributions at 18, and CPA contribution strategy.
Tax implications of inheritance vs. gift for CPAs — basis rules, gift tax annual exclusion, IRD exceptions, state inheritance taxes, and planning frameworks.
How CPAs implement state pass-through entity (PTE) tax elections to bypass the $10,000 SALT cap — IRS Notice 2020-75 mechanics, 36-state guide, and step-by-step election process.
Child Tax Credit 2025: $2,000 base credit, $400k MFJ/$200k single phase-out thresholds, $1,700 refundable ACTC, qualifying child tests, and AGI planning strategies.
Cash basis to accrual accounting: IRC §448 requirements, Form 3115 procedures, §481(a) adjustment spread, income/deduction timing shifts, and planning strategies for CPAs.
IRC §1014 step-up in basis at death for CPAs — qualifying assets, community property rules, IRD exceptions, and planning strategies to eliminate capital gains.
How CPAs report gig economy income — 1099-K vs 1099-NEC, the 2025 TPSO threshold, Schedule C deductions, SE tax math, and quarterly payment setup for Uber, Airbnb, and Etsy clients.
How CPAs report Schedule K-1 income from partnerships and S-Corps on Form 1040 — box-by-box mapping, SE tax on partnership K-1s, QBI coordination, basis limits, and state K-1 handling.
Opportunity Zone tax incentives explained for CPAs — QOF structure, deferral rules, the 10-year exclusion still available in 2026, and compliance requirements under IRC §1400Z-2.
How CPAs apply TCJA NOL carryforward rules in 2025 — the 80% taxable income limitation, indefinite carryforward, C-Corp vs pass-through differences, §382 limits, and planning strategies.
2025 capital gains tax rates for CPAs — short-term vs long-term rate tables, NIIT thresholds, §1250 recapture rates, and tax-efficient selling strategies for client portfolios.
How CPAs apply the §121 primary residence sale exclusion — ownership and use tests, partial exclusion rules, non-qualifying use, depreciation recapture, and Schedule D reporting.
The accumulated earnings tax (IRC §531) hits C-Corps that retain earnings beyond reasonable business needs. Here's how CPAs calculate exposure and plan around it.
How CPAs apply IRC §469 passive activity loss rules — material participation tests, the $25K rental allowance, suspended loss strategies, and release planning.
How CPAs execute 1031 like-kind exchanges for real estate clients — QI setup, 45-day identification rules, 180-day deadlines, boot calculation, and Form 8824 reporting.
SECURE 2.0 retirement plan changes CPAs must act on: RMD age 73, enhanced catch-up limits for ages 60–63 in 2025, auto-enrollment mandates, and Roth catch-up rules effective 2026.
How CPAs calculate and document the home office deduction in 2025 — §280A tests, simplified vs regular method, S-Corp accountable plan trap, and depreciation recapture risk.
How CPAs use cost segregation to accelerate depreciation — qualifying thresholds, study methodology, bonus depreciation interaction, and lookback elections.
How CPAs qualify clients as real estate professionals under IRC §469 — the 750-hour and 50% tests, grouping elections, material participation, and audit-proof documentation.
How CPAs choose between standard and itemized deductions for clients in 2025 — SALT cap impact, mortgage interest limits, bunching strategies, and AGI cliff effects.
How CPAs structure Roth IRA conversions for clients — rate arbitrage math, pro-rata rule, QBI and IRMAA impact analysis, estimated tax coordination, and the backdoor Roth.
How CPAs report cryptocurrency transactions for clients — IRS property classification, Form 8949, cost basis methods, mining and staking income, and 2025 broker reporting rules.
How CPAs calculate depreciation recapture on rental property sales — unrecaptured §1250 gain rate, Form 4797, NIIT interaction, and 1031 deferral strategies.
How CPAs minimize self-employment tax for high earners — S-Corp election, Schedule C deduction optimization, the Additional Medicare Tax thresholds, and QBI coordination for 2025.
Ten year-end tax strategies CPAs must execute before December 31 — S-Corp salary, QBI phase-out, Section 179, Roth conversions, and loss harvesting for 2025.
How CPAs calculate and file quarterly estimated taxes for business clients — 2025 due dates, safe harbor math, S-Corp withholding strategy, and Form 2210 penalty avoidance.
How bonus depreciation and Section 179 work in 2025 after OBBBA — qualifying property, election sequencing, state decoupling, and the QBI deduction interaction.
How Section 199A's 20% QBI deduction works in 2025 after OBBBA — income thresholds, SSTB rules, the W-2 wage limitation, and the critical S-Corp interaction.
S-Corp vs LLC: a CPA's complete guide to the self-employment tax breakeven, compliance costs, state considerations, and when each structure wins in 2025.
How CPAs calculate and document a reasonable S-Corp salary — BLS data methodology, the 40-60% rule, IRS audit red flags, and board minute requirements.