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Stephen Nelson CPA

The Real Estate Investor Sec. 199A Deduction

February 12, 2018 By Stephen Nelson CPA

The real estate investor Sec. 199A deduction is tricky, but powerful.

If you’re a real estate investor, you’ve probably already wondered whether you get a real estate investor Sec. 199A deduction. (You maybe do.) And … [Read more...] about The Real Estate Investor Sec. 199A Deduction

Filed Under: business taxes, personal finance, real estate, retirement

International Tax Reform: Key Changes from the Tax Cuts and Jobs Act

February 5, 2018 By Stephen Nelson CPA

International tax reform blog post image

Editor's note: This week, CPA Moses Man discusses elements of the Tax Cuts and Jobs Act related to international tax reform, focusing on those tax law … [Read more...] about International Tax Reform: Key Changes from the Tax Cuts and Jobs Act

Filed Under: foreign tax, foreign tax issues

The Technology Entrepreneurship Intersection

January 29, 2018 By Stephen Nelson CPA

technology entrepreneurship intersection

Last week, this blog discussed one of the important small business insights from Bhu Srinivasan’s excellent book, Americana: A 400-year History of … [Read more...] about The Technology Entrepreneurship Intersection

Filed Under: management, New business, Software, Strategy

Henry Ford and the Problem of Customer-ization

January 22, 2018 By Stephen Nelson CPA

Henry Ford demonstrated how to avoid the problem of customer-ization

Last month, while on vacation, I read Bhu Srinivasan’s excellent book, Americana: A 400-year History of American Capitalism. Srinivasan’s epic work … [Read more...] about Henry Ford and the Problem of Customer-ization

Filed Under: management, Strategy

Section 199A Deduction Phase-out Calculations

January 13, 2018 By Stephen Nelson CPA

The Sec. 199A deduction phase-out calculations seem more complicated than they are.

The Section 199A deduction phase-out calculations confuse lots of people. They even confuse smart accountants, as several readers of my Maximizing … [Read more...] about Section 199A Deduction Phase-out Calculations

Filed Under: business taxes, real estate, Section 199A

Small Business Postmortem: Funeral for a Friend

January 8, 2018 By Stephen Nelson CPA

Picture of napkin doodles someone makes as part of doing a small business post mortem

A few weeks ago, an old vendor we still buy a few items from called. And for an odd reason. They wanted help with a small business postmortem of their … [Read more...] about Small Business Postmortem: Funeral for a Friend

Filed Under: management, New business, Strategy

S Corporation Shareholder Salaries and Section 199A Deduction

January 5, 2018 By Stephen Nelson CPA

Balancing S corp payroll tax savings against the Sec. 199A is tricky.

Starting in 2018, S corporations face a new complexity when setting shareholder-employee salaries. While setting a low salary saves payroll taxes, … [Read more...] about S Corporation Shareholder Salaries and Section 199A Deduction

Filed Under: business taxes, individual income taxes, Section 199A

Section 199A Deduction and Principal Asset Disqualification

December 27, 2017 By Stephen Nelson CPA

pass-thru entity deduction disqualification

Do you own a pass-through entity? You may already know the new tax law provides a gigantic new tax break. The Section 199A pass-through entity … [Read more...] about Section 199A Deduction and Principal Asset Disqualification

Filed Under: business taxes, individual income taxes

Pass-through Income Deduction: Top 12 Things Every Business Must Know

December 19, 2017 By Stephen Nelson CPA

top Dozen pass-thru income deduction facts

Late in 2017, Congress passed the Tax Cuts and Jobs Act of 2017, an enormous, complicated 500-page chunk of tax law. Among other things, the new law … [Read more...] about Pass-through Income Deduction: Top 12 Things Every Business Must Know

Filed Under: business taxes, real estate, S corporation, Section 199A

IRS Wealth Statistics Paint Fascinating Picture of Top One Percent

December 11, 2017 By Stephen Nelson CPA

IRS wealth statistics paint a different picture of the top one percent

IRS wealth statistics paint a fascinating picture of the wealthiest Americans—but oddly a picture that diverges from what the mainstream media … [Read more...] about IRS Wealth Statistics Paint Fascinating Picture of Top One Percent

Filed Under: New business, personal finance

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Featured Posts

Trump Savings Accounts provide a slick way for parents to save money for kids.

Trump Savings Accounts – Free Money from the Government

Child focused tax benefits have taken on many forms over the years.  We've had child tax credits, dependent care credits, education credits, 529 … [Read More...] about Trump Savings Accounts – Free Money from the Government

Combine Section 1031 like-kind exchanges with Section 168(k) bonus depreciation to create large deductions.

Bonus Depreciation and 1031 Exchanges: A Hidden Opportunity

Real estate investors know about bonus depreciation. They also know about 1031 like-kind exchanges. But not everyone realizes that the two rules can … [Read More...] about Bonus Depreciation and 1031 Exchanges: A Hidden Opportunity

100% bonus depreciation creates new opportunities for investors and entrepreneurs

The Section 168(k) Bonus Depreciation Purchased Requirement

You can get 100% bonus depreciation on tangible personal property assets you purchase and place into service after January 19, 2025. That seems … [Read More...] about The Section 168(k) Bonus Depreciation Purchased Requirement

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