Tax Planning & Concepts
Core individual, investment, business, and estate tax concepts, from capital gains and the AMT to 1031 exchanges, QSBS, and grantor trusts. The ideas that drive real tax planning decisions.
Tax Planning & Concepts: all guides
- 1031 Exchange Rules: The 45-Day and 180-Day Deadlines
- 1031 Exchange vs Opportunity Zone: Which Defers More
- 1031 Exchange: How a Like-Kind Exchange Defers Tax
- Alternative Minimum Tax (AMT): How It Works in 2026
- Carried Interest: How It’s Taxed and Why It’s Debated
- Cost Basis Explained: How to Calculate It and Why It Matters
- Do You Report 401(k) Contributions on Your Taxes?
- Employee vs Independent Contractor: The Tax Difference
- FBAR (FinCEN Form 114): Who Files and How
- Form 3520: Reporting Foreign Gifts and Trusts
- Form 3921: Reporting Incentive Stock Option (ISO) Exercises
- Form 5471 Explained: Reporting Foreign Corporations
- Form 5498 Explained: IRA Contribution Information
- Form 8606: Reporting Nondeductible IRA Contributions
- Form 8938 Explained: FATCA Foreign Asset Reporting
- Gift Tax Annual Exclusion: 2026 Limits and Rules
- Grantor Trust Rules, Explained
- Head of Household: Rules, Benefits, and Who Qualifies
- Imputed Income: What It Is and How It’s Taxed
- Installment Sale: Spreading Capital Gains With Form 6252
- K-1 vs 1099: The Key Differences
- Marginal vs Effective Tax Rate: What’s the Difference?
- Net Investment Income Tax (NIIT): The 3.8% Surtax, Explained
- Net Operating Loss (NOL): Rules, Carryforwards, and Limits
- Opportunity Zones: How the Capital Gains Tax Break Works
- Passive Activity Loss Rules: How They Limit Deductions
- Phantom Income: Taxed on Money You Never Received
- QSBS Eligibility Requirements: Do You Qualify?
- Roth vs Traditional IRA: The Tax Difference
- Schedule K-1 Explained: What It Is and How to Read It
- Schedule K-3 Explained: International Items on a K-1
- Self-Employment Tax: Rates, Rules, and How to Calculate It
- Tax-Deferred vs Tax-Free: The Difference
- The Backdoor Roth IRA: How It Works and How to Report It
- The Constructive Receipt Doctrine, Explained
- The Kiddie Tax: How a Child’s Investment Income Is Taxed
- The Wash Sale Rule: How It Works and How to Avoid It
- UBIT: The Unrelated Business Income Tax, Explained
- What Is Adjusted Gross Income (AGI)? How to Calculate It
- What Is Federal Income Tax? Definition and How It Works
- What Is K-1 Income and How Is It Taxed?
- What Is Tax Liability and How to Calculate It
- When Are K-1s Due? Deadlines and Extensions