Selling business property before year-end can trigger depreciation recapture — and with 100% bonus depreciation now permanent, more of that gain is often waiting to be recaptured than business owners expect.

The OBBBA permanently restored 100% bonus depreciation and raised Section 179 limits for 2026. Here's what actually changed, how the two provisions interact, and what needs to happen before December 31 to use them.

Choosing between a SEP-IRA, solo 401(k), and SIMPLE IRA affects how much can actually be contributed for the year — and some of these plans need to exist before December 31 to be usable at all.

The QBI deduction was made permanent, with wider phase-in ranges and a new minimum deduction starting in 2026. Here's how the current-year numbers work, and what year-end moves can actually affect them.

Year-end tax planning has a real deadline — December 31 — but most of the moves that matter need lead time most business owners don't give themselves. Here's why October is the right time to start.

For anyone finishing an extended return today, here's how the final hours actually work — e-file cutoffs, what happens if a submission gets rejected, and same-day payment options.

FinCEN Form 114 runs on its own calendar, separate from the income tax extension system. Here's how the automatic October 15 FBAR extension actually works, and why it's easy to confuse with Form 4868.

Filing on extension gives certain retirement plan contributions extra runway. Here's how the SEP-IRA and solo 401(k) extended funding deadlines actually work — and where they don't apply.

A valid extension protects against the failure-to-file penalty. It does nothing for the Section 6654 estimated tax underpayment addition, which is measured against the original quarterly due dates — not the extended filing date.

The third estimated tax installment was due September 15. If you missed it, here's how the penalty is actually calculated, what still reduces it, and what doesn't.

Mining and staking rewards generally create ordinary income when the taxpayer has dominion and control. Their fair market value becomes basis, and a later sale, exchange, or spending transaction creates a separate gain or loss calculation.

Section 1091 generally applies to losses on stock or securities. Many digital assets held as property fall outside that rule under current federal tax law, but the asset, transaction, related-party, straddle, and documentation rules still matter.

An unpaid amount is not automatically deductible. Section 166 generally requires a bona fide debt with tax basis, and business versus nonbusiness classification changes the character, timing, partial-worthlessness rules, and reporting.

The Section 41 research credit may apply outside traditional technology companies, but qualified activities, expenses, funding rights, documentation, and the separate domestic research-expensing rules must be analyzed carefully.

Qualified Small Business Stock issued after July 4, 2025 may qualify for tiered exclusions after three, four, or five years, with higher gross-asset and per-issuer limits than earlier stock.

The original Opportunity Zone regime generally requires deferred gain to be recognized no later than December 31, 2026. A revised permanent Opportunity Zone program begins for qualifying investments made under the new rules starting in 2027.

Section 1031 generally applies only to qualifying real property held for business or investment. The 45-day identification rule, 180-day completion rule, qualified intermediary, related-party rules, debt relief, cash boot, basis, and depreciation all matter.

A home office inside the dwelling generally does not require allocating gain away from the Section 121 exclusion, but depreciation allowed or allowable after May 6, 1997 remains taxable. Detached structures and nonqualified use require separate analysis.

IRC §280A(g) may exclude rent from a residence rented for fewer than 15 days during the year. A related business receives a deduction only when the payment is a genuine, ordinary, necessary, reasonable, and properly supported business expense.

When property is rented to a business in which the owner materially participates, net rental income may be recharacterized as nonpassive while a net loss generally remains passive. Grouping and disposition rules require separate analysis.