435 Total Strategies
12 Categories
5 Blacklisted
100% IRC Cited
Family

Hiring Your Children

IRC §3121(b)(3)(A) • §162

Employ children under 18 for legitimate business tasks. FICA/FUTA exempt for sole proprietorships and partnerships. Standard deduction shelters income.

Real Estate

The Augusta Rule

IRC §280A(g)

Rent your personal residence to your business for up to 14 days. Rental income is tax-free. Business deducts fair market rent.

Depreciation

Cost Segregation

IRC §168(k) • §1245

Accelerate depreciation on commercial property by reclassifying building components. Front-load deductions in Year 1.

Entity

S-Corp Election

IRC §1361 – §1379

Optimize self-employment tax through reasonable compensation modeling. Split income between salary and distributions.

Credits

R&D Tax Credit

IRC §41

Credit for qualified research activities including software development, process improvement, and product design.

Deferral

QSBS Exclusion

IRC §1202

Exclude up to $10M or 10x basis of gain on sale of qualified small business stock held 5+ years.

Deferral

Opportunity Zones

IRC §1400Z-2

Defer and reduce capital gains by investing in Qualified Opportunity Funds. 10+ year holds eliminate future appreciation tax.

Retirement

Defined Benefit Plan

IRC §401(a) • §404

Maximize retirement contributions far beyond 401(k) limits. Deduct $100K-$300K+ annually based on age and income.

⚠️ Blacklisted BLOCKED

Syndicated Conservation Easement

IRS Notice 2017-10

Listed Transaction. Abusive syndicated structures flagged for enforcement. AuditArmor™ auto-rejects. Do not proceed.