Practical ideas. Real-world decisions.
Tax Planning
More than recording history —
a strategy for what comes next.
Thoughtful tax planning connects the return to the taxpayer’s business, retirement, healthcare, investments, real estate, family events, and future choices.
Explore planning topics →Better Questions. Better Decisions.
Move from planning framework to strategy, then to the tools that support professional judgment.
Explore key topics
Practical guidance for complex tax decisions.
S Corporations & Reasonable Compensation
Evaluate entity economics, reasonable compensation, implementation, benefits and state tax.
Explore topic →02Roth Conversions
Coordinate conversions with Medicare, Social Security, state tax, liquidity and future RMDs.
Explore topic →03Social Security
Connect claiming decisions to survivor protection, taxation, cash flow and retirement assets.
Explore topic →04Medicare & IRMAA
Understand how income decisions can affect Medicare premiums and other retirement systems.
Explore topic →05Business-Owner Retirement Plans
Choose plan design around the business, workforce, cash flow and owner objectives.
Explore topic →06§179 vs. Bonus Depreciation
Compare timing, state conformity, business income and longer-term consequences.
Explore topic →07Real Estate Professional Status
Separate qualification, material participation, grouping and documentation.
Explore topic →08Home Office & Accountable Plans
Coordinate entity, reimbursement, exclusive use, substantiation and later disposition.
Explore topic →09Multi-State Residency Planning
Analyze domicile, statutory residency, source income and documentation across jurisdictions.
Explore topic →10Capital Gain Planning
Coordinate gain recognition with brackets, losses, surtaxes, state tax and other planning windows.
Explore topic →A thoughtful planning methodology
A disciplined approach for better outcomes.
Practitioner intelligence
Tax Practitioner Intelligence
See how the planning philosophy is applied to real cases, research questions, and professional judgment.
Explore TPI →Long-form analysis
Practitioner White Papers
Go deeper on repeatable planning, reasonable compensation, retirement planning, and implementation.
Read White Papers →Platform in development
1040.guru
A practitioner-first planning and intelligence platform designed to carry methodology into governed workflow.
Learn more ↗“A planning trigger tells you where to look. It does not tell you what to recommend.”
— Owen S. Arnoff