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Unpacking the new qualified business income deduction for real estate rentals

Steve Gorin October 10, 2018
Commercial buildings

The 2017 tax reform introduced a deduction equal to 20% of qualified business income from pass-through entities, subject to various limitations. Proposed regulations issued on August 16, 2018 clarify the government’s current view of these rules. READ MORE

New partnership audit rules can apply to partnerships, LLCs with only a few partners, members

Steve Gorin August 14, 2017

Effective in 2018, changes in partnership audit rules may apply various consequences to partnerships (including LLCs taxed as such). READ MORE

Using an S corporation to avoid self-employment tax

Steve Gorin April 25, 2017
illustration of a hand stopping a punch

Here we examine why the U.S. Tax Court rejected a financial consultant’s efforts to shift income to an S corporation to save self-employment tax, and how another approach may have been more successful in avoiding SE tax. READ MORE

Tax court finds no self-employment tax for passive LLC member

Steve Gorin March 28, 2017

Self-employment (SE) tax is one of the driving forces when a tax advisor recommends what type of entity to use for one’s business. READ MORE