A practical QSBS Section 1202 guide for founders and startup investors: the C-corp and five-year holding requirements, the 10 million dollar or 10x exclusion cap, the 2025 OBBBA tiered 3, 4, and 5 year rules with the 15 million dollar limit, Section 1045 rollovers, and state conformity traps.
How the US capital loss carryover works in 2026: netting short and long-term gains, the $3,000 ordinary-income limit, indefinite carryforward, wash-sale traps, loss at death, divorce splits, and tax-loss harvesting done right.
A practical 2026 guide to the wash sale rule (IRS §1091): the 30-days-before-and-after 61-day window, how disallowed losses roll into cost basis, the permanent IRA repurchase trap, what 'substantially identical' means, ETF-switch workarounds, and the current crypto exception.
A practical 2026 guide to the Net Investment Income Tax (NIIT): the 3.8% Medicare surtax thresholds ($200k single, $250k married filing jointly, $125k married filing separately), which income counts as net investment income, how the lesser-of calculation works, and the planning moves that actually lower the bill.
A practical 2026 guide to the Section 83(b) election for startup founders and early employees with restricted stock or early-exercised options. What it does, the strict 30-day IRS deadline, who should file, the real downside risk, and how to actually mail it.
A practical, no-jargon guide to how Restricted Stock Units are taxed in the US in 2026 — ordinary income at vesting, the 22% withholding trap that under-withholds high earners, sell-to-cover, cost basis mistakes on your 1099-B, capital gains on later sale, and estimated taxes.
A practical 2026 guide to the Qualified Small Business Stock (QSBS) Section 1202 capital-gains exclusion: eligibility rules, the 5-year hold, stacking and Section 1045 rollovers, state conformity gaps, and the mistakes that quietly blow the exclusion.
How US homeowners can exclude up to $500,000 in capital gains from a home sale under IRC Section 121 — ownership and use tests, partial exclusion rules, high-gain workarounds, and state tax overlays explained with real scenarios.