你家小狗居住的地方,是你要不要交繳州所得稅的決定性因素! 相信大家都知道加州的州所得稅是非常高的。對於高資產和高收入的家庭，如何節省州稅的支出常常是一件被大家規劃的項目。加州旁邊的內華達州既沒有州所得稅又有世界聞名的賭城拉斯維加斯，便成為了很多希望可以節約加州州稅的人們“搬遷”的好去處。…

利用第 1202 条款做最大限额度的节税 10 年前，汤姆以 十万美元创办了他的科技公司 ABC Tech, Inc.，这是一家作为 C-Corporation征税的公司，目标是让他的公司上市。多年来，汤姆吸引了投资者，并为重要员工提供了股权。…

On June 1, 2022, the Internal Revenue Service (“IRS”) released the first part of its annual “Dirty Dozen” list (the “List”) alerting taxpayers and practitioners of what the IRS considers potentially…

Tom started his tech company, ABC Tech, Inc., a corporation taxed as a C-Corporation, 10 years ago with a $100,000 investment with the goal of taking his company public. Over the years, Tom has brought…

房产买卖增值税减税策略 相信任何一个熟悉美国房地产投资的朋友们都了解1031换购交易是什么。简单的来说，它是一种延迟报交增值税的方法。假设使用1031交易来买卖增值后的投资房地产，卖得所得的增值税可以等到新买的投资房地产卖掉时再交。但是其坏处在于投资的资金会一直卡在房地产之中，因为增值的部分无法套现。这种作法不见得是每个投资人想要的。有些人可能不再想要投资房地产，改投资金融产品，但是因为面临需要缴交的增值税而迟迟不敢行动。…

One question I am regularly asked by clients who are selling their investment real estate property is if there is a way to achieve the following goals: (1) enter into a 1031 exchange, but at a smaller…

While I regularly help clients with installment sales transaction to defer payment of capital gains taxes, I am surprised how often I am asked by clients and their CPAs on how to properly report their…