The First Dollars Don't Count: Year-End Giving Under the New 0.5% Floor

Steve Perry

Published on: 28/10/2026

Starting in 2026, the first 0.5% of AGI you give to charity is not deductible. Learn how timing, appreciated stock, QCDs, and good records protect your deduction before December 31.

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When the Tax Year Closes: Which Decisions End December 31 and Which Stay Open Until You File

Steve Perry

Published on: 27/10/2026

Before you file your 2026 return, December 31 decides much of what it will say. See which tax decisions close at year end, which stay open until filing, and why waiting costs options.

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S-Corporation Basis Before Year End: Protect Losses and Distributions

Steve Perry

Published on: 22/10/2026

S-Corporation basis is measured December 31. Steve Perry, EA explains how contributions and shareholder loans restore basis to protect losses and avoid taxable distributions.

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January 15 Estimated Tax: Recalculating Safe Harbor After Filing

Steve Perry

Published on: 21/10/2026

Your filed 2025 return sets the safe harbor for 2026 estimates. Steve Perry, EA explains how to recalculate the January 15, 2027 payment before penalties build.

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