Month: April 2026

Russo CPA What is the Net Investment Income Tax 2023

What Is the Net Investment Income Tax (NIIT)?

The Net Investment Income Tax (NIIT) is a 3.8% surtax that applies to certain types of investment income when your income exceeds specific thresholds. While often associated with high earners, it can also affect moderate-income taxpayers during years with large gains—such as the sale of assets or investments.

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Never Too Late to Start! 6 Hidden Tax Deductions for Businesses

Every tax year is a new opportunity to save.

Even after year-end, business owners still have opportunities to uncover overlooked deductions, adjust classifications, and make strategic moves that can reduce taxable income. If your numbers aren’t where you want them, a closer review may reveal deductions worth thousands.

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Business Vehicle Deductions 2025-2026: What You Can Write Off

If you used one or more vehicles in your business during 2026, you may be eligible for expanded tax deductions. Under the latest laws, businesses can generally deduct expenses attributable to business use plus depreciation. While the rules remain complex, the 2026 thresholds are significantly more taxpayer-friendly than in recent years.

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Debt vs. Equity: How Shareholder Funding Impacts C Corp Taxes

Quick Summary

How you fund your C corporation, through shareholder loans (debt) or capital contributions (equity), can significantly impact taxes.

Debt may allow tax-free principal repayment and deductible interest, while equity can trigger double taxation when profits are distributed. Structuring funding correctly can improve tax efficiency, but it must meet IRS requirements to be respected.

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Fiscal vs Calendar Year: What’s Best for Your Business?

Quick Summary

Choosing a fiscal year instead of a calendar year can improve financial clarity, align reporting with your business cycle, and reduce year-end workload. It’s especially useful for seasonal businesses or those with uneven revenue patterns, but it may require IRS approval and changes to tax filing deadlines.

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Should You Separate Business and Property Ownership?

Does your business own its real estate in a separate holding company, such as a limited liability company (LLC) or limited partnership? This practice can provide several advantages, including shielding property from your company’s creditors. It can also ease estate planning if, for example, you want to transfer business interests to your children while retaining ownership of the real estate. In addition, there are good tax reasons to separate the two. Let’s take a look.

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Common Growth Mistakes Small Businesses Make

A recent survey found that 45% of small businesses reported growth, but 78% wanted to grow. This January 2026 data from Intuit QuickBooks Small Business Insights suggests that many small businesses are struggling to achieve their expansion goals. Small businesses usually don’t have extra cash, people, or time to absorb mistakes. One wrong move can strain cash flow, overwhelm staff, or stall momentum. The good news? Many growth missteps are predictable and preventable.

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Why You May Want a Roth Account in Your Retirement Plan

If you already contribute pre-tax dollars to a traditional 401(k) plan or IRA, you may also want to contribute to a Roth version. You’ll forgo tax savings now because Roth contributions are made with after-tax dollars. But diversifying retirement contributions across account types can help lower income tax bills later.

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