A strategy library you can inspect.

What we check

• Business tax classification
• Approximate annual business profit after expenses
• Are you actively working in this business?
• Who works in this business besides you?
• Does this business already sponsor a retirement plan?
• Has a plan administrator confirmed there are no related-business employee coverage issues?

What remains to review

• This is a planning screen, not a complete determination of a return position.
• Administration and potential reporting obligations; hiring can change coverage.

Official sources

One-participant 401(k) plans ↗Contribution limits; testing; self-employed computation · Checked 2026-09-24 · Review by 2026-10-24

What we check

• Business tax classification
• Are you actively working in this business?
• Do you use space exclusively and regularly as this business’s principal place of business?

What remains to review

• Exclusive, regular, principal-place use is the only route screened. Other exceptions are outside this screen.
• Income limits and later sale consequences require review.

Official sources

Topic 509: Business use of home ↗Principal place of business; exclusive use · Checked 2026-09-24 · Review by 2026-10-24

What we check

• Business tax classification
• Approximate annual business profit after expenses
• Are you actively working in this business?
• Does this business already sponsor a retirement plan?

What remains to review

• Match supports comparing a plan, not making a contribution; employee coverage must be resolved before adoption.
• Eligible employees may also need employer contributions.

Official sources

Retirement plans: FAQs regarding SEPs ↗Who can establish; eligible employees; contribution requirements · Checked 2026-09-24 · Review by 2026-10-24

What we check

• Business tax classification
• Approximate annual business profit after expenses
• Does this business carry on a US trade or business, rather than only wages or investments?

What remains to review

• Passing identifies a planning conversation, not final claim eligibility.
• Taxable-income, service-business, wage, asset, loss and 2026 minimum-deduction rules remain to be calculated.
• Retirement and health deductions can change QBI.

Official sources

Qualified business income deduction ↗QBI components; limitations; after-2025 minimum · Checked 2026-09-25 · Review by 2026-10-25

What we check

• Business tax classification
• Do employees, including you as an employee, pay allowable business expenses personally?
• Can employees substantiate expenses and return excess reimbursements within a reasonable time?

What remains to review

• Passing identifies a planning conversation, not final claim eligibility.
• Flat allowances or wage substitutions may be taxable.

Official sources

Publication 15: 2026 employer guide ↗Accountable plans · Checked 2026-09-25 · Review by 2026-10-25

What we check

• Are you actively working in this business?
• Are you acquiring business equipment and placing it in service in 2026?
• Was the equipment acquired after January 19, 2025?

What remains to review

• Passing identifies a planning conversation, not final claim eligibility.
• Buying solely for a deduction can cost more than any tax reduction.

Official sources

2026 guidance on additional first-year depreciation ↗Notice 2026-11; acquisition dates; elections · Checked 2026-09-25 · Review by 2026-10-25

What we check

• Do you expect income with too little or no tax withheld?

What remains to review

• This is a planning screen, not a complete determination of a return position.
• This screen does not calculate safe harbors, due dates, or required payments.

Official sources

Estimated taxes ↗Who must pay; who does not have to pay · Checked 2026-09-24 · Review by 2026-10-24

What we check

• Will you be at least age 70½ on the IRA gift date?
• Will the gift come from a traditional IRA, excluding an ongoing SEP or SIMPLE IRA?
• Is the recipient an eligible public charity, excluding a donor-advised fund or supporting organization?
• Will the IRA trustee transfer the gift directly to the charity?

What remains to review

• Passing identifies a planning conversation, not final claim eligibility.
• Annual limits and post-70½ deductible IRA contribution offsets are not calculated.
• Excluded gifts cannot also be deducted.

Official sources

Publication 590-B: IRA distributions ↗QCDs; taxable distributions; required distributions · Checked 2026-09-25 · Review by 2026-10-25

What we check

• Do you expect to itemize deductions for 2026?
• Will you donate appreciated publicly traded shares held for more than one year?
• Is the recipient an eligible public charity, excluding a donor-advised fund or supporting organization?

What remains to review

• Passing identifies a planning conversation, not final claim eligibility.
• The 2026 0.5% AGI floor and other deduction limits require calculation.
• Giving transfers the asset permanently; deduction value is not gift value.

Official sources

Publication 526: Charitable contributions ↗Capital gain property; qualified organizations; substantiation · Checked 2026-09-25 · Review by 2026-10-25

Publication 505: 2026 tax planning ↗What’s new; charitable deduction for non-itemizers · Checked 2026-09-25 · Review by 2026-10-25

What we check

• Do you expect to itemize deductions for 2026?
• Will you give cash or a check without receiving goods or services?
• Is the recipient an eligible public charity, excluding a donor-advised fund or supporting organization?

What remains to review

• Passing identifies a planning conversation, not final claim eligibility.
• Confirm standard-deduction entitlement, recipient exclusions and the filing-specific cap.
• Property gifts and ineligible recipients are excluded.

Official sources

Publication 505: 2026 tax planning ↗What’s new; charitable deduction for non-itemizers · Checked 2026-09-25 · Review by 2026-10-25

Publication 526: Charitable contributions ↗Capital gain property; qualified organizations; substantiation · Checked 2026-09-25 · Review by 2026-10-25

What we check

• Do you have a 529 account for the student being reviewed?
• Will that beneficiary have tuition or required enrollment fees at an eligible college in 2026?
• Are costs left after scholarships and expenses allocated to education credits or other tax-free education benefits?
• Will the 2026 withdrawal stay within those remaining expenses paid in 2026?

What remains to review

• Confirm the final return position and amounts before acting.
• State treatment is separate. Excess withdrawals may create taxable earnings and additional tax.

Official sources

IRS qualified tuition programs ↗Contributions; distributions · Checked 2026-09-25 · Review by 2026-10-25

IRS education benefit coordination ↗Chapter 7: adjusted expenses and coordination with education credits · Checked 2026-09-25 · Review by 2026-10-25

What we check

• Filing status
• Can another taxpayer claim you as a dependent?
• For one student, are costs for you, your spouse on a joint return, or a dependent you claim?
• Is that student enrolled at an eligible postsecondary institution?
• Are qualified tuition or required enrollment fees paid in 2026 left after tax-free assistance?
• Where is education-credit MAGI relative to your filing limits?
• Are required work-valid SSNs in place by the return due date, including extensions?
• Was the student at least half-time in a degree or recognized credential program for one eligible period?
• At the start of 2026, had the student completed fewer than four years of higher education and used AOTC in fewer than four tax years?
• Does the student have a felony conviction for possessing or distributing a controlled substance?

What remains to review

• Passing identifies a planning conversation, not final claim eligibility.
• No duplicate credit or tax-free funding for the same expenses.

Official sources

Education credits: AOTC and LLC ↗Comparison chart; 2026 SSN footnote; no double benefit · Checked 2026-09-25 · Review by 2026-10-25

Education credits questions and answers ↗Qualified expenses; academic periods; AOTC conditions · Checked 2026-09-25 · Review by 2026-10-25

What we check

• Filing status
• Can another taxpayer claim you as a dependent?
• For one student, are costs for you, your spouse on a joint return, or a dependent you claim?
• Is that student enrolled at an eligible postsecondary institution?
• Are qualified tuition or required enrollment fees paid in 2026 left after tax-free assistance?
• Where is education-credit MAGI relative to your filing limits?
• Are required work-valid SSNs in place by the return due date, including extensions?
• Is the course postsecondary study or training to acquire or improve job skills?

What remains to review

• Passing identifies a planning conversation, not final claim eligibility.
• An unused nonrefundable credit does not create a refund.

Official sources

Education credits: AOTC and LLC ↗Comparison chart; 2026 SSN footnote; no double benefit · Checked 2026-09-25 · Review by 2026-10-25

Education credits questions and answers ↗Qualified expenses; academic periods; AOTC conditions · Checked 2026-09-25 · Review by 2026-10-25

What we check

• Filing status
• Number of dependents
• Is the care for your dependent child under 13 when care is provided, living with you over half the year?
• Is the provider someone other than your spouse, the child’s parent, your dependent, or your child under 19?
• Will eligible care be provided and paid for in 2026 without reimbursement or employer dependent-care benefits?
• Are the care costs necessary for you, and your spouse if filing jointly, to work or look for work?
• Do you, and your spouse if filing jointly, have earned income in 2026?

What remains to review

• Confirm the final return position and amounts before acting.
• Employer benefits, custody exceptions and adult care need separate review.

Official sources

IRS child and dependent care credit ↗Qualifying individual; care providers; work and earned income · Checked 2026-09-25 · Review by 2026-10-25

IRS dependent-care work requirements ↗Q16–18 · Checked 2026-09-25 · Review by 2026-10-25

What we check

• What health plan covers your proposed contribution months?
• Can another taxpayer claim you as a dependent?
• Do you have disqualifying other coverage, including a general-purpose FSA covering you?
• Are you enrolled in Medicare for any proposed contribution month?
• Is HSA contribution room left after employer and personal contributions for eligible months?

What remains to review

• Passing identifies a planning conversation, not final claim eligibility.
• Coverage changes and the last-month rule can create additional tax.

Official sources

Publication 969: Health savings accounts ↗Qualifying for HSA contributions; 2026 limits · Checked 2026-09-25 · Review by 2026-10-25

2026 HSA guidance ↗Notice 2026-05; bronze and catastrophic plans · Checked 2026-09-25 · Review by 2026-10-25

What we check

• Business tax classification
• Your ownership share
• Do you receive W-2 wages for work in this S corporation?
• Does this S corporation pay or reimburse health premiums and include them in W-2 Box 1?
• Were you eligible for any employer-subsidized plan through you, your spouse, dependent or child under 27 in the months at issue?

What remains to review

• Passing identifies a planning conversation, not final claim eligibility.
• Ownership attribution and deductible amounts need confirmation.
• Other subsidized coverage can disqualify months.

Official sources

S corporation compensation and health insurance ↗More-than-2% shareholder health premiums · Checked 2026-09-25 · Review by 2026-10-25

Form 7206 instructions ↗Who can take the deduction; subsidized coverage; earned-income limit · Checked 2026-09-25 · Review by 2026-10-25

What we check

• Business tax classification
• Approximate annual business profit after expenses
• Do you pay health premiums under a plan established for this business?
• Were you eligible for any employer-subsidized plan through you, your spouse, dependent or child under 27 in the months at issue?

What remains to review

• Passing identifies a planning conversation, not final claim eligibility.
• Premium-tax-credit coordination and the final limit are not calculated.
• No duplicate deduction for reimbursed premiums.

Official sources

Form 7206 instructions ↗Who can take the deduction; subsidized coverage; earned-income limit · Checked 2026-09-25 · Review by 2026-10-25

What we check

• Income sources
• Do you hold investments in a taxable brokerage account?
• Are you considering selling an appreciated investment?

What remains to review

• This is a planning screen, not a complete determination of a return position.
• Waiting exposes you to market risk; inherited assets and other exceptions need separate review.

Official sources

Topic 409: Capital gains and losses ↗Short-term or long-term · Checked 2026-09-24 · Review by 2026-10-24

What we check

• Do you hold investments in a taxable brokerage account?
• Do you have investment positions below their tax basis?
• Have you checked purchases by you and your spouse, including IRAs, for wash-sale conflicts?

What remains to review

• Passing identifies a planning conversation, not final claim eligibility.
• An investment decision comes first; a tax loss is not a guaranteed saving.

Official sources

Topic 409: Capital gains and losses ↗Short-term or long-term · Checked 2026-09-24 · Review by 2026-10-24

Publication 550: Investment income and expenses ↗Wash sales · Checked 2026-09-25 · Review by 2026-10-25

What we check

• Filing status
• Is this personally owned long-term rental real estate, without personal use or special rental exceptions?
• Do you expect a rental loss after checking basis and at-risk limits?
• Do you own at least 10% throughout the year and make significant rental management decisions?
• Where is your passive-loss modified AGI relative to the rental allowance thresholds?

What remains to review

• Confirm the final return position and amounts before acting.
• Personal use, entity interests, separate returns and professional-status cases need separate review.

Official sources

IRS passive losses ↗Material and active participation · Checked 2026-09-25 · Review by 2026-10-25

IRS rental allowance and at-risk rules ↗Special allowance; active participation; phaseout · Checked 2026-09-25 · Review by 2026-10-25

What we check

• What property are you considering selling?
• Will you acquire other US investment or business real estate through an exchange?
• Is the sale before closing, with no proceeds received?

What remains to review

• Passing identifies a planning conversation, not final claim eligibility.
• Cash, debt changes, related parties and strict exchange timing can affect recognition.

Official sources

Like-kind real estate exchanges ↗Qualifying property; like-kind property; reporting · Checked 2026-09-25 · Review by 2026-10-25

What we check

• What property are you considering selling?
• Have you, or your spouse on a joint return, owned the home for 24 months of the five years before sale?
• Have you, and both spouses for a joint exclusion, used it as a main home for 24 months of those five years?
• Have you, or your spouse on a joint return, used a home-sale exclusion in the prior two years?
• Does the home have rental/business depreciation, nonqualified use or prior like-kind exchange history?

What remains to review

• Passing identifies a planning conversation, not final claim eligibility.
• Some sales still require reporting; exceptions and partial exclusions are outside this screen.

Official sources

Topic 701: Sale of your home ↗Ownership, use and prior-sale tests · Checked 2026-09-25 · Review by 2026-10-25

What we check

• Income sources
• Do you personally have a workplace 401(k) with a pre-tax option?
• Has your plan administrator confirmed remaining elective-deferral room across all your plans?

What remains to review

• This is a planning screen, not a complete determination of a return position.
• Less take-home cash now; access restrictions and future tax matter.

Official sources

IRS retirement limits for 2026 ↗Highlights of changes for 2026 · Checked 2026-09-24 · Review by 2026-10-24

One-participant 401(k) plans ↗Contribution limits; testing; self-employed computation · Checked 2026-09-24 · Review by 2026-10-24

What we check

• Filing status
• Will you be at least 18 at the end of 2026?
• Can another taxpayer claim you as a dependent?
• Were you a full-time student during any part of five calendar months in 2026?
• Will you make an eligible personal IRA contribution or employee retirement contribution for 2026?
• After the Form 8880 distribution adjustment, will eligible contributions remain?
• Is 2026 AGI within the saver’s-credit limit for your filing status?

What remains to review

• Confirm the final return position and amounts before acting.
• This does not calculate the credit rate or claim an additional contribution limit.

Official sources

IRS retirement savings contributions credit ↗Who is eligible; amount of credit · Checked 2026-09-25 · Review by 2026-10-25

IRS retirement limits for 2026 ↗Highlights of changes for 2026 · Checked 2026-09-24 · Review by 2026-10-24

What we check

• Filing status
• Do you personally expect taxable compensation for IRA purposes?
• Have you confirmed remaining IRA contribution room after all traditional and Roth IRA contributions?
• Where is your 2026 Roth IRA MAGI relative to your filing limits?

What remains to review

• Passing identifies a planning conversation, not final claim eligibility.
• Phaseout cases remain unresolved; MFS and surviving-spouse cases require separate review.
• No current deduction; withdrawal conditions still apply.

Official sources

Traditional and Roth IRAs ↗Contribution and deduction comparison · Checked 2026-09-25 · Review by 2026-10-25

IRS retirement limits for 2026 ↗Highlights of changes for 2026 · Checked 2026-09-24 · Review by 2026-10-24

What we check

• Do you personally expect taxable compensation for IRA purposes?
• Have you confirmed remaining IRA contribution room after all traditional and Roth IRA contributions?
• Are you or, if married, your spouse covered by a workplace retirement plan?

What remains to review

• Passing identifies a planning conversation, not final claim eligibility.
• Workplace-covered households need a separate filing-status and MAGI analysis.
• Traditional and Roth contributions share a limit.

Official sources

Traditional and Roth IRAs ↗Contribution and deduction comparison · Checked 2026-09-25 · Review by 2026-10-25

IRS retirement limits for 2026 ↗Highlights of changes for 2026 · Checked 2026-09-24 · Review by 2026-10-24

What we check

• Do you hold a traditional IRA with an amount taxable on distribution?
• Have required minimum distributions been separately satisfied or confirmed not required?
• Can you fund possible conversion tax without withdrawing retirement money?

What remains to review

• Passing identifies a planning conversation, not final claim eligibility.
• A conversion may increase current tax and income-based costs.

Official sources

Publication 590-B: IRA distributions ↗QCDs; taxable distributions; required distributions · Checked 2026-09-25 · Review by 2026-10-25

What we check

• Across related employers, were there no more than 100 employees paid at least $5,000 in the preceding year?
• Does this business already sponsor a retirement plan?
• Has a plan administrator confirmed there are no related-business employee coverage issues?
• Can the business fund mandatory employer contributions for eligible employees?

What remains to review

• Passing identifies a planning conversation, not final claim eligibility.
• Required contributions and plan timing constrain the choice.

Official sources

SIMPLE IRA plans ↗Choosing and establishing a plan; employer contributions · Checked 2026-09-25 · Review by 2026-10-25