Articles

Airbnb arbitrage

Airbnb Rental Arbitrage: How Taxes Work

Arbitrage income is taxed like a business you run, not a property you own. That cuts both ways: no building depreciation, ever, but the rent check you send the landlord every month is deductible.

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De Minimis Safe Harbor

De Minimis Safe Harbor: $2,500 Rule for Airbnb Hosts

Every furnishing under $2,500 can hit your tax return as a plain expense the year you buy it. No depreciation schedule, no five-year wait. You just have to tell the IRS you are using the rule.

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Abstract rows of a rental schedule with one line highlighted in gold

Tax Deductions for Real Estate Investors: The 2026 List

Depreciation and mortgage interest are just under 70% of everything a typical rental deducts. The 2026 list, ordered by how much money each line actually moves — with the arithmetic, the safe harbors, and the rule that decides whether any of it counts this year.

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2222

How to Calculate Depreciation: The Recovery Period, the Method, and the Convention

Three choices decide the number: the recovery period, the method and the convention. Get the land allocation and the in-service date right and the rest follows — including the catch-up on property you have owned for years.

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Equity compensation

The ESPP Contribution Limit: $25,000, and Why You Can Only Spend $21,250

The limit is $25,000 of stock, valued at grant. With a 15% discount that caps what you can actually spend at $21,250 — a distinction most plan documents never spell out.

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How RSUs are Taxed.

How RSUs Are Taxed: Vesting, Withholding, and the Gap the 22% Rate Leaves

Your employer withholds 22% on a vest. If you are in the 35% bracket, that gap is yours to fund in April. On a $180,000 vest it is a $23,400 shortfall.

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updated contribution limits

2026 Contribution Limits: The Numbers and the New Roth Catch-Up Rule

401(k) deferrals rise to $24,500 and the IRA limit to $7,500. The change that catches people is the Roth catch-up rule, which now bites above $150,000 of prior-year wages.

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qualified small business stock

QSBS After the 2025 Rewrite: A Guide for Founders

The 2025 rewrite added tiered exclusions at three and four years and lifted the cap. What it did not change is how easily the qualification is lost.

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Salt tax deductions accounting notes

The SALT Deduction Cap: What It Is Now and Who Loses It

The cap is $40,400 for 2026 and phases down above $500,000 of income. It also never applied to property taxes on a rental — a distinction that costs people money every year.

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joven arquitecto en su cuarto de trabajo

Real Estate Professional Status: Which 750 Hours Count

Real estate professional status turns passive rental losses into deductions against wages. The two tests, the grouping election everyone forgets, and why it is not the short-term rental loophole.

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