Framework Advisory

Resources

Practical guidance on the tax questions we're actually asked most — not generic filler.

July 7, 2026

How to Tell If Your Quarterly Estimated Taxes Are Wrong

Most estimated payments are set once and never revisited. Here's how to tell if yours no longer match your actual income.

July 7, 2026

S-Corp Election: When It Actually Makes Sense (and When It Doesn't)

An S-corp election can cut your self-employment tax — or cost you more in payroll and compliance than it saves. Here's how to tell which side you're on.

July 7, 2026

Repairs vs. Capital Improvements: Why Property Owners Get This Wrong

Whether a roof replacement is a same-year deduction or a 27.5-year depreciation schedule depends on a distinction most property owners never learn.

July 7, 2026

Section 179 for Contractors: What Actually Qualifies

Section 179 can let a contractor deduct the full cost of a truck or a season of equipment in the year it's purchased — but not everything qualifies, and the limits change every year.

July 7, 2026

The Short-Term Rental "Loophole," Explained Correctly

It's not really a loophole — it's a set of specific, documentable IRS rules around stay length and material participation that most hosts never actually check against.

July 7, 2026

Why Your Inventory System and Your Books Might Not Agree

NetSuite, Cin7, Fishbowl, and QuickBooks can all calculate cost of goods sold differently than your general ledger — and almost nobody checks until margins look wrong.

July 7, 2026

IRS Notice Got You Worried? Here's How to Tell If It's Actually a Problem

Most IRS notices are routine and don't mean what people assume. Here's how to read one before panicking — or ignoring it.

July 7, 2026

Job Costing for Contractors: Why "Busy" Doesn't Mean "Profitable"

A full schedule and healthy revenue can still hide jobs that are quietly losing money. Job costing is the only way to actually tell the difference.

July 7, 2026

Electrician Licensing and Continuing Education: What's Actually Deductible

Licensing renewals, certifications, and continuing education are ordinary business expenses for an electrician — but they're the deductions most likely to go untracked.

July 7, 2026

Why Flat Quarterly Payments Fail Seasonal Businesses

A landscaping or seasonal service business that pays the same amount every quarter is almost guaranteed to have it wrong — in one direction or the other.

July 7, 2026

The Vehicle Deduction Mistake Plumbing Contractors Make

Standard mileage or actual expenses, personal use mixed with business use, multiple trucks — vehicle deductions look simple and rarely are, once a plumbing business has more than one truck on the road.

July 7, 2026

Quarterly Taxes for Commission-Based Real Estate Agents

A flat quarterly estimate doesn't work when three closings land in one quarter and none in the next. Here's how commission timing should actually drive the payment.

July 7, 2026

SEP-IRA vs. Solo 401(k): Which Retirement Plan Actually Saves You More

Both let a self-employed business owner shelter a meaningful chunk of income from tax — but they hit their limits differently, and the better choice depends on your numbers, not a rule of thumb.

July 7, 2026

Why Monthly Bookkeeping Beats an Annual Cleanup

Books updated once a year at tax time can produce a filed return — but they can't support a single decision made during the year they actually happened.

July 7, 2026

Dealer vs. Investor: The Classification That Decides Your Tax Rate

Whether a property sale is taxed as ordinary dealer income or capital gain isn't decided at closing — it's decided by facts set up years earlier.

July 7, 2026

The QBI Phase-Out for Physicians, Explained

The 20% qualified business income deduction that other business owners rely on disappears completely at exactly the income levels most practicing physicians earn. Here's why, and what still works above it.

July 7, 2026

Per Diem Deductions for Truckers: The Rate Most Owner-Operators Get Wrong

A flat per diem rate claimed out of habit, instead of calculated against actual days on the road, is one of the most common — and most fixable — gaps in trucking tax returns.

June 11, 2026

Choosing a Payroll and Bookkeeping System That Scales With an S-Corp

An S-corp election adds a real payroll requirement on day one — the system you pick to handle it either supports the election cleanly or quietly undermines the reasonable-salary position you're relying on.

May 14, 2026

Depreciation Recapture: The Tax Bill That Surprises Sellers

Every dollar of depreciation you've deducted over the years comes back at sale — taxed at a different, often less favorable rate than the capital gain itself.

April 9, 2026

The Home Office Deduction for Trades and Service Businesses

A contractor who runs the business — scheduling, invoicing, ordering materials — from a spare room at home may qualify for a real deduction most assume is only for people who work at a desk all day.

March 12, 2026

Multi-State Tax Exposure for Owner-Operators Who Cross State Lines

Running loads across state lines can create tax filing obligations in states you never registered a business in — and most owner-operators find out the hard way.

February 12, 2026

Cash Balance Plans: The Retirement Lever Most Medical Practices Skip

For a physician past the QBI phase-out, a cash balance plan can shelter far more income than a 401(k) alone — but the funding commitment and administration are real, not optional.

January 8, 2026

How Estimated Tax Penalties Are Actually Calculated

The underpayment penalty isn't a flat fee — it's calculated quarter by quarter, which means catching up in Q4 doesn't erase a shortfall that existed in Q1.

December 11, 2025

Year-End Tax Moves Worth Making Before December 31

Most of the decisions that actually change your tax bill have a hard deadline of December 31 — after that, the numbers are locked in no matter what you find out in April.

November 13, 2025

1031 Exchanges: The Rules That Actually Matter

A 1031 exchange can defer capital gains tax on an investment property sale indefinitely — but the identification and closing deadlines are unforgiving, and missing them by a day forfeits the whole thing.

October 9, 2025

Bonus Depreciation's Phase-Down, Explained

Bonus depreciation isn't a fixed 100% deduction anymore — the percentage has been changing year over year, and timing a purchase around it matters more than it used to.

September 11, 2025

Cash vs. Accrual Accounting: Which Method Actually Fits a Growing Business

The accounting method you started with isn't necessarily the one that still fits — and switching has real tax consequences that need to be planned, not discovered.

August 14, 2025

Cost Segregation Studies: When They're Worth It for Property Owners

A cost segregation study can accelerate years of depreciation into the first year you own a property — but the fee only pays for itself past a certain property value.

July 10, 2025

1099 vs. W-2: Worker Classification Mistakes That Cost Contractors

Calling someone a 1099 contractor doesn't make them one. The IRS and state agencies look at control and independence, not the label on the paperwork.

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