Gifting & Charitable Giving Strategist

🎧 Listen on Spotify U.S. Individual Tax Strategy Toolkit
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U.S. Tax Strategy Toolkit

Navigate Your Taxes with Confidence

This interactive toolkit, based on key U.S. tax compliance principles, helps you model different financial scenarios and uncover potential tax-saving strategies.

Gifting & Charitable Giving Strategist

Plan your gifts to individuals and charities to maximize tax benefits.

🎁 Annual Gift Tax Exclusion Planner

Calculate the maximum you can give tax-free using the annual exclusion ($17,000 for 2023).

Max. Tax-Free Gift Amount

$51,000

Note: This does not include the unlimited exclusion for direct payments of tuition or medical expenses.

❤️ Charitable Donation Optimizer

Find the most tax-efficient way to donate property.

Investment & Business Loss Navigator

A business loss isn't automatically deductible. It must clear four sequential hurdles. Here's how to navigate them.

The Four Hurdles Journey

1

Tax Basis

Losses can't exceed your investment in the entity. Partnership basis includes entity debt; S-Corp basis does not.

2

At-Risk

Deductions are limited to the amount you're personally at risk of losing. An exception exists for "qualified nonrecourse financing" in real estate.

3

Passive Activity Loss (PAL)

Passive losses can only offset passive income, unless you qualify for an exception. This is often the most complex hurdle.

4

Excess Business Loss (EBL)

A final cap limits total net business losses per year (e.g., $289k Single / $578k Joint for 2023).

PAL Exception 1: $25,000 Allowance

For "active" landlords with moderate income. Your deduction phases out between $100k-$150k MAGI.

Max Deduction: $17,500

PAL Exception 2: Real Estate Professional (REP)

The key for high-earners to deduct unlimited rental losses. Do you qualify?

Check boxes to see status.

Comp & Savings Maximizer

Model equity awards and optimize your deductions.

📈 Equity Compensation Comparator

NSO

Ord. Income

$15,000

Cap. Gain

$15,000

ISO

Ord. Income

$0

Cap. Gain

$30,000

RSU

Ord. Income

$25,000

Cap. Gain

$15,000

🏥 FSA vs. HSA Showdown

FSA

Employer-owned. "Use-it-or-lose-it". No investment.

HSA

Individually-owned. Rolls over forever. Can be invested.

Deduction Bunching Calculator

See the power of "bunching" charitable gifts to beat the standard deduction.

Global & Other Simulators

Model foreign income and imputed loan interest scenarios.

🌍 Foreign Earned Income Exclusion (FEIE)

Maximum 2023 Exclusion

$120,000

💸 Imputed Interest on Below-Market Loans

Foregone Interest (to report)

$1,000

Tax Payment Forecaster

Check if you meet "safe harbor" rules to avoid an underpayment penalty.

© 2025 Interactive Tax Guide. All Rights Reserved.

This toolkit is for informational purposes only, based on the provided source documents. It does not constitute professional tax advice. Consult with a qualified professional for advice tailored to your specific situation.

COCOMOCPA

Financial Controller / CPA

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