Navigate Your Taxes with Confidence

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U.S. Tax Planning 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.

Equity Compensation Analyzer

Model the tax impact of Nonstatutory Stock Options (NSO), Incentive Stock Options (ISO), and Restricted Stock Units (RSU).

Nonstatutory (NSO)

Ordinary Income (at Exercise)

$15,000

Capital Gain (at Sale)

$15,000

Incentive (ISO)

Ordinary Income (at Exercise)

$0

AMT preference may apply.

Long-Term Capital Gain (at Sale)

$30,000

Restricted Stock (RSU)

Ordinary Income (at Vest)

$25,000

Capital Gain (at Sale)

$15,000

Deduction Strategy Lab

See the power of "bunching" to maximize your itemized deductions.

Savings Account Analyzer

Compare FSA and HSA tax advantages.

FSA

Pre-tax funding for medical/dependent care.

"Use-it-or-lose-it" rule.

$3,050

Max 2023 Health FSA Cont.

HSA

Triple-tax advantaged: pre-tax funding, tax-free growth & withdrawals.

Funds roll over & can be invested.

$7,750

Max 2023 Family Cont.

Key Takeaway: HSAs offer superior wealth-building potential and act like a "super IRA" for medical costs.

Loss Limitation 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. Crucially, 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 the most complex hurdle.

4

Excess Business Loss (EBL)

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

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.

Global Tax & Loan Simulator

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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