Loan personal cash directly to S-corp (not via bank) — creates debt basis, unlocks previously-suspended loss deductions.
S-corp shareholders can only deduct losses to the extent of stock basis + DIRECT LOAN basis to the corp (Selfe / Broad Nemo cases). Bank loans guaranteed by the shareholder do NOT create basis. Fix: shareholder borrows personally from bank, then LOANS the cash to the S-corp with a signed promissory note. This creates debt basis, unlocking suspended losses (often $50K–$500K carried forward). Watch out for: (1) restoration rules if corp repays before loss claim, (2) interest income to shareholder must be reported, (3) related-party interest rate at AFR.
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Front-load depreciation on real estate to slash current-year taxes.
Turn W-2 income into tax-free passive rental losses.
Defer capital gains indefinitely by rolling into bigger real estate.
Defer + eliminate capital gains via OZ funds.
Rent your home to your business up to 14 days/year — tax-free.
Deduct 20% of pass-through business income.
Slash self-employment tax on profits above ~$50K.
Expense equipment, vehicles, and property in year one.