Blog

Author: Sean Hauenstein

Home Interest Deduction Changes

January 22, 2018 by Sean Hauenstein
Copeland Buhl
The Tax Cuts and Jobs Act has changed the rules for home interest.  Under the old law, taxpayers could deduct interest on home acquisition debt with principal balances up to $1 million.  Acquisition debt is indebtedness used to acquire, construct, or substantially improve a qualified residence.  Interest paid on the...
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Entity Selection Under the New Tax Law

January 22, 2018 by Sean Hauenstein
Copeland Buhl
The new tax law made several changes to business taxes that an analysis of entity selection may be appropriate. The new tax rate for a C corporation is a flat 21%.  For a pass-through entity (S corporations and partnerships) and sole proprietorships, the income is taxed on the owner’s personal...
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