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Practical articles by the TLR team on the questions clients actually ask.

Real estate tax · Jun 27, 2026

Assets That Qualify for a Step-Up in Basis at Death

Understanding which assets qualify for a step-up in basis is crucial for effective estate planning. This tax advantage allows heirs to inherit assets at their current market val…

By Ozhan Yuksel, EA, MBA · 2 min
IRS & compliance · Jun 26, 2026

Understanding Schedules 1, 2, and 3 for Form 1040

Schedules 1, 2, and 3 supplement Form 1040 for taxpayers with income, adjustments, taxes, or credits beyond the main form's scope. These schedules streamline the 1040 while capt…

By Ozhan Yuksel, EA, MBA · 2 min
Real estate tax · Jun 25, 2026

Strategies to Offset Capital Gains Taxes

Capital gains taxes can significantly impact investment returns. Fortunately, several strategies exist to minimize this tax burden. This article explores key methods for offsett…

By Ozhan Yuksel, EA, MBA · 2 min
General tax · Jun 24, 2026

Health Savings Accounts (HSAs): A Comprehensive Guide

Explore the benefits and drawbacks of Health Savings Accounts (HSAs). Learn how HSAs can offer tax advantages and long-term savings for healthcare expenses, but also require car…

By Ozhan Yuksel, EA, MBA · 3 min
Real estate tax · Jun 23, 2026

Choosing a Qualified Intermediary: 7 Key Questions

Selecting a qualified intermediary (QI) is crucial for a successful 1031 exchange. This guide provides seven essential questions to ask before entrusting a QI with your funds, e…

By Ozhan Yuksel, EA, MBA · 3 min
Payroll · Jun 22, 2026

Are Retirement Pension Payouts Considered Taxable Income?

Understanding the tax implications of retirement pensions is crucial for financial planning. This guide clarifies whether your pension income is taxable and how it impacts your …

By Ozhan Yuksel, EA, MBA · 2 min
General tax · Jun 21, 2026

Roth IRA vs. Qualified Retirement Plans: Key Differences

Understand the distinctions between Roth IRAs and qualified retirement plans. While Roth IRAs offer tax advantages, they do not meet the IRS's 401(a) requirements for qualified …

By Ozhan Yuksel, EA, MBA · 2 min
Real estate tax · Jun 20, 2026

How Do You Report The Sale Of The Inherited Property On A Tax Return? - Tax and Law Research Inc

President Biden proposes the elimination of a step-up in basis in inheritance property. Anyone who’s dealt with inheritance property knows how crucial the step-up of basis…

By Ozhan Yuksel, EA, MBA · 3 min
Real estate tax · Jun 19, 2026

Converting a 1031 Exchange Property to a Personal Residence

Learn the IRS rules for converting a 1031 exchange property into a personal residence. Understand holding periods, intent, and how to avoid disqualifying your exchange.

By Ozhan Yuksel, EA, MBA · 2 min
IRS & compliance · Jun 18, 2026

How to Check Your Federal Income Tax Return Status Online

Track your federal income tax return status efficiently through the IRS's online tools, including the 'Where's My Refund?' tool and the IRS2Go mobile app. Learn how to access yo…

By Ozhan Yuksel, EA, MBA · 2 min
Business structures · Jun 17, 2026

Understanding the Uses and Importance of Your Tax ID Number

A Tax ID Number (TIN), including the Employer Identification Number (EIN), is crucial for businesses to fulfill tax obligations, open bank accounts, and protect against fraud. T…

By Ozhan Yuksel, EA, MBA · 2 min
General tax · Jun 16, 2026

Understanding Tax-Deferred Savings Plans: A Comprehensive Guide

Explore tax-deferred savings plans, including IRAs and 401(k)s, and how they allow your investments to grow tax-free until retirement. Learn about the advantages, different type…

By Ozhan Yuksel, EA, MBA · 2 min

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