Browse the full catalog of tax strategies analyzed by the Unlevered engine. Each strategy cites its IRC section, explains who qualifies, and gives a typical savings range based on 2025 tax year data.
IRC Section 408A(d)(3)
Convert traditional IRA to Roth during low-income years to fill up lower brackets. Long-term tax-free growth.
Has traditional IRA or 401(k) balance with projected years of lower taxable income (retirement gap, sabbatical, business loss year).
IRC Section 402A
Make after-tax contributions beyond the elective deferral limit, then convert to a Roth in-plan. Adds up to $46,000 of Roth space on top of the standard limit.
W-2 employee whose employer plan allows after-tax contributions and in-plan Roth conversions. Best for high earners already maxing the regular 401(k).
IRC Section 402(g)
Contribute up to the annual limit to a traditional 401(k) to reduce current-year taxable income. Employer match is free money on top.
W-2 employee with access to an employer 401(k) plan who is not already maxing contributions.
IRC Section 223
Triple tax advantage: deductible going in, tax-free growth, tax-free withdrawals for medical. Use as a stealth retirement account.
Enrolled in a qualifying high-deductible health plan (HDHP).
IRC Section 408A
High earners phased out of direct Roth IRA contributions can contribute non-deductible to a traditional IRA, then convert to Roth.
Income above the direct Roth phase-out and no pre-tax IRA balance to trigger pro-rata.
IRC Section 199A
20% deduction on qualified business income for pass-through entities. Income level and business type affect phase-outs.
Owner of a pass-through entity (sole prop, S-corp, partnership, LLC) with qualifying business income.
IRC Section 1362
Elect S-corp tax treatment on an LLC to split income into salary and distributions, saving self-employment tax on the distribution portion.
Self-employed with net income above approximately $60k where SE tax savings exceed additional compliance cost.
IRC Section 280A(g)
Rent your primary residence to your business for up to 14 days/year. Rental income is tax-free to you, deductible to the business.
Business owner who can legitimately use home for business events (board meetings, retreats, training).
Treas. Reg. 1.62-2
Business reimburses owner for business expenses tax-free instead of owner deducting on Schedule A. Bypasses SALT cap and standard deduction.
S-corp or C-corp owner who personally pays business expenses.
IRC Section 280A
Deduct a portion of home expenses (utilities, insurance, depreciation) for the space exclusively used for business.
Self-employed or business owner with a dedicated home office used regularly and exclusively for business.
IRC Section 1031
Defer capital gains on sale of investment property by reinvesting proceeds in a like-kind replacement within 180 days.
Investor selling appreciated rental or investment real estate and reinvesting in another property.
IRC Section 469(c)(7)
If you or spouse qualify as Real Estate Professional (750+ hours, more than any other work), all rental losses become deductible against active income.
Taxpayer or spouse with 750+ hours in real estate activities and more real estate hours than any other trade or business.
Reg. Section 1.469-1T(e)(3)
STR with average stay under 7 days and material participation can offset active income without needing Real Estate Professional status.
STR owner who materially participates (100+ hours, more than anyone else, or 500+ hours).
IRC Section 168
Accelerate depreciation on rental property by reclassifying components (flooring, fixtures, land improvements) to shorter recovery periods.
Owner of a rental property (LTR or STR) with purchase basis above $150k. Study cost $5k-$15k.
IRC Section 170
Contribute multiple years of charitable giving to a DAF in one year to exceed the standard deduction, then grant over time.
Charitable giver below the itemization threshold whose other itemized deductions make bunching worthwhile.
IRC Section 170(e)
Give appreciated securities held more than one year to charity. Full FMV deduction, zero capital gains recognized.
Charitable giver who holds appreciated securities in a taxable brokerage account.
IRC Section 1211
Sell losing positions to offset gains, then buy similar (not identical) replacements. Up to $3k/year of net losses offset ordinary income.
Taxable brokerage account holder with unrealized losses and any capital gains or ordinary income.
IRC Section 24
Maximize the $2,000 per child Child Tax Credit. Phases out above $200k (single) / $400k (MFJ).
Parent of qualifying children under 17 with MAGI below the phase-out threshold.
IRC Section 129
Pretax account up to $5k/year for eligible daycare expenses. Saves federal, state, FICA.
Working parent with qualifying childcare expenses. Employer must offer an FSA.
State-specific
State-level workaround to the $10k SALT cap. Partnership or S-corp pays state tax at the entity level, creating a federal deduction.
Pass-through entity owner in a state with an enacted PTE tax election (30+ states now offer this).
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