.webp){kind=logo}
Tax Cafe — Autarky Tax and Accounting
Autarky Tax & Accounting
Tax Cafe
Practical guides, tax planning strategies, and accounting insights from our CPAs and Enrolled Agents
NIL & Student-Athlete Tax
Individual Tax · Jun 24, 2026
NIL Earners & Student-Athletes: Your Complete Tax Guide
International Tax · Jul 23, 2026
International Student-Athletes, NIL Income, U.S. Tax Residency, and FIRPTA
International Tax · Jul 24, 2026
O-1A and P-1A Athletes: The Only NIL Solutions for International Collegiate Athletes
Individual Tax · Jul 25, 2026
The Jock Tax and NIL: How State Income Taxes Follow Student-Athletes Across State Lines
NIL & Student-Athlete Tax · Jul 27, 2026
The Arizona Sports Agency Landscape: Who Protects Your Wealth?
NIL & Student-Athlete Tax · Jul 27, 2026
NIL Isn't Free: What Every Student-Athlete Should Know Before Signing
110 posts
Tax Implications of Inherited Investment Accounts
Inheriting a brokerage account, IRA, or 401(k) triggers very different tax rules depending on account type. Here is what every beneficiary needs to know before making any moves.
McManus v. Commissioner: When Real Estate Gains Are Ordinary Income, Not Capital Gain
McManus v. Commissioner, 65 T.C. 197 (1975), aff'd 583 F.2d 443 (9th Cir. 1978), draws the critical line between a real estate investor and a real estate dealer — and the difference determines whether your gains are taxed at capital gain rates or as ordinary income.
Landmark Cases Every Non-Grantor Irrevocable Trust Practitioner Must Know
No single case defines the non-grantor irrevocable trust. The law has developed through decades of Supreme Court, Tax Court, and appellate decisions on taxation, control, and estate inclusion.
Tax Planning Strategies for Real Estate Investors: A Comprehensive Guide
Real estate offers some of the most powerful tax advantages available under the Internal Revenue Code — but only to investors who plan proactively. Here is what every real estate investor needs to know.
When Gain Is Realized But Not Recognized: A Guide to Nonrecognition Provisions
Realized gain and recognized gain are not the same thing. The Internal Revenue Code contains numerous provisions that defer or permanently exclude gain from taxation — understanding them is essential to sound tax planning.
Depreciation Recapture Explained: What Every Taxpayer Should Know Before Selling Property
Many investors focus on the annual tax deductions depreciation provides — but are surprised when a portion of those savings must be paid back at sale. Here is what you need to know.
CPA Doesn't Always Mean Better: How to Choose the Right Tax Professional
A CPA credential is prestigious — but it doesn't guarantee the right fit for your tax situation. Here's what actually matters when choosing a tax professional.
Self-Managing Your Rental vs. Hiring a Property Manager: The Liability Risks Most Landlords Overlook
Self-managing a rental property can save money on management fees — but it also exposes you to legal, tax, and financial liabilities that a professional property manager is trained to handle. Here is what you need to know before deciding.
Why I'm Skeptical of Indexed Universal Life (IUL) Policies
IUL policies are aggressively marketed as tax-free retirement vehicles with market upside and no downside. Here is why I believe they are often oversold — and the limited circumstances where they can make sense.