In our July article, we told you to report your 2026 ERC refund as income, pay the tax, and file a protective refund claim. Now meet Twitchco, a court case holding that the IRS cannot use the tax benefit rule to tax a deduction that was wrong in a year the statute of limitations has closed. Twitchco gives your protective claim real teeth—if your facts match.

The moment you sell your valuable asset, the IRS comes to dinner. And they bring a very large appetite. But there’s a little-known trust strategy that can legally postpone that tax hit for years—even decades. Most sellers never hear about it until after the closing, which is exactly when it’s too late.

Calculating your Section 199A deduction with one business is complicated. With multiple businesses—including businesses with losses—it gets trickier still. This article explains the rules for multiple businesses, shows how aggregation can rescue or enlarge your deduction, and cautions you to enter each business separately in the 2026 Section 199A calculator when you don’t elect aggregation.

With one business use of the home office and no personal use, you qualify for the home-office deduction. Add a second business, a W-2 job, or a spouse and every use of that office must qualify on its own—or you lose the deduction. Now that tax law permanently denies employees the home-office deduction, the stakes are higher than ever.

Here’s a follow-up to our 2026 S corporation health insurance update: your dental insurance, your vision insurance, and your Medicare premiums all qualify for the exact same treatment as your major medical coverage—the same three-step W-2 method, the same Schedule 1 deduction, and the same two hurdles. See the proof, straight from the tax code and the IRS.

Your first fix-and-flip just sold at a loss, and your accountant says you can deduct only $3,000 a year—but that is not necessarily true. If you qualify as a real estate dealer, you deduct the entire loss this year against ordinary income—and trim your self-employment tax in the bargain.

Removed.

Even if you beat the IRS, getting it to pay your attorney fees is anything but automatic. Learn the seven legal hurdles you must clear, the costly traps that can derail your claim, and the strategies that can dramatically improve your odds of recovering your fees and costs.

Buy $500,000 of goods on December 20 and deduct them this year? A reader challenged our advice, pointing to IRS Publication 334’s warning that small-business tax accounting must still “clearly reflect income.” This follow-up explains why the deduction survives that language—and the one bookkeeping detail that makes or breaks it.