Tax Strategies

We are a leading site and CPA firm focused on tax strategies for traders and investment managers. We spend considerable time and effort researching our tax strategies and creating unique and valuable content available on our blogs, Webinars, trader tax guides, magazine articles, videos, speaking engagements, media interviews, radio shows and more. You can count on GreenTraderTax to offer unique content and strategies that are battle-tested with the IRS and otherwise. We debunk troublesome strategies offered by our competition too.

Here are some quick links by tax strategy topic:

Trader tax status (business treatment)

• How to qualify for trader tax status and unlock a bevy of business tax breaks.
  
  • Trader Tax Center basics.
  • Green's 2011 Trader Tax Guide: Chapter 1.
  • Kick Off to 2011 Tax Season Webinar, a four-part series.
    Part I - Trader Tax Benefits, Business vs. Investment Expenses & Tax Treatment.
    Part II - Qualifying for Trader Tax Status, Section 475 MTM and NOLs
  • Trader Tax Benefits, Qualifying, Business Expenses & Tax Treatment
    Tue, Mar 29, 2011. Click here for our free recording.

Tax treatment elections.

• Section 475 MTM – ordinary “tax loss insurance” for business traders only.
  • Trader Tax Center basics.
  • Green's 2011 Trader Tax Guide: Chapter 2.
  • Kick Off to 2011 Tax Season Webinar, a four-part series.
    Part II - Qualifying for Trader Tax Status, Section 475 MTM and NOLs
  • Trader Tax Benefits, Qualifying, Business Expenses & Tax Treatment
    Tue, Mar 29, 2011. Click here for our free recording.
    
• Section 988 forex rules. Ordinary losses or lower 60/40 tax rates on gains? Click here.
  
• ETF tax treatment. Special rules and nuances. Click here.
  
• Precious metals. Special rules and nuances. Click here and also see the ETF article above.
  
• Section 195 start-up costs. Special rules and nuances for trading businesses.
  • Green's 2011 Trader Tax Guide: Chapter 5
  • Various Webinars.
    
• Section 274(h)(7). Disallowance of certain entertainment, etc., expenses. This includes travel seminars for investors. How best to deal with these rules. Click here.

Entities and retirement plans for traders.

• The best entities for traders. Click here.
  
• The best retirement plans for traders.
  • Trader Tax Center basics.
  • Green's 2011 Trader Tax Guide: Chapter 1.
  • Kick Off to 2011 Tax Season Webinar, a four-part series.
    • Part IV - Entities, Retirement Plans & More
  • Blog Jul 15 09 - Retirement-plan strategies - Important Update
  • Blog May 29 09 - GreenTrader self-directed retirement-plan strategies and services
• Retirement services page has several strategy articles from Green. Click here.
  
• How to avoid taxes on your retirement fund’s trading assets. See above blogs.
  
• Self-employment tax. When you're exempt, and when you want to pay a little SE tax to drive retirement plan and health insurance deductions.
  • See any of our Trader Tax Webianrs, towards the end of the presentation, just after retirement plans.
  • Also covered in Green's 2011 Trader Tax Guide.
    
• How to avoid trouble with dual-entity schemes, including C-corps. See our Entities Quick Link page.

Tax planning, tax changes, and tax threats.

• Year-end tax planning. Special strategies for traders. Click here.
• Tax changes. Recent ones and what’s under discussion. Click here.
• How to position yourself to do well under potential tax reform. Click here.
• Are lower 60/40 futures tax rates in jeopardy? Click here.
• Watch out for potential financial-transaction taxes. Click here.
  

IRS and state tax exams and controversy.

• Arguments to use with IRS agents questioning trader tax status. Click here.
• Arguments to use with state examiners, asking about hobby loss rules. Click here.
• How to get tax exams reconsidered (ended) quickly. See Green's 2011 Trader Tax Guide.
• Strategies in appeals and tax court. Click here.
• How to stay out of trouble on foreign bank accounts and offshore income. Click here and see our Webinar on FBAR too.
• Whether or not you should consider the IRS OVDI program. Click here and see our Webinar on FBAR too.

Investment management businesses.

• Carried-interest tax breaks: What they are and how to utilize them. Click here and here.
• Carried-interest tax breaks for hedge fund managers. Are they going to be repealed in tax reform coming soon? Click here.
• S-corp. tax elections: How management companies can reduce self-employment tax in this structure. Click here.

Proprietary trading.

• How to avoid SE tax by being a K-1 member, rather than being an independent contractor. Click here.
• How to deduct deposits. Click here.

Regulations.

• How to operate an investment management business before you register on the state or federal level. See several recent Webinars.
• Dealing with the new CFTC retail off-exchange forex trading rules and staying out of trouble offshore. Click here for our main forex tax and regulation page and scroll down to Regulation.
• Dodd-Frank Fin Reg and dealing with ongoing rule making efforts. See several recent Webinars.

Next steps.

We recommend a 30-minute phone consultation with Robert A. Green, CPA.