Lesson · Facts First
The Tax Architect Approach
Tax planning is an operating rhythm - the people who pay least decide things in March, not April of the following year.
The facts
- 01The calendar that matters: entity election and S-corp salary setting early in the year, retirement and benefit elections before payrolls run, equipment and qualified-improvement purchases before year-end, and estimated payments quarterly.
- 02Safe harbors: paying 100%/110% of last year’s tax (or 90% of the current year) avoids underpayment penalties - IRC 6654.
- 03Every deduction you read about on this site needs contemporaneous documentation - the plan is paper, not memory.
- 04A CPA who only shows up in tax season is a preparer, not an architect - the strategy conversation happens between January and December.
Sources
- IRC Section 6654 (estimated tax penalties)
- IRS: Estimated taxes safe harbor rules
Educational content only — not tax, legal, investment, or VA-benefits advice. Figures verified against the cited sources for 2026; confirm your own situation with a qualified professional before acting.
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