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Appendix: Approved Tax Strategies — KamCode™ Glossary
Complete list of all approved tax strategies available in the KamCode™ Tax Plan Builder, with IRS code references and key forms.
In This Chapter
1040 Strategies (Individual Taxpayers)
These are the approved tax strategies available in the KamCode™ Advanced Tax Plan Builder. Each strategy listed below is one that the AI engine can identify, recommend, and include in a client's tax plan. They are organized by filing category (1040, Schedule E, Schedule C, 1120-S, K-1) and include the relevant IRS code sections, key publications, and forms for your reference.
Use this glossary as a quick-reference guide during client consultations or when reviewing AI-generated strategy recommendations in the Tax Plan Builder.
| Strategy Name | Relevant IRS Code(s) | Key IRS Publications/Forms |
|---|---|---|
| Retirement Growth Opportunity | IRC § 219, 401(k), 408, 408A, 415 | Publication 590-A, 560 |
| Quarterly vs. One-Time Strategy ROI | IRC § 6654 | Form 1040-ES |
| Large Charitable Deduction | IRC § 170 | Publication 526 |
| Paid Childcare Expenses | IRC § 21, 45F | Publication 503 |
| Health Savings Account | IRC § 223 | Publication 969, Form 8889 |
Schedule E Strategies (Rental Real Estate)
| Strategy Name | Relevant IRS Code(s) | Key IRS Publications/Forms |
|---|---|---|
| Real Estate Professional (REP) | IRC § 469(c)(7), 469(h) | Publication 925 |
| Short-Term Rental (STR) Loophole | IRC § 469(c)(2), 469(j) | Publication 925 |
| Cost Segregation | IRC § 168, 1245 | Cost Segregation Audit Techniques Guide |
| 1031 Exchange | IRC § 1031 | Form 8824 |
| Grouping Election | IRC § 469(c)(7)(A), Reg. § 1.469-9 | Publication 925 |
| Depreciation Recapture Risk | IRC § 1245, 1250 | Publication 544 |
Schedule C Strategies (Self-Employed)
| Strategy Name | Relevant IRS Code(s) | Key IRS Publications/Forms |
|---|---|---|
| S Corp Election | IRC § 1361, 1362(a) | Form 2553 |
| Hire Your Children | IRC § 3121(b)(3)(A) | Publication 15 |
| Home Office | IRC § 280A, 280A(c) | Publication 587, Form 8829 |
| Vehicle Deduction | IRC § 162, 274 | Publication 463 |
| Solo 401k | IRC § 401(a), 401(k) | Publication 560 |
| NOL Carryforward | IRC § 172 | Publication 536 |
| QBI 199a | IRC § 199A | Form 8995, 8995-A |
1120-S Strategies (S Corporations)
| Strategy Name | Relevant IRS Code(s) | Key IRS Publications/Forms |
|---|---|---|
| Reasonable Compensation Adjustment | IRC § 162(a)(1), 3121(d) | — |
| Implement an Accountable Plan | IRC § 62(a)(2)(A), 62(c), Reg. § 1.62-2 | — |
| Augusta Rule (14-Day Home Rental) | IRC § 280A(g) | — |
| Hire Your Children | IRC § 3121(b)(3)(A) | — |
| Solo 401(k) Optimization | IRC § 401(k), 402(g) | Publication 560 |
| S-Corp Distribution Rebalancing | IRC § 1368, 162(a)(1) | — |
| Bonus Depreciation Optimization | IRC § 168(k) | Form 4562 |
| Section 179 Deduction Optimization | IRC § 179 | Form 4562, Publication 946 |
| Cost Segregation Opportunity | IRC § 168 | Cost Segregation Audit Techniques Guide |
| QBI Deduction Optimization | IRC § 199A | Form 8995, 8995-A |
| R&D Tax Credit (Form 6765) | IRC § 41 | Form 6765 |
K-1 Strategies (Partnerships, S Corps, Trusts)
| Strategy Name | Relevant IRS Code(s) | Key IRS Publications/Forms |
|---|---|---|
| Basis / At-Risk Limitation Monitor | IRC § 465, 704(d), 1366(d) | Form 6198 |
| Suspended Loss Tracker | IRC § 469(b), 469(g) | Form 8582 |
| REP-Based PAL Unlock (Interest) | IRC § 469(c)(7), 469(i) | Publication 925 |
| Grouping Election Opportunity | IRC § 469(c)(7)(A), Reg. § 1.469-9 | Publication 925 |
| Capital Account Rebuild Plan | IRC § 704(b), 722, 742 | Schedule K-1 (Form 1065) |
| Schedule Integration Check | Various | Form 1040 |