Free tax guides for high earners and landowners
These free guides work through tax questions for high-income earners and for farm and ranch owners, in plain English. Each one cites its IRS sources and is written to help you work through the questions with your CPA.
DeepYield is a second set of eyes, not a replacement for your CPA. We go looking for what's missing.
Guides
High earners
Tax Planning for High-Income Earners
Year-end questions for high-income taxpayers to raise with a CPA: estimated tax, investment income taxes, capital gains, giving and retirement. IRS sources.
High earners
Can a Ranch Loss Offset Your W-2 Income? The IRS Limits That Apply, in Order
Whether a ranch loss can offset wages depends on IRS limits applied in order: for-profit, basis, at-risk, passive activity and excess business loss rules.
High earners
RSUs, Stock Options and ESPP Shares: How They're Taxed and What to Check on Your Return
How RSUs, NSOs, ISOs and ESPP shares are taxed, the AMT on ISOs, and the Form 1099-B basis check that keeps the same income from being taxed twice.
High earners
The SALT Cap After the 2025 Tax Law: What Changed for High Earners and Landowners
What the 2025 tax law changed about the state and local tax deduction cap, how it phases down for high incomes, and why farm property taxes sit outside it.
High earners
Charitable Giving Under the 2026 Rules: Bunching, Donor-Advised Funds and Gifts of Stock
The 2026 charitable deduction rules: the floor for itemizers, the top-bracket limit, the non-itemizer deduction, donor-advised funds and gifts of stock.
High earnersFarm & ranch
Hobby or Business? How the IRS Looks at a Ranch
Ranch business or hobby? How IRS rules look at profit motive: the factors, the 3-of-5-year presumption, horse activities and Form 5213. With IRS sources.
Everyone
Can You Get a Second Opinion on Your Tax Return Without Replacing Your CPA?
Yes, you can get a second opinion on your tax return without replacing your CPA. What a review covers, what happens next, and what to have ready.
Farm & ranch
Year-End Tax Planning for Farmers and Ranchers
Year-end questions for farm and ranch operators to raise with a CPA: cash-method timing, crop insurance, weather sales, income averaging and more. IRS sources.
Farm & ranch
Farmland Purchase Price Allocation
When you buy farmland or a ranch, the price has to be split between land and improvements. Here's how IRS guidance says to allocate it, and what to keep.
Farm & ranch
Depreciating Farm Land Improvements
Land isn't depreciable, but fences, wells, drainage tile and farm buildings may be. IRS recovery periods from Pub 225 Table 7-1, with sources and FAQs.
Everyone
The Free Two-Year Look-Back: What We Review and What Happens Next
A review of your last two years of tax returns, done for you, then a 30-minute call to walk through what we found. What we review, what you leave with, and how it fits with your CPA. No obligation.
High earnersFarm & ranch
Missed Depreciation: Amended Return or Form 3115?
Missed depreciation in past years? When the IRS lets you fix it on an amended return, when it's a Form 3115 method change, and what a 481(a) adjustment is.
Farm & ranch
Buying a Ranch or Farmland: Tax Questions to Raise Before Closing
Before you close on a ranch or farmland, raise these tax questions with your CPA: price allocation, closing costs, crops, livestock, exchanges and records.
Farm & ranch
Farm Income Averaging (Schedule J): Who Can Use It and How It Works
How farm income averaging on Schedule J works: who can use it, what counts as elected farm income, how the base years work, and amended returns. IRS sources.
Farm & ranch
How Estimated Tax Works for Farmers and Ranchers
How estimated tax works for farmers: the two-thirds gross income test, the single January 15 payment, the March 1 file-and-pay option and Form 2210-F.
Farm & ranch
Cost Segregation for Farms and Ranches: How a Study Works and What It Looks At
How a cost segregation study works for farms, ranches and rental or commercial property: how buildings, structures and land improvements are classified.
Farm & ranch
Livestock and Taxes: Inventory vs. Depreciable Breeding Stock
Bought or raised, held for sale or kept for the herd: how IRS rules treat livestock on Schedule F, Form 4797, inventory and depreciation. With IRS sources.
Farm & ranch
Inherited Farmland: Basis and Depreciation Questions, Answered
How basis works for inherited farm and ranch land: date-of-death value, alternate and special-use valuation, Form 8971, land vs. buildings, and depreciation.
Farm & ranch
Selling Farmland to a Farmer: The Section 1062 Election to Pay the Tax in Installments
The section 1062 election for a farmland sale to a farmer: four annual tax installments, which land and buyers qualify, the covenant, and what to check.
Everyone
What to Bring to a Tax Return Review: A Checklist
A tax return review checklist: returns, depreciation reports, purchase records, information returns, IRS notices, and how to share documents with care.
Where DeepYield fits
A free two-year look-back is a review of your last two years of tax returns, done for you, then a 30-minute call to walk through what we found. We look for every legitimate deduction and credit you qualify for, not just the obvious ones. What we find can go to your CPA too.
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Results depend on your specific facts. No outcome is guaranteed. This is general information, not tax advice; advice is provided only under a signed engagement.
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