Two-Family Tax Extension Discussion & 2025 Tax Planning

February 17, 2026 at 02:35 PM|18 min|JD Busfield, Mike Stauffer
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This call between Mike (Speaker A, client) and his accountants (Speaker B and Ching) focused on finalizing information for Two-Family's tax extension filing. The main discussion centered around confirming gross proceeds from sales, net additions (particularly trailer purchases totaling approximately $626k), and adjusting the fleet management expense from $3.6 million down to $1.2 million to maintain consistency with the prior year. The accountants indicated that with current numbers and bonus depreciation on vehicle additions, Two-Family would have approximately a $48k federal loss, making a zero-due extension appropriate for both federal and California filings.

The conversation also covered the broader tax planning timeline, with Mike confirming plans to complete a compilation by end of April and have books ready for tax preparation starting in May. They discussed implementing a new asset management system to better track book and tax basis going forward. Additionally, they reviewed the VS Rentals OpCo arrangement, which operates under an MSA (Management Service Agreement) where the company controls operations and receives income while paying fees for leased equipment, with formal asset acquisition delayed until certain liens are resolved. Mike also needs to address outstanding tax payments from 2025 and upcoming 2026 payments.

The call concluded with clear action items around confirming the sales proceeds and trailer additions, updating the fleet management expense to $1.2 million, and resending updated financials. The accountants will prepare a zero-due extension and send a summary of outstanding and upcoming tax payment obligations.

Action Items
Verify trailer purchase amount ($626k) and gross sales proceeds accuracy, update fleet management expense to $1.2 million in financials, and send updated financials and email confirmation to accountants — JD B
Prepare and file zero-due tax extensions for Two-Family for both federal and California once confirmation is received — Mike Stauffer
Send VS Rentals OpCo MSA agreement (37 pages) to accountants for review before May tax preparation begins — JD B
Send summary of outstanding 2025 tax payments, 2026 tax payments due, and prior year balance carryovers to client — Mike Stauffer
Complete compilation for specified entities and prepare consolidated books for all entities for tax preparation — JD B (due 2026-04-30)
Decisions
Fleet management expense will be kept at $1.2 million (same as prior year) rather than increasing to $3.6 million — Speaker A (Mike)
File zero-due tax extensions for both federal and California for Two-Family — Speaker B (accountant)
Take 100% bonus depreciation on approximately $625k of vehicle additions for federal tax purposes — Speaker B (accountant)
Compilation work will be completed by end of April with tax preparation beginning in May — Speaker A (Mike)
Implement new asset management system starting with year-end 2025 data going forward — Speaker A (Mike)
Topics
Two-Family tax extension preparation Fleet management expense adjustment ($3.6M to $1.2M) Trailer purchases and capital additions verification ($626k) Sales proceeds and basis confirmation Federal vs California tax treatment and NOL carryforwards Bonus depreciation on vehicle additions 2025 compilation timeline (target: end of April) Asset management system implementation

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