This library contains clearly labeled illustrative scenarios and worked examples. Every scenario is a composite hypothetical, not a real client. Browse by category below or start with the guide to reading the scenarios.
Cost Segregation Scenarios
- Scenario: Apartment Owner Considers a Lookback Study
- Scenario: Self-Storage Facility and Site Improvements
- Scenario: Restaurant Owner Buys the Building
- Scenario: Practice Owner Buys a Medical Office
Entity Restructuring Scenarios
- Scenario: Consultant Weighs an S Corporation Election
- Scenario: Separating an Operating Company from Its Building
- Scenario: A Married Couple Co-Owns a Business
- Scenario: A Growth Company Compares C Corporation Treatment
Equipment and Vehicle Scenarios
- Scenario: Choosing Between Section 179 and Bonus Depreciation
- Scenario: A Contractor Considers a Heavy Truck
- Scenario: Lease Versus Buy Analysis for Equipment
- Scenario: Year-End Equipment and the Placed-in-Service Date
Exit Planning Scenarios
- Scenario: Asset Sale or Stock Sale for an S Corporation
- Scenario: A Founder and Qualified Small Business Stock
- Scenario: Selling a Business for Payments Over Time
- Scenario: Exiting a Rental Portfolio, Sale or Exchange
High-Income Professional Scenarios
- Scenario: A Physician with Side Income and a Backdoor Roth
- Scenario: A Law Firm Partner and Year-End Planning
- Scenario: A Technology Employee and RSU Withholding
- Scenario: A Consultant Plans for Uneven 1099 Income
Multi-State Tax Scenarios
- Scenario: A Remote Employee Moves to a New State
- Scenario: A Business Sells to Customers in Several States
- Scenario: A State Pass-Through Entity Tax Election
- Scenario: A Rental Property in Another State
Prior-Year Amendment Scenarios
- Scenario: A Landlord Who Never Claimed Depreciation
- Scenario: A Missed QBI Deduction and an Amended Return
- Scenario: An S Corporation Election That Was Never Filed
- Scenario: A Filing Status and Credit Error
Real Estate Professional Status Scenarios
- Scenario: A Couple Considering Real Estate Professional Status
- Scenario: A Real Estate Agent and the Professional Tests
- Scenario: An Investor Weighs a Grouping Election
- Scenario: A Time Log Under Review
Retirement Plan Scenarios
- Scenario: A Consultant and a Solo 401(k)
- Scenario: A Small Practice Considers a Cash Balance Plan
- Scenario: Realizing in March That No Retirement Plan Exists
- Scenario: Modeling a Defined Benefit Plan with Employees
Short-Term Rental Scenarios
- Scenario: A W-2 Earner Buys a Short-Term Rental
- Scenario: Converting a Long-Term Rental to a Short-Term Rental
- Scenario: A Short-Term Rental with a Property Manager
- Scenario: Cost Segregation When Losses Are Suspended
About the Scenario Library
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These scenarios are illustrations only. Book a discovery call with AE Tax Advisors to discuss the facts of your own business or portfolio.
Book a Discovery CallEducational purposes only. This page is an illustrative educational scenario, not tax, legal, or accounting advice, and it does not describe a real client or a real result. Tax laws change and outcomes depend on individual facts, so consult a qualified professional before acting. No result is guaranteed.