261 deductions. Every code section. Every receipt you’ll need. Every audit risk, rated. No email.
| Entries261 | Defensible157 | Needs paper61 | Scrutinized43 |
| AuthorityIRC · Rev. Proc. 2025-32 · Notice 2026-10 · OBBBA | VerifiedJuly 15, 2026 | ||
Not dishonest. Just stale — and behind an email wall where it can’t be corrected.
While assembling this list, three separate live pages were found publishing 2026 figures that the One Big Beautiful Bill Act had already overwritten — a dealership page still quoting 20% bonus depreciation when the real answer is 100%, permanent; a site quoting a §179 cap of $1,080,000 against a real cap of $2,560,000; and the 23% QBI figure above.
That’s the whole problem. Tax information rots, and a gated PDF rots quietly. So every entry here carries the code section it comes from and the date it was checked. When it goes stale, you’ll be able to see that it has.
| The gated guide | This | |
|---|---|---|
| Cost to open | Your email address | Nothing |
| What’s promised | “250+ deductions” | 261 deductions |
| What’s delivered | A teaser | All 261, listed |
| Code sections | Usually omitted | On every entry |
| Audit risk | Unmentioned | Rated on all 261 |
| What survives an exam | “Talk to our team” | The exact records, listed |
| When it goes stale | You never find out | Dated on its face |
| How it ends | A sales call | It ends |
This isn’t aimed at any one company. It’s aimed at the pattern — and you already know whether you’ve met it.
Checked against the IRS and the governing revenue procedure on July 15, 2026. If you’re reading this much later, check them again.
| Item | 2026 | Authority |
|---|---|---|
| Section 179 expensing cap | $2,560,000 | Rev. Proc. 2025-32 |
| §179 phase-out begins | $4,090,000 | §179(b)(2) |
| §179 fully gone at | $6,650,000 | §179(b)(2) |
| Bonus depreciation | 100% · permanent | §168(k) · OBBBA |
| Heavy SUV §179 cap | $32,000 | §179(b)(5) |
| Business mileage rate | 72.5¢ | Notice 2026-10 |
| — depreciation inside that rate | 35¢ | Notice 2026-10 |
| Medical / moving mileage | 20.5¢ | Notice 2026-10 |
| Charitable mileage | 14¢ | §170(i) |
| QBI deduction | 20% · permanent | §199A · OBBBA |
| QBI threshold (single / MFJ) | $201,750 / $403,500 | Rev. Proc. 2025-32 |
| QBI phase-out ends | $276,750 / $553,500 | §199A(e) |
| QBI minimum deduction | $400 | OBBBA · new 2026 |
| SALT cap | $40,400 | OBBBA · reverts 2030 |
| Standard deduction (single / MFJ) | $16,100 / $32,200 | Rev. Proc. 2025-32 |
| Tips deduction | $25,000 | Sch 1-A · thru 2028 |
| Overtime deduction (single / MFJ) | $12,500 / $25,000 | Sch 1-A · thru 2028 |
| 1099-NEC filing threshold | $2,000 | OBBBA · new 2026 |
| Home office simplified | $5/sq ft · $1,500 max | Rev. Proc. 2013-13 |
| Business gift cap | $25 | §274(b) · unchanged since 1962 |
Red does not mean cheating. Some red entries are the most valuable positions in the code. It means: if this appears on your return, expect the question, and have the answer already written down.
Nothing above was written to sell you these. The list ends whether you click or not. But if it helped, here’s what I actually do.
Gieo nhân nào, gặt quả đó. Whatever seed you sow, that is the fruit you harvest — Cường
The more things you do, the more life you live! Cường
This page is already open to everyone. There is nothing behind this door.