START WITH A CLEAR OBJECTIVE

Questions that give research a direction.

These are illustrative prompts, not tax advice or published Navigator conclusions.

FEDERAL RULE

Unpaid owner labor

For tax year 2025, can a sole proprietor deduct the value of their own unpaid labor as a Schedule C expense? Distinguish it from wages paid to an employee and explain the practical return treatment.

A defined taxpayer, year and issue help keep the answer focused.

FEDERAL & STATE COMPARISON

Equipment deductions

A California resident sole proprietor placed $20,000 of business equipment in service on March 1, 2025. Compare federal and California bonus depreciation and Section 179 treatment. Exact acquisition and contract dates, equipment classification, income and elections are unknown. Explain conditional branches and facts needed before calculating deductions.

A comparison can be useful before all calculation inputs are known.

PROCEDURE

A response to an IRS notice

Taxpayer A received [notice number] concerning [tax year and issue]. The notice date is [date], and the response deadline is [date or unknown]. The taxpayer disputes [finding] because [facts]. Explain response options, deadlines and evidence to obtain.

Replace the brackets, remove client identifiers and provide only relevant factual excerpts.

A workpaper should preserve the whole question

The PDF includes supplied facts and evidence, clarification, the refined question and assumptions, analysis and source appendices across the saved thread. Cost controls and question-entry forms are excluded.

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