🟠 PARTIAL — ACA notes captured, full tax picture needs return + projections
✅ ACA / Insurance notes (real)
- Sam + CeCe each = household of 1 (domestic partnership not federally recognized for ACA)
- CeCe net income after deductions drives her subsidy eligibility
- Sam's projected self-employment income qualifies for max subsidies and CSR (Cost-Sharing Reduction)
- Strategy implication: timing of income recognition matters for SE bracket placement
What we need next
- Last year's tax return (line-by-line review for optimization)
- 2026 projected gross income split: GM W-2 + Same Solutions LLC pass-through + CeCe
- Same Solutions LLC current tax structure (default SMLLC vs S-corp election analysis)
- Quarterly estimated payment schedule
- Home office deduction potential
- Vehicle mileage log (IRS rate $0.67/mile 2026)
Annual optimization questions
- SE tax (15.3% on net) vs S-corp salary + distribution split (reduces SE tax above ~$60K NI)
- SEP-IRA / Solo 401k contribution to lower SE income (and potentially qualify for ACA CSR)
- HSA if HDHP-eligible (triple tax-advantaged)
- QBI 20% deduction for pass-through (eligibility depends on profession + income)