Use the SALT Deduction in These 36 States
In this German‑language segment, the presenter explains a tax planning strategy that applies in 36 U.S. states: the full amount of state income tax paid by an S corporation (or an LLC that elects S‑corp treatment) can be deducted on the entity’s federal return. By taking the state tax deduction at the entity level, the corporation’s ordinary income is reduced, which lowers the shareholder’s taxable income on Form 1040 and sidesteps the federal SALT limitation. The speaker stresses that this approach works best when the business generates ordinary income and that the saved SALT can then be applied to the homeowner’s property‑tax deduction instead of being limited by the $10,000 cap.
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