Bespoke CPA Advisory for Berkeley’s Intellectual & Tech Ecosystem
Berkeley stands at the intersection of world-class academic research, VC-backed biotech and climate startups, and high-income tech commuters. From UC Berkeley laboratory spin-offs navigating early SBIR grants and Section 174 R&D capitalization rules to senior engineers living in the Berkeley Hills, managing taxes requires a tailored tax roadmap.
From converting sole proprietorships via our LLC to S-Corp tax conversion hub to deploying the California AB 150 PTE tax election, we help Berkeley entrepreneurs slash state tax liabilities. We also optimize equity compensation for tech employees at companies like Google, Meta, and Apple using RSU cost basis adjustments across Berkeley, Oakland, Fremont, and San Francisco.
The Berkeley Founder & R&D Tax Optimization Strategy
- The Income Event: A UC Berkeley professor/founder earns $360,000 in consulting and licensing profit while holding early C-Corp founder stock.
- The Tax Challenge: Facing federal 35% rates, high California self-employment taxes, and $10k SALT deduction caps.
- Moontree CPA Fix: We execute an S-Corp conversion for the consulting practice with an optimized reasonable salary split, file the CA AB 150 PTE election, and verify Section 1202 QSBS qualification on the startup equity.
- The Result: Saves ~$12,500 in self-employment taxes and ~$10,800 via the SALT workaround, while preserving 100% tax-free capital gains eligibility on future startup exits.
Full-Service CPA Tax Solutions for Berkeley
Comprehensive startup tax planning, corporate compliance, and real estate wealth strategies.
Founder Business & S-Corp Advisory
For Berkeley startup founders and consultants, we manage corporate filings (1120-S, 1065), optimize officer compensation, and deploy California AB 150 PTE elections.
Individual Tax Prep & Equity Strategy
We handle complex 1040 returns, overriding brokerage 1099-B $0 basis errors, modeling ISO AMT credits, and managing ESPP dispositions during individual tax preparation.
Real Estate Rental & REPS Strategy
Investing in East Bay real estate? We pair rental property with Real Estate Professional Status (REPS) and cost segregation studies to generate paper tax losses that offset active income.
Property Transfers & 1031 Exchanges
Protecting family property holdings? We coordinate California Prop 19 reassessment exemptions and structure tax-deferred 1031 property exchanges.
Serving Berkeley, East Bay & Regional Tech Corridors
We deliver specialized CPA tax planning across major Northern California business and technology hubs. Explore our service locations:
Frequently Asked Questions for Berkeley Taxpayers
How does Section 1202 QSBS benefit Berkeley startup founders?
Under Section 1202 of the Internal Revenue Code, founders and early investors in eligible C-Corporations can exclude up to 100% of federal capital gains tax (up to $10M or 10x basis) on stock held for at least 5 years. We verify corporate asset tests and stock issuance dates to ensure qualification.
How can Berkeley business owners bypass the federal SALT deduction cap?
By making the California AB 150 Pass-Through Entity (PTE) tax election, S-Corporations and LLCs pay an elective 9.3% state tax at the business level. This transforms state tax payments into an above-the-line federal business deduction, completely bypassing the personal $10,000 SALT limit.
Optimize Your Berkeley Tax Strategy Today
Schedule a 1-on-1 strategy session with Brandy Phuong, CPA to review your startup entity, tech equity, or real estate portfolio and protect your wealth.
Schedule Your Berkeley CPA Strategy Session →