Part 2 interactive widgets

Visual-first study tools for all diagnostic tags · tax year 2025 · charts & 3D explorers

Tax year 2025 3D chart Diagnostic home

How to use

Each widget leads with a plain-English “what this does”, then a diagram, meter, waterfall, or Plotly chart — numbers support the picture. Priority tags from the weakness path are marked Priority. New explorers with rotatable 3D views wear 3D chart. These are study tools, not official IRS software — verify year-specific limits against current pubs.

✨ Featured · cross-cutting & 3D

📉
D2 · cross-cutting 3D chart New
Penalties & interest stack

FTF · FTP · interest over months — stacked growth + 3D surface. See which penalty bites first.

🏢
D1.entity-choice+ 3D chart New
Entity tax drag compare

Sole prop · partnership · S corp · C corp — stacked tax + 3D income levels. Teaching model.

D1 — Business Entities and Considerations

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D1.entity-choice
Entity choice & defaults

Formation → default → election flowchart. Links to 3D tax-drag compare.

🤝
D1.partnership-ops
Partnership ops

Guaranteed payment vs distributive share — bar compare.

📈
D1.partnership-basis Priority
Partnership outside basis

Step-order basis with path chart, gain & suspended loss.

💸
D1.partnership-dist Priority
Partnership distributions

Money vs property · §731 · before/after basis bars.

🏛️
D1.corp-general
C corp fundamentals

§351 sketch + E&P dividend waterfall stack.

D1.scorp-ops
S corp eligibility

Checklist with health meter and clear-vs-flag bars.

📊
D1.scorp-basis-aaa
S corp basis & AAA

Stock vs debt basis dual path + AAA sketch.

🎨
D1.reporting-hobby
Hobby vs business

Factor score meter and loss implication.

D2 — Business Tax Preparation

📦
D2.income-cogs Priority
Income & COGS

Inventory tanks + COGS waterfall · FIFO/LIFO.

⚙️
D2.depr-179-bonus Priority
§179 / bonus / MACRS

Waterfall + donut · 2025 §179 limits.

🧾
D2.expenses-credits
Expenses & QBI

Meals / home office bars · QBI limiter compare.

👷
D2.employment-tax Priority
Employment tax

EE vs IC tug-of-war meters · S-corp wage gauge.

🏷️
D2.assets-dispositions
Asset dispositions

Gain character stack · §1245 vs §1231.

📚
D2.methods-books
Methods & books

Cash vs accrual twin bars · §481(a).

📅
D2.advising
Advising calendar

Due-date timeline by entity type.

⚠️
D2.penalties-interest 3D chart New
Penalties & interest

FTF / FTP / interest explorer with 3D surface.

D3 — Specialized Returns and Taxpayers

📜
D3.trust-estate
Trust & estate

Who-pays flow · DNI vs distribution bars.

🎗️
D3.exempt
Exempt orgs

501(c) → UBTI decision path graphic.

🏦
D3.retirement-plans
Retirement plans

SEP / SIMPLE / 401(k) stacked limit bars.

🌾
D3.farm
Farmers

Schedule F bars + SE tax sketch.

🏠
D3.rental
Rental property

Day-split donut · $25k phaseout meter.