Situations · The spike year

This year is different. Plan it like it.

A banner year in the practice, outsized commissions, a property sale, a fund distribution — however it happened, your income just spiked, and with it your bracket. A spike year punishes autopilot and rewards planning more than any normal year ever will.

What's actually at stake

Every lever works better in a spike year — and most close December 31.

Deductions are worth their most against your highest bracket. Retirement plan room, charitable timing, gain-and-loss pairing, entity decisions for the self-employed — all of it does double duty this year, and almost none of it can be done retroactively.

01

The projection comes first

You can't plan against a number you don't know. A current-year tax projection — not last year's return — is the foundation every other decision stands on.

02

Retirement plans are a bigger lever than people think

For business owners and the self-employed especially, the right plan design can shelter dramatically more than a default 401(k) contribution. Spike years are what those designs are for.

03

Charitable timing is a spike-year superpower

Bunching several years of intended giving into the high-bracket year — often through a donor-advised fund — multiplies the value of generosity you already planned.

04

Gains don't travel alone

A big realized gain can be paired with loss harvesting, timed against other income, or — in some cases — deliberately taken now if this year is unusual in the other direction. The pairing is the plan.

How Cannon helps

A CPA and a fiduciary advisor, working the same plan.

Our Director of Strategic Tax Planning is a CPA who sits at the same table as your advisor — so the tax strategy and the investment strategy are one strategy. That's the whole point of the firm.

Common questions

People in this spot usually ask.

When do I need to start planning for a big income year?
The moment you can see it coming — and no later than the fourth quarter. A projection in October leaves real room to act; a conversation in March is mostly bookkeeping about what already happened.
I'm self-employed and having a huge year. What should I look at?
Retirement plan design usually tops the list — the gap between a default contribution and a well-designed plan can be enormous. Entity structure, income timing, and equipment or expense timing round out the usual suspects. Which ones matter depends entirely on your numbers.
Is it worth doing anything if the year is almost over?
Usually, yes. Several meaningful levers work right up to December 31, and a few even beyond. The only certainty is that waiting until filing season converts planning into regret.
Why does my regular tax preparer not bring this up?
Preparation and strategy are different jobs. A preparer reports the year that happened; a strategist shapes the year that's happening. Most people have only ever been sold the first one.

Educational only — not investment, tax, or legal advice. Every situation is different; the right answer depends on the numbers, and that's what the strategy session is for.

Start here

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Sit down with a fiduciary — not a salesman — and leave with a complimentary strategy for your exact situation, whether or not you ever hire us.