It is April 29, 2026. Data shows a 22% increase in LLC dissolutions this month. However, many owners are being hit with “Phantom Exit Taxes” due to improper basis tracking.
- The Problem: If your LLC has taken “Accelerated Depreciation” (Section 179) on AI hardware or vehicles, dissolving without a formal “Recapture Plan” triggers a massive tax bill.
- The Rule: The IRS is treating the “liquidation” of AI assets as a sale at fair market value, even if you just take the laptop home.
- The Shark Insight: “Closing a business is a tax event, not just a filing. Before you file those Articles of Dissolution, do a Basis Audit. If you don’t, your ‘fresh start’ will start with a tax debt you didn’t see coming.”