Tax
Section 6166: Pay Estate Tax in Installments on Family Business Estates
When a family business is the bulk of the estate, §6166 lets heirs pay estate tax over 14 years at favorable interest, saving the business from forced sale.
1 / 5
The Problem §6166 Solves
- Estate tax is due 9 months after death.
- If a family business is 60–80% of the estate value, paying estate tax from liquid assets is impossible.
- Without an installment plan, heirs face forced sale of the business, often at distress prices.
- §6166 lets them pay estate tax attributable to the business over up to 14 years at favorable interest, preserving the business.
Use ← → keys or swipe on mobile
Educational content, not tax, legal, or accounting advice. Confirm with a CPA before acting.
You might also like
Fractional CFO
When Does a Small Business Need a Fractional CFO?
Bookkeepers record. Accountants close and report. CPAs file. None of them help you make the next decision. That's what a CFO does.
Accounting
Reading Your P&L: What Owners Should Actually Look For
The numbers your accountant hands you each month. Here's how to read past the gross totals to the signals that matter.
FP&A
Building a 13-Week Cash Forecast
The single most useful financial tool for a small business. Not a budget, not a P&L, a weekly cash projection you actually use.
Educational content, not tax, legal, investment, or accounting advice. See our Terms.
Want a CPA to own your filings?
Federal, state, and local returns prepared and reviewed by a licensed CPA, with the planning done before year-end rather than after it.