Matt Hamilton, CPA

I'm Matt Hamilton, a CPA licensed in Missouri (License #2021049228), specializing in the tax mechanics of real estate deals: how partnerships are structured, how depreciation is deployed, and how to time exits to minimize what owners and their investors owe. I founded Surefire Tax & Accounting as a boutique practice for commercial real estate operators, syndicators, fund managers, and family offices who have moved past the point where generalist tax advice is useful.

Background

Before founding Surefire, I practiced at Novogradac & Company and Hall CPA — two firms built around the exact work I specialize in now: real estate, partnership structures, and the depreciation and tax-credit strategies that drive investor returns. That's where I went deep on Subchapter K and the mechanics of how real estate deals are actually taxed, rather than treating partnership returns as an afterthought to a generalist practice. I started Surefire to bring that specialist depth to principals directly, in an integrated bookkeeping-and-tax model rather than a once-a-year compliance relationship.

What I focus on

My work centers on Subchapter K — the partnership tax rules that govern virtually every syndication and fund. That means structuring operating agreements so special allocations have substantial economic effect under Treasury Regulation §1.704-1(b), maintaining capital accounts correctly, preparing partnership returns (Form 1065) and investor K-1s, and advising GPs on how to put depreciation, cost segregation, and bonus depreciation where they actually do the most good. On the exit side, I help operators time dispositions, evaluate 1031 exchanges, and structure partner buyouts and restructurings so a sale doesn't trigger a tax bill bigger than it needs to be.

How the firm works

The integrated model is the differentiator. Because Surefire holds the bookkeeping, I see a portfolio in real time. Because I handle the compliance, I already know the entity structure, the tax position in every deal, and what investors are owed at year-end. So when something comes up — a sale, a new partner, a restructuring — I'm not starting from a blank page. I already have the context to give a fast, accurate answer grounded in your actual numbers.

This model fits principals with multiple entities, active deal flow, and decisions that need a tax eye before they're made — not a return that documents what already happened. If the complexity is real, the integrated approach pays for itself. If it isn't, I'll say so on the first call.

Areas of expertise

Writing & resources

I write regularly about partnership tax and real estate strategy — from how cash waterfalls break tax allocations to why suspended passive losses are deferred fuel rather than a dead end. You can read the work on the Surefire blog, follow along on Substack, or connect on LinkedIn and X.