Matt Hamilton, CPA

I'm Matt Hamilton, a CPA who specializes 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.

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.