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 real estate syndicators, fund managers, and multi-entity CRE operators 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 main engagement is the partnership return and the K-1s your investors receive. Those go out by March 15, provided your books are closed and your documents are in by January 31. Your investors get a short video explaining their K-1, which is usually enough to stop the box 20 phone calls, and you get one walking through your own return so you know where the year landed.

Advisory isn't a separate product with its own fee. Because I already have the compliance context, I'm not starting from scratch when a sale or a new partner or a restructuring comes up, and asking me about it is never billable. Bookkeeping sits underneath all of it if you want it.

Why syndications specifically

The fair question about a solo practice is whether one person can deliver on time. My honest answer is that what breaks a tax season is breadth, not headcount. A generalist who runs into a 704(c) layer from contributed property, or a mid-year admission that has to be allocated by period, has to go and read up on it, usually in February. Because I only do syndications, the awkward parts of your return are the ordinary parts of my week.

It also means I can build the calendar around the promise. Nobody gets onboarded between January 1 and March 15, and workpapers get prepared in the autumn rather than during busy season. That's what makes K-1s by March 15 a commitment rather than a hope. It's also why I'd rather tell you on the first call that your file isn't a fit than take it on and work that out in March.

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.

Watch

Two sessions on depreciation strategy, presented at the F Street Summit 2025.