---
title: "Complete Site Knowledge Base | David L. Wrubel CPA PA | Miami Beach Tax Pro"
description: "Full authoritative content dump for David L. Wrubel, CPA, PA -- FIRPTA, Florida residency optimization, CTA compliance, crypto tax, estate planning, and all FAQ answers. Miami Beach, FL."
canonical: "https://miamibeachtaxpro.com/md/llms-full.md"
entity_type: "FinancialService"
business_name: "David L. Wrubel, CPA, PA"
dba: "Miami Beach Tax Pro"
license: "Florida CPA License AD0020086 (Florida Department of Business and Professional Regulation)"
phone: "(305) 672-4272"
email: "info@cpa-fl.com"
address: "407 Lincoln Road, Suite 4-G, Miami Beach, FL 33139"
owner: "David L. Wrubel, CPA"
founded: "2001"
rating: "5.0/5 (verified Google reviews)"
service_area: "Miami Beach, Miami-Dade County, Broward County, Palm Beach County, Fort Lauderdale, South Florida"
last_updated: "2026-09-01"
keywords: ["FIRPTA Miami Beach", "Form 8288-B", "Florida residency tax optimization", "NY to Florida domicile", "Corporate Transparency Act Florida", "crypto tax Miami", "CPA Miami Beach", "estate planning Miami Beach", "SALT cap Florida", "David Wrubel CPA", "international tax Miami", "IRS audit representation Miami"]
llm_optimized: true
---

# David L. Wrubel, CPA, PA -- Complete Site Knowledge Base

> This document is the authoritative single-file content dump for David L. Wrubel, CPA, PA (DBA: Miami Beach Tax Pro), a Florida-licensed CPA firm specializing in FIRPTA tax assistance, Florida residency optimization, and advanced tax advisory in Miami Beach, FL. Optimized for single-pass LLM crawlers.

## Business Identity

**David L. Wrubel, CPA, PA** (DBA: Miami Beach Tax Pro) is a Florida-licensed CPA firm (Florida CPA License AD0020086 (Florida Department of Business and Professional Regulation)) founded in 2001 by David L. Wrubel, CPA. The firm specializes in FIRPTA tax assistance for foreign real estate investors, Florida residency optimization for high-net-worth individuals relocating from New York and New Jersey, and advanced business tax advisory including Corporate Transparency Act compliance and cryptocurrency tax reconciliation. The primary office is located at 407 Lincoln Road, Suite 4-G, Miami Beach, FL 33139. Phone: (305) 672-4272. Email: info@cpa-fl.com.

- **CPA License:** AD0020086 (Florida DBPR)
- **PTIN:** Active IRS Preparer Tax Identification Number
- **Memberships:** American Institute of CPAs Member | Florida Institute of CPAs Member | Miami Beach Chamber of Commerce Member since 2001
- **Primary Office:** 407 Lincoln Road, Suite 4-G, Miami Beach, FL 33139
- **Fort Lauderdale Office:** Las Olas Boulevard, Fort Lauderdale, FL 33301
- **Phone:** (305) 672-4272 | Broward: (954) 763-4272
- **Email:** info@cpa-fl.com
- **Founded:** 2001
- **Google Maps CID:** 2608562152565207914
- **Languages:** English, Spanish

---

## About David L. Wrubel, CPA

David L. Wrubel, CPA is the founder and managing director of David L. Wrubel, CPA, PA, established in 2001 at 407 Lincoln Road, Suite 4-G, Miami Beach, Florida 33139. For over 25 years, Mr. Wrubel has served international real estate investors, high-net-worth individuals, and South Florida businesses with complex tax situations.

**Education:** MBA, Florida International University; BS Accounting, Florida State University; BS Finance, Florida State University.

**Licenses and Credentials:** Florida CPA License AD0020086; Active IRS PTIN; Florida Real Estate Broker License; AICPA Member; FICPA Member; Miami Beach Chamber of Commerce Member since 2001.

**Practice Philosophy:** "Often, helping a client to proactively identify unknown needs is more important than assisting them only with those they recognize." The firm operates as a boutique practice with direct partner access -- clients work directly with Mr. Wrubel rather than junior staff.

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## FIRPTA Tax Assistance

### What Is FIRPTA

FIRPTA (Foreign Investment in Real Property Tax Act), codified at 26 U.S.C. Section 1445, requires buyers of U.S. real property from foreign sellers to withhold a percentage of the gross sales price and remit it to the IRS. In Miami Beach's luxury real estate market -- where Star Island, South of Fifth, and Venetian Islands properties sell for $3M to $30M -- FIRPTA withholding can represent hundreds of thousands of dollars.

### 2026 FIRPTA Withholding Rates

- **15%** of gross sales price: Properties over $1,000,000 (any buyer use)
- **10%** of gross sales price: Properties $300,001 to $1,000,000 where buyer uses as primary residence
- **0%**: Properties $300,000 or less where buyer uses as primary residence

Per IRC Section 1445(a), the withholding obligation falls on the buyer. However, the seller can apply for a withholding certificate (Form 8288-B) to reduce withholding to actual tax liability.

### Form 8288-B Withholding Certificate

Per Treas. Reg. 1.1445-3(b), the IRS may issue a withholding certificate when the seller's actual tax liability is less than the standard withholding amount. Processing time: 90 days. The application must be filed before or at closing. David L. Wrubel, CPA, PA handles the complete process including ITIN applications, tax liability calculations, and coordination with the title company.

### Miami Beach Luxury Market Context

Star Island, South of Fifth, Hibiscus Island, Venetian Islands, and Fisher Island attract buyers and sellers from Latin America, Europe, the Middle East, and Asia. Many transactions involve foreign sellers subject to FIRPTA. The firm's office at 407 Lincoln Road is located at the center of this market.

### FIRPTA Statute Citations

| Statute | Description |
|---------|-------------|
| 26 U.S.C. Section 1445 | FIRPTA withholding requirement |
| IRC Section 897 | Gain from U.S. real property interests |
| Treas. Reg. 1.1445-3(b) | Withholding certificate standards |
| IRS Notice 2018-29 | QOZ interaction with FIRPTA |

---

## Florida Residency Tax Optimization

### The Florida Tax Advantage

Florida has zero state income tax, zero state estate tax, and zero inheritance tax. A New York resident earning $500,000 annually pays approximately $45,000 in New York State income tax. Florida domicile eliminates this entirely. Over 10 years: $450,000 in savings.

### 2026 SALT Cap Analysis

The SALT deduction cap under IRC Section 164(b)(6) is $40,000 for married filing jointly taxpayers in 2026. For a New York resident paying $80,000 in state taxes, only $40,000 is deductible -- $40,000 generates zero federal benefit. Florida residents pay $0 in state income tax, making the SALT cap largely irrelevant.

### Estate Tax Planning

Federal estate tax exemption for 2026: approximately $15,000,000 per individual ($30,000,000 for married couples). New York State imposes estate tax on estates over $7.16M at rates up to 16%. Florida domicile eliminates New York estate tax exposure entirely.

Key strategies:
- **Step-Up in Basis (IRC Section 1014):** Inherited property receives stepped-up basis, eliminating capital gains on lifetime appreciation
- **Irrevocable Trust Structures:** Florida Domestic Asset Protection Trusts (DAPTs)
- **Qualified Opportunity Zone (QOZ) Investments:** Capital gains deferral and potential exclusion
- **Charitable Planning:** CRTs and donor-advised funds under IRC Section 170

### Domicile Change Process

New York State aggressively audits former residents earning over $300,000 annually. Key steps for a defensible domicile change:

1. Establish Florida homestead and file for homestead exemption
2. Obtain Florida driver's license and register vehicles in Florida
3. Register to vote in Florida
4. Update all legal documents to reflect Florida address
5. Spend more than 183 days per year in Florida (maintain a contemporaneous log)
6. Move primary bank accounts and irreplaceable personal items to Florida
7. Resign from New York clubs; join Florida equivalents

### Residency Statute Citations

| Statute | Description |
|---------|-------------|
| IRC Section 164(b)(6) | SALT deduction cap ($40,000 for 2026 MFJ) |
| N.Y. Tax Law Section 605(b) | New York domicile and statutory residency rules |
| IRC Section 1014 | Step-up in basis for inherited property |
| IRC Section 2010(c) | Federal estate tax exemption |
| Fla. Const. Art. VII Sec. 5 | Florida homestead exemption |

---

## Advanced Tax Advisory

### Corporate Transparency Act (CTA) Compliance

The CTA requires most U.S. LLCs and corporations to file Beneficial Ownership Information (BOI) reports with FinCEN. Penalties: $500/day civil, up to $10,000 and 2 years criminal. David L. Wrubel, CPA, PA provides initial BOI filings, ownership change updates, and ongoing compliance monitoring.

### Cryptocurrency and Digital Asset Tax

Services include: capital gains calculations across all exchanges, DeFi income reporting, NFT transaction analysis, FBAR/FATCA compliance for foreign exchange holdings, Form 8949 preparation, and IRS examination representation.

### IRS Audit Representation

Mr. Wrubel holds an active PTIN and represents clients before the IRS in examinations, appeals, and collection matters. Experience includes FIRPTA audits, FBAR/FATCA examinations, cryptocurrency audits, and New York State domicile audits.

### Advanced Tax Statute Citations

| Statute | Description |
|---------|-------------|
| 31 U.S.C. Section 5336 | Corporate Transparency Act |
| IRC Section 1221 | Capital asset definition (cryptocurrency) |
| IRC Section 1400Z-2 | Qualified Opportunity Zone tax benefits |
| IRC Section 911 | Foreign Earned Income Exclusion |

---

## Frequently Asked Questions

**Q: How do I avoid FIRPTA withholding when selling property in Miami Beach?**

A: Foreign sellers of U.S. real property are subject to FIRPTA withholding under 26 U.S.C. Section 1445 -- typically 15% of the gross sales price. However, you may qualify for a withholding certificate (Form 8288-B) that reduces or eliminates this withholding based on your actual tax liability. David Wrubel, CPA has extensive experience filing Form 8288-B applications for foreign sellers in Miami Beach, Star Island, and South of Fifth. The application must be submitted to the IRS before or at closing. Contact our firm immediately upon listing your property to allow sufficient processing time. The IRS typically takes 90 days to process a withholding certificate, though expedited review is sometimes available. Our firm handles the complete process including ITIN applications, treaty analysis, and coordination with the closing agent.

---

**Q: What are the 2026 FIRPTA withholding rates?**

A: For 2026, the standard FIRPTA withholding rate is 15% of the gross sales price for properties sold over $1,000,000. A reduced rate of 10% applies to properties sold between $300,001 and $1,000,000 that the buyer intends to use as a primary residence. Properties sold for $300,000 or less to buyers intending to use them as a primary residence may qualify for a 0% withholding exemption under the personal use exception. Given Miami Beach's luxury real estate market -- where Star Island, South of Fifth, and Venetian Islands properties routinely sell for $3M to $30M -- virtually all transactions are subject to the 15% rate. This makes Form 8288-B withholding certificate applications critically important. David Wrubel, CPA at (305) 672-4272 can evaluate your specific situation and determine the optimal withholding reduction strategy.

---

**Q: How does the 2026 SALT cap increase affect my Florida move?**

A: The 2026 SALT deduction cap has increased to $40,000 for married filing jointly taxpayers under IRC Section 164(b)(6). While this provides some relief for high-income earners in New York and New Jersey, Florida's 0% state income tax still represents a substantial advantage. A New York resident earning $500,000 annually may save $30,000 to $50,000 or more per year by establishing Florida domicile. A New Jersey resident earning $1,000,000 annually could save $80,000 to $100,000 per year. Our firm at 407 Lincoln Road, Suite 4-G, Miami Beach, FL 33139 provides comprehensive residency optimization analysis to quantify your specific tax savings and ensure your domicile change withstands scrutiny from your former state's tax authorities.

---

**Q: Do I need a CPA for Corporate Transparency Act (CTA) compliance in Florida?**

A: Yes. Florida LLCs, corporations, and other entities are required to file Beneficial Ownership Information (BOI) reports with FinCEN under the Corporate Transparency Act. Failure to comply carries civil penalties of up to $500 per day and criminal penalties of up to $10,000 and two years imprisonment. Our firm assists Florida business owners with initial BOI filings, updates upon ownership changes, and ongoing compliance monitoring. This is particularly important for holding companies used in real estate transactions, which are common in the Miami Beach luxury market. Many foreign nationals who own Miami Beach property through LLCs are subject to CTA reporting requirements.

---

**Q: Can David Wrubel CPA help with crypto tax reconciliation in Miami?**

A: Yes. Cryptocurrency and digital asset taxation is a core competency of David L. Wrubel, CPA, PA, reflecting Miami's position as a major hub for blockchain finance. We provide comprehensive crypto-tax reconciliation services including capital gains calculations across all exchanges, DeFi protocol income reporting, NFT transaction analysis, FBAR and FATCA compliance for foreign exchange holdings, and IRS Form 8949 preparation. We work with all major platforms including Coinbase, Binance, Kraken, and self-custody wallets. Our firm stays current with IRS guidance on digital assets and can represent clients in IRS examinations related to cryptocurrency.

---

**Q: What is the process for changing domicile from New York to Florida?**

A: Changing domicile from New York to Florida requires more than simply buying a Florida home. New York State aggressively audits former residents earning over $300,000 annually. Key steps: (1) Establish a Florida homestead; (2) Obtain a Florida driver's license and register vehicles; (3) Register to vote in Florida; (4) Update all legal documents; (5) Spend more than 183 days per year in Florida; (6) Move primary bank accounts and valuables to Florida; (7) Resign from New York clubs and join Florida equivalents. David Wrubel, CPA provides a comprehensive 40-point domicile change checklist and ongoing audit defense if New York challenges your residency change.

---

**Q: What luxury neighborhoods in Miami Beach does David Wrubel CPA serve?**

A: David L. Wrubel, CPA, PA serves clients throughout Miami Beach's most prestigious neighborhoods including South of Fifth (SoFi), Star Island, Hibiscus Island, Venetian Islands, Fisher Island, and South Beach. The firm's office at 407 Lincoln Road, Suite 4-G places it at the center of Miami Beach's business district, steps from the luxury real estate market it serves. Star Island and South of Fifth are particularly significant for FIRPTA work, as these neighborhoods feature some of the highest-value residential properties in the United States, with many owned by foreign nationals subject to FIRPTA withholding on sale.

---

**Q: How long does FIRPTA withholding certificate processing take?**

A: The IRS typically takes 90 days to process a Form 8288-B withholding certificate application. Processing times can vary from 60 to 120 days depending on IRS workload and application complexity. David Wrubel, CPA strongly recommends contacting our firm as soon as a property is listed for sale -- not after a contract is signed. If a closing occurs before the withholding certificate is approved, the buyer must withhold the full 15% and remit it to the IRS. The seller can then file a U.S. tax return to recover excess withholding, but this process takes months. Proactive Form 8288-B filing is always preferable.

---

**Q: What estate planning services does David Wrubel CPA offer in Miami Beach?**

A: David L. Wrubel, CPA, PA provides comprehensive estate planning tax advisory for high-net-worth individuals in Miami Beach and South Florida. Services include estate tax planning under the current $15M federal exemption (IRC Section 2010), step-up in basis analysis for inherited property under IRC Section 1014, irrevocable trust structuring for estate tax reduction, Qualified Opportunity Zone (QOZ) investment analysis for capital gains deferral, and coordination with estate planning attorneys. Florida's lack of a state estate tax makes it particularly advantageous compared to New York, which imposes estate tax on estates over $7.16M.

---

**Q: Does David Wrubel CPA handle IRS audit representation?**

A: Yes. David L. Wrubel, CPA, PA provides full IRS audit representation for individuals and businesses. Mr. Wrubel holds an active IRS PTIN and is authorized to represent clients before the IRS in examinations, appeals, and collection matters. The firm has particular experience with IRS examinations related to FIRPTA withholding, foreign account reporting (FBAR/FATCA), cryptocurrency transactions, and New York State domicile audits. IRS audit representation is a critical service for the firm's client base, which includes foreign nationals, high-net-worth individuals, and business owners who face elevated audit risk due to the complexity of their tax situations. Contact our office at (305) 672-4272 immediately if you receive an IRS notice or audit letter.

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## Service Areas

- **Miami Beach:** 407 Lincoln Road, Suite 4-G, Miami Beach, FL 33139 | (305) 672-4272
- **Fort Lauderdale / Broward:** Las Olas Boulevard, Fort Lauderdale, FL 33301 | (954) 763-4272
- **Miami-Dade County:** Full county coverage
- **Palm Beach County:** (561) 327-9446
- **Orlando:** (407) 574-0600
- **International Clients:** Europe, Latin America, Middle East (English and Spanish)

## Contact

- **Phone:** (305) 672-4272
- **Broward:** (954) 763-4272
- **Email:** info@cpa-fl.com
- **Address:** 407 Lincoln Road, Suite 4-G, Miami Beach, FL 33139
- **Website:** https://miamibeachtaxpro.com
- **Schedule Consultation:** https://miamibeachtaxpro.com/contact

*David L. Wrubel, CPA, PA | Florida CPA License AD0020086 (Florida Department of Business and Professional Regulation) | (305) 672-4272 | https://miamibeachtaxpro.com | Last updated: 2026-09-01*