1,407 plain-English guides on cross-border moves, US and Canadian returns, and small-business money. Each one ends in what to do next, and says when a written Position Check is the smarter first step.
October 4, 2026
Section 1031 exchange rules: like-kind real property, the 45-day identification and 180-day exchange deadlines, qualified intermediaries, boot and debt relief, related parties, reverse exchanges, and Form 8824.
Read more →October 4, 2026
529 plans for business owners: no federal deduction, tax-free growth and withdrawals for qualified education, the 2025 law's expansion of K–12 and credentialing expenses, the five-year gift election, the Roth IRA rollover for leftover funds, changing beneficiaries, employer contributions as wages, and estate benefits.
Read more →October 4, 2026
What an accountable plan is, the three IRS requirements, what S corporation owners can reimburse, and why expenses paid personally are otherwise lost.
Read more →October 4, 2026
The accumulated earnings tax and personal holding company tax: the 20 percent rates, the reasonable needs of the business and the $250,000 credit, documenting plans, the Bardahl working capital formula, the 60 percent passive income and five-owner tests, the deficiency dividend, and planning for closely held C corporations.
Read more →October 4, 2026
The accuracy-related penalty under Section 6662: negligence, substantial understatement, and valuation misstatements; the 40 percent gross valuation penalty; the reasonable cause and good faith defence; reliance on a professional; adequate disclosure on Form 8275; substantial authority; and written supervisory approval.
Read more →October 4, 2026
Additional Medicare tax: the 0.9 percent surtax on wages and self-employment income above $200,000 or $250,000, employer withholding rules, the self-employment calculation, Form 8959, and estimated tax planning.
Read more →October 4, 2026
Alternative minimum tax for business owners: how the parallel calculation works, the 26 and 28 percent rates, the 2026 exemption and phase-out changes, incentive stock options, depreciation and other adjustments, and the minimum tax credit.
Read more →October 4, 2026
The annualized income installment method on Form 2210 Schedule AI: how income through each period is annualized to set the required payment, which businesses benefit (seasonal, year-end spikes, startups), the cumulative periods, the records it requires, and how it interacts with the safe harbors.
Read more →October 4, 2026
Domestic asset protection trusts: self-settled spendthrift trusts in states such as Nevada, South Dakota, and Delaware, the fraudulent transfer look-back, creditor exceptions, grantor trust income tax treatment, estate inclusion versus completed gifts, the uncertainty for Florida residents, and Florida's homestead, tenancy by the entirety, and retirement exemptions.
Read more →October 4, 2026
Asset sale versus stock sale when selling a business: buyer and seller tax effects, C corporation double tax, purchase price allocation, Form 8594, and Section 338(h)(10).
Read more →October 4, 2026
The assignment of income doctrine: Lucas v. Earl and the fruit-and-tree principle, income from services versus income from property, why directing pay to a spouse or child fails, personal service corporations, and the legitimate ways to shift income — gifts of property, real employment, and entities with substance.
Read more →October 4, 2026
The at-risk rules under Section 465: the ordering of loss limits (basis, at-risk, passive, excess business loss), what amounts are at risk, nonrecourse debt and qualified nonrecourse financing for real estate, loans from interested parties, guarantees, recapture when the at-risk amount drops, carryforward, and Form 6198.
Read more →October 4, 2026
The so-called Augusta rule under Section 280A(g): renting your home to your business for 14 days or less, fair rent, documentation, who can use it, and audit risk.
Read more →October 4, 2026
Backdoor Roth IRA for business owners: income limits, the nondeductible contribution and conversion steps, the pro-rata rule, fixing it with a 401(k) rollover, Form 8606, and the mega backdoor Roth.
Read more →October 4, 2026
Backup withholding explained: the 24 percent rate, missing and incorrect taxpayer identification numbers, B notices, TIN matching, Form 945, and payer liability.
Read more →October 4, 2026
Bartering and tax: fair market value income for both parties, deductibility of the services or goods given, Form 1099-B from barter exchanges, self-employment tax, sales tax on bartered goods and services, timing, recordkeeping, and informal trades between businesses.
Read more →October 4, 2026
Below-market loans under Section 7872: the applicable federal rate, imputed interest on gift loans, compensation loans, and corporation-shareholder loans, the $10,000 de minimis exception, the $100,000 net investment income rule for gift loans, demand versus term loans, and documenting family and owner loans.
Read more →October 4, 2026
The built-in gains tax under Section 1374: the five-year recognition period, how the tax is figured, the income limit, LIFO recapture, and planning at conversion.
Read more →October 4, 2026
Business bankruptcy and cancellation of debt income: Section 108 exclusions for bankruptcy and insolvency, attribute reduction on Form 982, recourse versus nonrecourse debt, Form 1099-C, and S corporation rules.
Read more →October 4, 2026
Business casualty and disaster losses: measuring the loss (lesser of basis or decline in value, less insurance), no floors for business property, inventory through cost of goods sold, Form 4684, the election to deduct a federally declared disaster loss on the prior year's return, postponed deadlines, qualified disaster relief payments to employees, and records.
Read more →October 4, 2026
Business credit cards and tax: deduction timing when charged, interest and annual fees, cash back and points, sign-up bonuses, personal cards used for business, and records.
Read more →October 4, 2026
Business energy tax incentives after the 2025 law: the investment credit for solar and wind with begin-construction and placed-in-service deadlines, storage and geothermal, the commercial clean vehicle credit's termination, charging equipment through June 2026, the 179D and 45L sunsets, transferability, and prevailing wage rules.
Read more →October 4, 2026
The business gift deduction: the $25 per recipient limit, incidental costs, promotional items, gifts to companies, entertainment tickets, and gifts to employees.
Read more →October 4, 2026
Business insurance deductions: liability, property, workers' compensation, cyber, business interruption, key person life insurance, disability, prepaid premiums, and claims.
Read more →The content on this page is for informational purposes only and does not constitute professional tax, accounting, or legal advice. See our full legal disclaimer.
