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
Business loans and tax: proceeds and principal payments, deductible interest and the Section 163(j) small business exemption, loan fees and points amortized over the term, interest tracing when proceeds go to distributions or personal use, owner loans to and from the business, SBA and disaster loans, forgiven debt as income, and personal guarantees.
Read more →October 4, 2026
Business meal deduction rules: the 50 percent limit, the exceptions at 100 percent, why entertainment is out, the 2026 change for employer meals, and documentation.
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Business succession planning and tax: selling to family or managers, installment notes, gifts and the lifetime exemption, valuation discounts, transfers at death and stepped-up basis, trusts, and ESOPs.
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Business travel deductions: the tax home and overnight tests, deductible costs, business versus personal days, foreign travel, spouses, per diem rates, and records.
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Buy-sell agreements: cross-purchase versus redemption, life insurance funding, the Connelly decision on estate value, Section 2703, basis to surviving owners, and S corporation limits.
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C corporation versus S corporation: the 21 percent rate and double taxation, qualified business income, fringe benefits, retained earnings, QSBS, foreign and entity owners, and when each wins.
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Choosing a tax year: the calendar year default, when a C corporation can use a fiscal year, the required year rules for S corporations and partnerships, the Section 444 election and required payment, the natural business year test, and changing with Form 1128.
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Cash balance and defined benefit plans for business owners: how contributions are set, combining with a 401(k), employee coverage, funding commitments, costs, and the exit.
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Cash versus accrual for tax: how each method times income and expenses, the gross receipts test, inventory rules, and changing methods with Form 3115.
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Charitable giving for business owners: pass-through versus corporate deductions, appreciated stock, donor-advised funds, charitable remainder trusts around a sale, the 2026 floor and 35 percent cap, the non-itemizer deduction, and substantiation.
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Church bookkeeping and tax: the minister's dual tax status, the housing allowance exclusion (designated in advance, limited to actual cost and fair rental value, included for self-employment tax), no withholding and the voluntary alternative, the Section 1402(e) (Form 4361) exemption, payroll for non-minister staff and the FICA election, fund accounting for restricted gifts, contribution receipts, and unrelated business income.
Read more →October 4, 2026
Civil versus criminal IRS investigations: the badges of fraud, the 75 percent civil fraud penalty, the main criminal statutes, how a referral from an audit happens, the signs of a criminal investigation, special agent contact, the right to counsel and privilege, and the voluntary disclosure practice.
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Closing a business: final income and payroll returns, Form 966, W-2s and 1099s, canceling the EIN account, state dissolution and sales tax accounts, liquidating distributions, and record retention.
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Collection due process hearings: the notices that trigger the right, Form 12153, the 30-day deadline, what can be argued, equivalent hearings, and Tax Court review.
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Commonly missed small business deductions: the deductible half of self-employment tax, health insurance, retirement contributions, the qualified business income deduction, startup costs, home office, mileage, bank and processing fees, software, bad debts, depreciation catch-up, business credit card interest, and state and local business taxes.
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Conservation easement deductions under Section 170(h): qualified conservation purposes, perpetuity, qualified appraisals and Form 8283, the 50 percent and 100 percent income limits with 15-year carryforward, syndicated easements as listed transactions, the 2022 law capping deductions at 2.5 times basis for pass-through investors, and the IRS's litigation record.
Read more →October 4, 2026
Constructive dividends in a C corporation: personal expenses paid by the company, excess compensation, excess rent, bargain sales and below-market loans, personal use of corporate assets, the double tax result, how the IRS finds them, and the S corporation parallel of disproportionate distributions.
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The constructive receipt doctrine: when income is taxable before you cash it, year-end checks, credited amounts, deferral limits, and what owners can and cannot do.
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Converting a sole proprietorship or LLC to an S corporation: when the savings outweigh the costs, Form 2553 timing, mid-year switches, and state issues.
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Crowdfunding and tax: reward-based campaigns as sales (income when received, cost of rewards deductible), donation-based campaigns as gifts or income depending on the facts, equity crowdfunding as capital raised, Form 1099-K thresholds, platform fees, sales tax on rewards, timing, and campaigns run by individuals.
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Cryptocurrency for U.S. businesses: digital assets as property, income at fair value when received, gain or loss on every disposal, basis and wallet-by-wallet tracking, Form 1099-DA broker reporting, paying employees or contractors in crypto, mining and staking as income, stablecoins, the digital asset question on returns, and the wash sale status.
Read more →October 4, 2026
The disabled access credit under Section 44: eligibility ($1 million gross receipts or 30 employees), the 50 percent credit on spending between $250 and $10,250, eligible expenditures (barrier removal, interpreters, readers, adaptive equipment, accessible materials), Form 8826, and the Section 190 deduction for barrier removal.
Read more →October 4, 2026
Divorce and a closely held business: tax-free transfers under Section 1041 and carryover basis, valuation and the built-in gain the receiving spouse inherits, buyouts funded by the owner or redeemed by the company, S corporation eligibility, retirement accounts and qualified domestic relations orders, alimony after 2018, filing status, and nondeductible legal fees.
Read more →October 4, 2026
Donor acknowledgment and quid pro quo disclosure: the written acknowledgment for contributions of $250 or more, required contents, timing, quid pro quo statements for payments over $75, good-faith estimates, token and membership exceptions, noncash gifts and Form 8283, vehicle donations, and penalties.
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