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
The Taxpayer Advocate Service: eligibility criteria (economic burden, systemic burden, best interest, public policy), Form 911, the taxpayer assistance order, typical cases (stuck refunds, levy hardship, identity theft), what the service cannot do, and how to prepare a request.
Read more →October 4, 2026
Trader versus investor status: the frequency, continuity, and intent tests, deductible trading expenses, no self-employment tax on trading gains, the Section 475(f) mark-to-market election (ordinary gains and losses, no wash sales, no $3,000 limit), the election deadline and Form 3115, segregating investment positions, and entity structures for traders.
Read more →October 4, 2026
Unrelated business income tax: the three-part test (trade or business, regularly carried on, not substantially related), common examples, the exceptions (volunteers, donated goods, member convenience, passive income, qualified sponsorships), debt-financed income, the $1,000 filing threshold and Form 990-T, the 21 percent rate, siloing of separate businesses, and the taxable subsidiary alternative.
Read more →October 4, 2026
U.S. Tax Court petitions: the 90-day deadline from a notice of deficiency, the $60 filing fee, the small tax case procedure, representation and pro se filing, Appeals settlement after filing, stipulations and trial, burden of proof, appeals to the circuit courts, and the refund-suit alternative.
Read more →October 4, 2026
How to deduct a business vehicle: the standard mileage rate versus actual expenses, the first-year rule, heavy SUVs, commuting, and the mileage log.
Read more →October 4, 2026
Using W-2 withholding to pay side business tax: withholding deemed paid evenly through the year, adjusting Form W-4 with an additional amount, year-end catch-up withholding, the safe harbor amounts, self-employment tax on side income, the additional Medicare tax, and when estimated payments are still needed.
Read more →October 4, 2026
When to hire an accountant for a small business: the break-even between your time and the fee, the triggers (an S election, employees, inventory, sales in other states, a loan or sale, an IRS notice), the three levels of service (bookkeeping, tax preparation, advisory), what to expect from each, and what to ask before engaging.
Read more →October 4, 2026
The Work Opportunity Tax Credit: target groups, the 25 and 40 percent rates based on hours worked, wage caps by group, Form 8850 and the 28-day deadline, Form 5884, interaction with the wage deduction, and the credit's authorization period.
Read more →October 4, 2026
Year-end bonuses: the two-and-a-half-month rule for accrual-method employers, the all-events test and fixed liability, the related-party rule for owner bonuses, cash-method timing, supplemental withholding at 22 percent, Social Security wage base planning, and S corporation owners.
Read more →October 4, 2026
Year-end tax planning for small businesses: timing income and expenses, equipment purchases, retirement plan deadlines, owner salary and reimbursements, estimated tax true-up, QBI thresholds, inventory and bad debts, and entity changes.
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