1,423 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
Multistate income tax for businesses: income tax nexus and factor presence, Public Law 86-272 and its limits, apportionment and market-based sourcing, pass-through owners and composite returns, nonresident withholding, and credits for taxes paid.
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Tax deductions for working musicians, bands, and performers: instruments and gear (depreciate or expense), the home studio, touring travel and the per diem option, agent and manager commissions, union dues and professional fees, stage wardrobe versus street clothes, promotion and streaming distribution costs, merchandise inventory, royalty and streaming income, the hobby loss question, and multistate performer taxes.
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Entity structure and estimated taxes for musicians and performers: the sole proprietorship and when a loan-out S corporation pays, the performing arts specified service business and the qualified business income phase-out, royalty income inside and outside the corporation, reasonable salary for a performer, band partnerships and the operating agreement, estimated taxes on irregular income, nonresident state withholding on performers, and foreign performers in the United States.
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Net investment income tax for business owners: the 3.8 percent surtax, the fixed $200,000 and $250,000 thresholds, what counts as investment income, the active business exception, rental income, selling a business, and Form 8960.
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Tax planning after a baby for business owners: the child tax credit after the 2025 law, the dependent care credit and assistance plan increases from 2026, the adoption credit, the new federally seeded child investment accounts, 529 plans, a Social Security number for the child, withholding and estimated tax updates, head of household, and the owner-benefit limits.
Read more →October 4, 2026
No-income-tax states for business owners: the nine states and what each taxes instead (sales, property, franchise, gross receipts), the saving on pass-through income versus wages, income that remains sourced to other states, the former state's residency audit, Florida's tax profile, and when the move does not pay.
Read more →October 4, 2026
Nonprofit executive compensation and intermediate sanctions: excess benefit transactions under Section 4958, the 25 and 200 percent excise taxes on the insider and the 10 percent tax on approving managers, the rebuttable presumption (independent approval, comparability data, contemporaneous records), Form 990 disclosure, and the 21 percent tax on compensation over $1 million.
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Offer in compromise explained: reasonable collection potential, the three grounds, Form 656, payment options, eligibility rules, and the five-year compliance condition.
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Qualified opportunity zones in 2026: the December 31, 2026 recognition date for gains deferred under the original program, the 10-year exclusion for investments held, the 2025 law's permanent program with new zone designations from 2027, the five-year deferral and basis step-ups for new investments, rural zone bonuses, and reporting.
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Partner buyouts: Section 736(a) and 736(b) payments, capital gain versus ordinary income, unrealized receivables and inventory under Section 751, the goodwill clause in the partnership agreement, a sale to remaining partners under Section 741, the Section 754 step-up, and installment payouts.
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Partnership distributions and basis: tax-free to the extent of outside basis, gain on excess cash, property distributions and carryover basis, hot assets under Section 751, liability shifts as deemed distributions, and Form 7217.
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Partnership guaranteed payments under Section 707(c): for services or capital, ordinary income and self-employment tax, deductibility, no QBI, health insurance and retirement contributions, and reporting on Schedule K-1.
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Partnership taxation for multi-member LLCs: Form 1065 and Schedule K-1, allocations, self-employment tax, outside basis and tax-basis capital accounts, the Section 754 election, and the centralized audit regime.
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Pass-through entity tax elections: how the SALT cap workaround operates, the 2025 law's higher cap and phase-down, which owners benefit, election deadlines and payment timing, nonresident owners, and Florida businesses with multistate income.
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Employment tax penalties: failure-to-deposit tiers, late Form 941 and W-2 penalties, the trust fund recovery penalty, misclassification, wrong deposit schedules, interest, first-time abatement, and the mistakes that commonly trigger notices.
Read more →October 4, 2026
Section 460 and long-term contracts: the percentage-of-completion method and the cost-to-cost formula, the small contractor exemption (gross receipts test and two-year contracts), the completed contract and cash methods for exempt contractors, home construction contracts, look-back interest on Form 8697, the 10 percent deferral election, retainage, and the alternative minimum tax.
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Personal goodwill in a business sale: what it is, when it exists, how it avoids corporate-level and built-in gains tax, the valuation and agreements required, and the cases that define it.
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Personal services business rules in Canada: the incorporated employee test, loss of the small business deduction and the additional 5 percent tax, deductions limited to salary, the more-than-five-employees exception, the CRA's compliance attention, and contractors serving U.S. clients.
Read more →October 4, 2026
Tax deductions for a pest control company: chemicals and bait as supplies, service trucks and spray rigs, state certification and license renewals, termite bonds and why reserves are not deductible until claims are paid, annual contracts paid in advance, purchased routes and customer lists as 15-year intangibles, uniforms, software, and Florida sales tax on commercial pest control.
Read more →October 4, 2026
Entity structure and estimated taxes for a pest control company: the LLC and the S election once route profit exceeds a reasonable salary, technicians as employees, estimated taxes with annual renewals concentrated in winter and service revenue peaking in summer, the year a route purchase and new trucks wipe out taxable income, termite liability and the LLC, and selling the route.
Read more →October 4, 2026
Tax deductions for pet grooming salons, mobile groomers, and boarding kennels: grooming tables, tubs, dryers, and clippers, shampoos and supplies, the kennel build-out and qualified improvement property, the mobile grooming van, boarding food and bedding, continuing education and certification, software and booking fees, tips as income and as wages, retail product inventory, and Florida sales tax on products versus services.
Read more →October 4, 2026
Entity structure and estimated taxes for groomers and kennels: the solo groomer as a sole proprietor or single-member LLC, the salon with employees and the S election, the kennel's real estate in a separate LLC, the full qualified business income deduction for a non-service business, tips and payroll, estimated taxes with holiday boarding peaks, deposits, and buying or selling a salon.
Read more →October 4, 2026
Deducting mixed-use assets and services: business-use percentage for phones, internet, and computers, the rules for employer-provided phones, converting a personal computer or vehicle to business use at the lower of cost or value, home internet and the home office, and documentation.
Read more →October 4, 2026
Post-mortem planning for private corporation shares: the deemed disposition at death, double taxation on redemption, the subsection 164(6) loss carryback, the pipeline strategy, timing and the graduated rate estate, stop-loss rules, and U.S.-person heirs.
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