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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.

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CROSS-BORDER A Canadian Corporation With a U.S. Shareholder

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1,423 guides

Small Business Tax

Solar Installer Deductions: The Panels Florida Exempts From Sales Tax, the Credits That Ended for Homeowners and the Ones That Continue for Businesses, the Licensed Contractor, the Dealer Fee, and the Crews on the Roof

October 4, 2026

Tax deductions and incentives for solar installation companies after the 2025 law: Florida's sales tax exemption for solar energy systems, the end of the residential clean energy credit for homeowner systems after 2025 and the surviving commercial investment credit with its construction deadline, Florida's solar contractor license, equipment and trucks, crews under the construction rule, financing dealer fees, and the demand shift installers are planning around.

Small Business Tax

Solar Installer Entity and Estimated Taxes: The Licensed Qualifier, the LLC, the S Election, the Dealer Fee That Hides the Margin, the Year the Residential Credit Ended, and the Commercial Pipeline

October 4, 2026

Entity structure and estimated taxes for solar installation companies: the state solar contractor license and its qualifying agent, the LLC for the roof leak and the electrical fire, the S election once profit exceeds an operations manager's salary, gross contract price versus net funding and the dealer fee, estimated taxes through the 2025–2026 demand shift, commercial project timing and the investment credit deadline, and selling or winding down a residential installer.

U.S. Tax Explained Series

Solo 401(k) vs SEP IRA vs SIMPLE IRA

October 4, 2026

Solo 401(k), SEP IRA, and SIMPLE IRA compared for small business owners: 2026 contribution limits, employee rules, Roth options, setup deadlines, and which fits.

Cross-Border Tax (U.S.–Canada)

When the CRA Cuts an SR&ED Claim: Review to Appeal

October 4, 2026

SR&ED claim disputes: the technical and financial review process, common reasons claims are reduced, the proposal letter, the administrative review, notice of objection, Tax Court, and documentation that holds up.

U.S. Tax Explained Series

Starting a Nonprofit: Form 1023 or 1023-EZ

October 4, 2026

Starting a 501(c)(3): state incorporation and the required purpose and dissolution clauses, EIN, Form 1023 versus the streamlined 1023-EZ and its eligibility limits, user fees, the organizational and operational tests, private benefit and inurement, public charity versus private foundation, the determination letter, retroactive exemption, state registrations, and annual filings.

U.S. Tax Explained Series

State Franchise Taxes: The Fee for Existing in a State

October 4, 2026

State franchise taxes for small businesses: taxes on the privilege of doing business measured by net worth, capital, or gross receipts rather than income, the main examples (Texas, Delaware, California, Tennessee, and others), minimum amounts, who must file, foreign-qualified companies, and Florida's position.

U.S. Tax Explained Series

Stepped-Up Basis at Death: What Resets and What Doesn't

October 4, 2026

Stepped-up basis under Section 1014: fair market value at death, alternate valuation, assets that do not step up (IRAs and other income in respect of a decedent), joint tenancy and community property, gifts within one year of death, trusts and the 2023 ruling, business interests and the Section 754 election, and planning under the $15 million exemption.

Small Business Tax

Tattoo Studio Deductions: The Needles That Are Supplies, the Machines That Aren't, the Autoclave, the Biohazard Pickup, the Artist's Booth Rent, and the Deposit That Doesn't Come Back

October 4, 2026

Tax deductions for a tattoo studio: single-use needles, ink, gloves, and film as supplies, machines, chairs, and the autoclave as equipment, Florida Department of Health establishment and artist licensing and bloodborne pathogen training, biohazard disposal, booth rent received from independent artists versus commissions paid to employees, nonrefundable deposits as income, tips, aftercare products and jewelry as taxable inventory, and the studio build-out.

Small Business Tax

Tattoo Studio Entity and Estimated Taxes: The Studio LLC, the Artist Who Is Her Own Business, the S Election for the Owner Who Profits From the Chairs, and the 1099-K That Isn't All Yours

October 4, 2026

Entity structure and estimated taxes for tattoo studios and independent tattoo artists: the studio LLC that holds the establishment license, the artist as a sole proprietor or single-member LLC paying booth rent, when the studio owner's profit from rent and retail supports an S election, estimated taxes for artists with no withholding, reconciling a shared card processor's Form 1099-K, and the shift from booth rent to employment.

Cross-Border Tax (U.S.–Canada)

Tax Court of Canada: Informal or General Procedure

October 4, 2026

Appealing to the Tax Court of Canada: the informal procedure limits, the general procedure, filing deadlines and fees, representation, evidence and burden of proof, settlement, costs, and appeals to the Federal Court of Appeal.

U.S. Tax Explained Series

Fringe Benefits Employees Don't Pay Tax On

October 4, 2026

Tax-free fringe benefits for small business: health, retirement, education assistance, dependent care, group-term life, commuter, de minimis and working-condition benefits, and the owner limits.

U.S. Tax Explained Series

Harvesting Losses Without Tripping the Wash Sale Rule

October 4, 2026

Tax-loss harvesting and the wash sale rule: offsetting capital gains, the $3,000 ordinary income limit, the 61-day window, substantially identical securities, IRA and spouse accounts, basis adjustment, and losses on business assets.

U.S. Tax Explained Series

The Taxpayer Advocate: When Form 911 Gets Results

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.

Small Business Tax

Towing Company Deductions: The Wreckers That Escape the Vehicle Caps, the Impound Lot, the Insurance That Costs More Than the Fuel, and the Lien Sale

October 4, 2026

Tax deductions for a towing and recovery business: tow trucks and rollbacks as heavy equipment with full first-year depreciation and the heavy highway use tax, fuel and the interstate fuel tax agreement, the storage and impound lot, on-hook and garage keepers insurance, dispatch software and licensing, drivers as employees, motor club and police rotation income, storage fees, and income from lien sales of abandoned vehicles.

Small Business Tax

Towing Company Entity and Estimated Taxes: The LLC per Lot, the Rotation Contract That Builds the Fleet, the Drivers Who Work Nights, and the Year Two Wreckers Erase the Tax Bill

October 4, 2026

Entity structure and estimated taxes for a towing company: the operating LLC and the S election, separate LLCs for the impound lot and the fleet, the police rotation or motor club contract that drives fleet growth, drivers as employees and overtime, round-the-clock revenue with steady estimated payments, the equipment year that wipes out taxable income, and selling a towing business.

U.S. Tax Explained Series

Trader Tax Status and the Section 475 Election

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.

Small Business Tax

Tutoring Business Deductions: The Materials, the Miles Between Students, the Platform's Cut, the Home Office, and the Parent Who Pays in Cash

October 4, 2026

Tax deductions for tutors and tutoring businesses: curriculum and test prep materials, mileage to students' homes, online platform fees and their Forms 1099, the home office or the rented classroom, software and video tools, background checks and certifications, subject training versus degree programs, cash and app payments from parents, and why tutoring is not a specified service business.

Small Business Tax

Tutoring Entity and Estimated Taxes: The Side Tutor With a Day Job, the Full-Time Tutor's LLC, the S Election at the Fourth Tutor, and the School-Year Quarterly

October 4, 2026

Entity structure and estimated taxes for tutors and tutoring companies: the side tutor who covers the tax through paycheck withholding, the full-time tutor's LLC, when a tutoring company with several tutors should elect S status, tutors as employees or contractors, estimated taxes on a school-year calendar with summer and exam-season swings, and prepaid packages.

U.S. Tax Explained Series

UBIT: When a Nonprofit Owes Income Tax

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.

Cross-Border Tax (U.S.–Canada)

U.S. Stocks in a TFSA: The 15 Percent You Don't Get Back

October 4, 2026

U.S. stocks in a TFSA: the 15 percent treaty withholding on U.S. dividends, why the treaty exempts RRSPs but not TFSAs, no foreign tax credit inside the account, U.S.-listed versus Canadian-listed funds, where to hold U.S. dividend payers, and the U.S. citizen case.

U.S. Tax Explained Series

Petitioning the U.S. Tax Court Without Paying First

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.

U.S. Tax Explained Series

Business Mileage or Actual Costs: Deducting a Vehicle

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.

Small Business Tax

Vending Machine Business Deductions: The Machines, the Product That Is Inventory, the Commission to the Location, the Route Van, the Cash Count, and the Sales Tax Baked Into the Price

October 4, 2026

Tax deductions for vending operators: machines as depreciable equipment, snacks and drinks as inventory, commissions paid to host locations and their Forms 1099, the route vehicle, card readers and telemetry, cash collection records, spoilage, and Florida's method of computing sales tax on vended sales from gross receipts.

Small Business Tax

Vending Machine Business Entity and Estimated Taxes: The LLC, the S Election at the Hundredth Machine, the Route You Buy, the Steady Quarter, and the Product Inventory That Isn't a Deduction Yet

October 4, 2026

Entity structure and estimated taxes for vending operators: the LLC that holds the placement agreements, the S election once route profit exceeds the value of the owner's servicing time, buying a route and allocating the price among machines, product, and placements, estimated taxes on income that barely changes month to month, the equipment year, and why a warehouse of product does not reduce taxable income.

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