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 5, 2026
Panama taxes only Panama-source income, which is why American retirees and investors go — and why the U.S. return does nearly all the work once they're there. No treaty, territorial local tax, retirement visas, property, corporations, and private foundations, from the U.S. side.
Read more →October 5, 2026
Paraguay's residency programs and territorial tax system attract Americans looking for a low-cost base — and the U.S. return follows them there unchanged. No treaty, what Paraguay does and doesn't tax, qualifying for the exclusion as a new resident, self-employment tax, and what to report.
Read more →October 5, 2026
Singapore's low personal tax, no capital gains tax, and startup scene draw Americans as employees and founders — and leave them with U.S. tax to pay because there's little to credit. No treaty, the exclusion on Singapore salary, founder shares and Form 5471, the Central Provident Fund, and local funds as PFICs.
Read more →October 5, 2026
No personal income tax in Dubai or Abu Dhabi means no foreign tax credit — so the U.S. return carries the full weight. How the earned income and housing exclusions do the work, why self-employment tax is the trap, what a free-zone company triggers, and the accounts that must be reported.
Read more →October 5, 2026
Children born or raised abroad affect an expat's U.S. return in three ways — whether they're U.S. citizens, whether they have a Social Security number, and how the foreign earned income exclusion interacts with the child tax credit. The rules, in the order parents meet them.
Read more →October 5, 2026
Americans abroad get an automatic extension to June 15, can extend to October 15, and sometimes to December 15 — but interest still runs from April 15, and the FBAR has its own calendar. Every expat deadline in one place.
Read more →October 5, 2026
Many Ukrainians have arrived in the U.S. since 2022 on parole, work visas, and new residency — often with accounts, property, and businesses still in Ukraine. When U.S. tax residency begins, what the first return must include, how the treaty and credits work, and what Americans with Ukrainian income face in reverse.
Read more →October 5, 2026
Remote for a U.S. employer from another country? Your wages are still foreign earned income, your W-2 still arrives, and three things need fixing: withholding, state tax, and Social Security coverage.
Read more →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
Tax deductions for an independent ATM operator: machines as depreciable equipment, vault cash as working capital rather than a deduction, surcharge and interchange income, processing and sponsor bank fees, placement commissions paid to merchants and their Forms 1099, armored car and cash loading, cellular connectivity and software, insurance, interest on a vault cash line, and whether the business is passive.
Read more →October 4, 2026
Entity structure and estimated taxes for independent ATM operators: the LLC that holds the sponsor bank agreement and vault cash line, when profit supports the S election, buying a route of placed machines and allocating the price, the active operator versus the passive investor, estimated taxes on income that barely changes month to month, and selling a route.
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
Tax deductions for an auto body and collision repair shop: the paint booth and frame machine as equipment, welders and lifts, paint and materials as inventory versus supplies, parts purchased for jobs, sublet repairs, direct repair program income from insurers, estimating software subscriptions, environmental compliance and hazardous waste disposal, certifications, uniforms, and Florida sales tax on repairs with parts.
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