Arvori
SEP IRA vs SIMPLE IRA vs Solo 401k: Choosing the Right Retirement Plan for Small Business Clients A self-employed professional with no employees should almost a
1099-K Reporting Threshold Changes: What CPAs Need to Know for 2025 and Beyond The 1099-K reporting threshold is dropping in phases from $20,000 to $600 — the l
SALT Cap at $40,000: How OBBBA Changes the State Tax Deduction for Your Clients The One Big Beautiful Bill Act OBBBA raised the SALT deduction cap from $10,000
Trump Accounts MAGA Accounts: CPA Guide to the New OBBBA Savings Vehicle The One Big Beautiful Bill Act OBBBA created a new federal savings account for children
The Best Niches for a Small CPA Firm: How to Specialize and Command Premium Fees The most consistently profitable small CPA firms in the country share one trait
How to Defend Employee Retention Credit Claims in an IRS Audit The IRS processed nearly $230 billion in ERC claims before issuing a moratorium on new filings in
How to Advise Clients on BOI Reporting Under the Corporate Transparency Act The Corporate Transparency Act CTA, enacted as Division F of the National Defense Au
Inheritance vs. Gift: Tax Implications CPAs Must Know for Client Advice Neither a gift nor an inheritance triggers federal income tax for the recipient at the m
How to Handle an IRS Levy or Wage Garnishment for a Client An IRS levy is the legal seizure of a taxpayer's property or rights to property to satisfy a tax debt
How the IRS DIF Score Works: What CPAs Need to Know About Return Selection The IRS does not audit randomly. Every Form 1040, 1120-S, and 1065 filed electronical