Arvori
Accumulated Earnings Tax: How to Help C-Corp Clients Avoid the IRC §531 Penalty The accumulated earnings tax AET under IRC §531 imposes a 20% penalty on C-Corpo
How to Evaluate and Submit an IRS Offer in Compromise for Business Clients An Offer in Compromise OIC allows a taxpayer to settle a federal tax debt for less th
Passive Activity Loss Rules for Real Estate Investors: The CPA's Guide to IRC §469 The passive activity loss/glossary/passive-activity-loss rules under IRC §469
CPA Fees and Hourly Rates in 2025: What to Charge for Every Service The national median billing rate for a CPA in public practice is $150–$250 per hour, with se
How to Execute a 1031 Like-Kind Exchange for Real Estate Clients A 1031 like-kind exchange allows a client selling real property held for business or investment
SECURE 2.0 Act Retirement Plan Changes Every CPA Must Know for 2025–2026 The SECURE 2.0 Act of 2022 Division T of the Consolidated Appropriations Act, 2023, Pub
Home Office Deduction for Self-Employed Clients: The CPA's Complete Guide The home office deduction under IRC §280A is available to self-employed clients who us
Cost Segregation Studies: How CPAs Accelerate Depreciation for Real Estate Clients A cost segregation study reclassifies components of a real property from 27.5
Real Estate Professional Classification Under IRC §469: How to Qualify and Document It The real estate professional exception under IRC §469c7 converts a rental
Standard Deduction vs Itemized Deductions: How CPAs Decide for Clients in 2025 For the majority of individual tax clients, the 2025 standard deduction wins with