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Excess Business Loss Limitation Under IRC §461l: The CPA's Guide to the Permanent OBBBA Rule The excess business loss/glossary/excess-business-loss EBL limitati
QBI Deduction at 23%: How OBBBA's Rate Increase Changes Pass-Through Tax Planning The One Big Beautiful Bill Act OBBBA made two changes to Section 199A that eve
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
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
Advising Clients Who Want to Bring On Investors: S-Corp vs C-Corp Considerations When a business owner says "I want to bring on investors," the first question a
Can an LLC Be Taxed as an S-Corp in Every State? Short answer: No. A federal S-Corp election under IRC §1361 has no automatic effect on state taxes. Most states
How to Use State Pass-Through Entity Tax Elections to Bypass the SALT Cap The $10,000 SALT deduction cap imposed by the Tax Cuts and Jobs Act of 2017 P.L. 115-9
How to Calculate and Plan Around the Alternative Minimum Tax AMT for Clients The alternative minimum tax is a parallel federal tax system under IRC §55–59 desig
Switching from Cash Basis to Accrual Accounting: Tax Implications Every CPA Must Know Switching a client from cash basis to accrual accounting creates a one-tim
Disregarded Entity vs Pass-Through Entity: Key Tax Differences for CPAs A disregarded entity is a pass-through entity — but not all pass-through entities are di