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S-Corp Shareholder Basis: Stock Basis, Debt Basis, and At-Risk Rules Explained S-Corp shareholders can only deduct pass-through losses to the extent of their ba
Adding a Partner to an LLC: Tax Implications, IRC §721, and §754 Election Guide Adding a partner to an existing LLC triggers a cascade of tax consequences that
How to Report Schedule K-1 Income from Partnerships and S-Corps on a Client's Form 1040 A Schedule K-1 is not reported as a single number — it maps to at least
Net Operating Loss NOL Carryforward Rules for CPAs: The Complete 2025 Guide The Tax Cuts and Jobs Act permanently rewired how net operating losses work. Since 2
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 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
How to File a Business Tax Extension for a Business Client: Form 7004 Step-by-Step Filing Form 7004 grants an automatic 6-month extension to file a business inc
How to Qualify for and Preserve the QSBS Gain Exclusion Under IRC §1202 Qualified Small Business Stock offers eligible shareholders of qualifying C-Corps the ab
How to Evaluate and Implement a Holding Company Structure for Business Clients A holding company structure — in which a parent entity owns one or more operating
How to Make a QSub Election for an S-Corp's Subsidiary The Qualified Subchapter S Subsidiary QSub election under IRC §1361b3 allows an S-Corp that wholly owns a