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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
C-Corp vs S-Corp vs LLC: The Complete Entity Selection Guide for CPAs Most clients should default to LLC — with S-Corp election once net profit reliably exceeds
How to Identify IRS Audit Triggers and Defend Business Clients Through Examination The IRS audited approximately 0.44% of individual returns in fiscal year 2023
Business Tax Return Deadlines 2025: Filing Calendar for 1120-S, 1065, and 1120 S-Corp and partnership returns are due March 15 — six weeks before the individual
How to Establish Document Retention Requirements for Business Clients Under IRC §6001, every person liable for tax is required to keep books and records suffici
How to Minimize Self-Employment Tax for High-Earning Business Clients Self-employment tax is frequently the single largest tax on high-earning sole proprietors
How to Calculate and File Quarterly Estimated Taxes for Business Clients Estimated quarterly tax payments are required for any client who expects to owe at leas
How to Apply Bonus Depreciation and Section 179 for Business Clients in 2025 The One Big Beautiful Bill Act OBBBA restored 100% first-year bonus depreciation fo
QBI Deduction in 2025: How Section 199A Works After OBBBA The Section 199A Qualified Business Income deduction allows eligible pass-through business owners to d