Arvori
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
Section 174A R&D Expensing: How to Claim Retroactive Relief for 2022–2024 Returns The One Big Beautiful Bill Act OBBBA, enacted July 4, 2025 created IRC §174A,
1099-NEC and 1099-MISC Thresholds for 2026: What CPAs Must Know After the OBBBA The One Big Beautiful Bill Act OBBBA raised the reporting threshold for both For
OBBBA Tip and Overtime Pay Deductions: What CPAs Need to Know for 2025–2028 The One Big Beautiful Bill Act OBBBA introduced two new above-the-line deductions fo
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
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