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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
How to Handle an IRS Levy or Wage Garnishment for a Client An IRS levy is the legal seizure of a taxpayer's property or rights to property to satisfy a tax debt
How the IRS DIF Score Works: What CPAs Need to Know About Return Selection The IRS does not audit randomly. Every Form 1040, 1120-S, and 1065 filed electronical
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 Use AI Tools Ethically in a CPA Practice: Data Privacy, Confidentiality, and Workflow Guidance AI tools are already embedded in CPA workflows. ChatGPT, C
Child Tax Credit 2025: Income Limits, Phase-Outs, and How to Maximize It for Clients The Child Tax Credit CTC for 2025 is $2,000 per qualifying child under age
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