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CPE Requirements for CPA License Renewal: State-by-State Guide for 2025–2026 Most states require 40 CPE hours per year or 80 hours per two-year renewal period,
Step-Up in Basis at Death IRC §1014: Tax Planning Guide for CPAs Under IRC §1014a, a beneficiary who inherits a capital asset takes a new cost basis equal to th
How to Handle Gig Economy Tax Reporting for Clients: 1099-K, 1099-NEC, and Platform Income Clients who earn income from Uber, DoorDash, Airbnb, Etsy, Fiverr, or
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
Qualified Opportunity Zone Tax Incentives: What CPAs Need to Know in 2026 Qualified Opportunity Zones still offer a meaningful tax benefit in 2026 — but it is n
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
Short-Term vs Long-Term Capital Gains Tax Rates 2025: A CPA's Reference Guide The difference between a short-term and long-term capital gain/glossary/capital-ga
How to Apply the Primary Residence Sale Exclusion IRC §121: A CPA's Guide The §121 exclusion is one of the most valuable tax benefits in the Code: a single home
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 Evaluate and Submit an IRS Offer in Compromise for Business Clients An Offer in Compromise OIC allows a taxpayer to settle a federal tax debt for less th