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Advising Clients Who Want to Bring On Investors: S-Corp vs C-Corp Considerations When a business owner says "I want to bring on investors," the first question a
Can an LLC Be Taxed as an S-Corp in Every State? Short answer: No. A federal S-Corp election under IRC §1361 has no automatic effect on state taxes. Most states
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
Disregarded Entity vs Pass-Through Entity: Key Tax Differences for CPAs A disregarded entity is a pass-through entity — but not all pass-through entities are di
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
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
SECURE 2.0 Act Retirement Plan Changes Every CPA Must Know for 2025–2026 The SECURE 2.0 Act of 2022 Division T of the Consolidated Appropriations Act, 2023, Pub
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