Arvori
QBI Deduction at 23%: How OBBBA's Rate Increase Changes Pass-Through Tax Planning The One Big Beautiful Bill Act OBBBA made two changes to Section 199A that eve
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
Trump Accounts MAGA Accounts: CPA Guide to the New OBBBA Savings Vehicle The One Big Beautiful Bill Act OBBBA created a new federal savings account for children
The Best Niches for a Small CPA Firm: How to Specialize and Command Premium Fees The most consistently profitable small CPA firms in the country share one trait
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
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