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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
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
Earned Income Tax Credit EITC for CPAs: Eligibility Rules, 2025 Limits, and §6695g Due Diligence The Earned Income Tax Credit is one of the largest refundable c
Switching from Cash Basis to Accrual Accounting: Tax Implications Every CPA Must Know Switching a client from cash basis to accrual accounting creates a one-tim
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
Adding a Partner to an LLC: Tax Implications, IRC §721, and §754 Election Guide Adding a partner to an existing LLC triggers a cascade of tax consequences that