Arvori
Guides and analysis for CPAs.
Form 6765 now requires project-level reporting in Sections E and F for 2026 filings. Step-by-step guide for CPAs: documentation, business components, and transition rules.
Form 8300 cash reporting: what businesses must file, the 15-day deadline, structuring penalties, and how CPAs build compliance programs for cash-heavy clients.
How to file a §83(b) election: 30-day window, restricted stock mechanics, QSBS holding period, profits interest rules, and when not to elect.
OBBBA restored a cash charitable deduction for non-itemizers in 2026 — $1,000 single / $2,000 MFJ. How it works, who benefits most, and planning implications for CPAs.
The OBBBA senior deduction gives clients 65+ a $4,000 above-the-line AGI reduction through 2028. Phase-out starts at $75K/$150K MAGI. CPA planning strategies for maximum impact.