Arvori
IRS Compliance guides for CPAs.
SECURE 2.0 mandatory Roth catch-up rule takes effect January 1, 2026: employees earning over $150,000 in 2025 FICA wages must make catch-up contributions on a Roth basis. Step-by-step guide.
The OBBBA raised the 1099-NEC and 1099-MISC thresholds to $1,000 effective 2026. Here's what changed, which form applies to which payment, and how to update your W-9 workflows.
The 1099-K threshold drops from $20,000 to $600 in phases. Here's how CPAs should adjust workflows, communicate with clients, and avoid CP2000 exposure.
How CPAs defend Employee Retention Credit claims in IRS audits — documentation requirements, exam response strategy, disallowance appeals, and Voluntary Disclosure options.
How CPAs advise clients on BOI reporting under the Corporate Transparency Act — exemptions, beneficial owner definition, filing mechanics, and enforcement status.
How CPAs respond to IRS levies and wage garnishments — CDP hearing rights, the 21-day bank hold, exempt amount calculations, and collection alternatives that stop enforcement.
How the IRS DIF scoring system selects returns for audit — what the formula measures, what elevates scores, UIDIF, and how CPAs use this knowledge defensively.
How CPAs calculate the alternative minimum tax in 2025 — AMTI add-backs, 2025 exemptions ($88,100 single/$137,000 MFJ), Form 6251, ISO planning, and minimum tax credit.
EITC 2025: eligibility rules, income limits ($61,555 single/$68,675 MFJ for 3+ children), qualifying child tests, IRC §6695(g) due diligence requirements, and audit triggers.
How CPAs evaluate OIC eligibility, calculate reasonable collection potential, complete Forms 656 and 433-A(OIC), and manage the IRS review and 5-year compliance period.
How CPAs file Form 7004 for business tax extensions — step-by-step process, estimated tax payment rules, state extensions, and common mistakes by entity type.
IRS worker classification: the three-factor test, Section 530 safe harbor, Form SS-8, and how CPAs document and defend contractor determinations.
IRS Circular 230: CPA ethical obligations, competence standards, conflicts of interest rules, tax return position requirements, and OPR sanctions explained.
How CPAs identify IRS audit triggers and build audit-proof documentation for business clients — DIF scoring, S-Corp red flags, Schedule C scrutiny, and exam response.
Complete 2025 business tax filing deadlines — 1120-S, 1065, 1120 due dates, Form 7004 extension rules, K-1 timing, and penalties for late filing by entity type.
How CPAs establish client document retention schedules — IRS statute of limitations tiers, expense records, S-Corp board minutes, capital assets, and electronic records rules.
How CPAs respond to IRS CP2000 notices — the 60-day window, documentation requirements, response strategy, and when to file a formal appeal.