Arvori
IRS Compliance guides 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.
OBBBA reset AMT exemptions to 2018 levels and doubled the phase-out rate. Single filers above $500K face AMT exposure they didn't have in 2025. Planning guide for CPAs.
Section 409A imposes strict rules on deferred compensation plans. Violations trigger immediate income inclusion plus a 20% excise tax. Here's what CPAs must know.
WOTC can reduce an employer's federal income tax by up to $9,600 per hire. Learn which target groups qualify, the 28-day filing rule, and how to build a compliance workflow.
The BBA centralized partnership audit regime shifts tax liability to the entity. CPAs must understand opt-out elections, the push-out, and partnership representative duties.
IRS workforce cuts in 2025-2026 are reshaping refund timelines, audit rates, and collection enforcement. Here's what CPAs must do differently to protect clients.
PFML employer tax treatment: IRC §45S credit, employer deductions, benefit taxability, payroll reporting, and state program compliance for CPAs.
Form 1099-DA is now live for 2025 crypto transactions. Here's how CPAs reconcile broker-reported proceeds, handle cost basis gaps, and avoid CP2000 exposure.
How CPAs defend clients against IRS worker misclassification findings — Section 530 relief, IRC §3509 reduced rates, VCSP, DOL exposure, and audit response strategy.
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.