Business, Corporate & Nonprofit Taxes

Revocation of S Corp Election: Filing, Timing, and Re-Election Rules

Short Year Tax Return Due Dates by Entity Type

How to Get a Tax ID Number for Your Business

IRC 162 Trade or Business Expenses: Tests, Categories, and Limits

Does a Holding Company Need an EIN? Triggers and Exceptions

How to Revoke an S Corp Election Retroactively

Loans to Directors: Board Approval, IRS Treatment, and Penalties

What Type of Property Is Goodwill: Section 197 or Capital Asset?

Debt Basis Restoration: S Corp Rules, Repayment Trap, and Form 7203

IRS 1023-EZ Status: Processing Times, Delays, and Next Steps