What Is the Difference Between a W-9 and a Substitute W-9?
Learn how the difference between a W-9 and a substitute W-9 works, from validity rules and formatting to electronic signatures and choosing the right form.
Negative Goodwill: Bargain Purchase Gains and Tax Treatment
Learn how negative goodwill arises in a bargain purchase, from measuring and reassessing the deal to recognizing the gain, tax treatment, and why it happens.
How to Change Members of an LLC With the IRS: EIN and Filings
Learn how to change members of an LLC with the IRS, from EIN and classification impacts through annual return reporting and syncing your state filings.
Intercompany Loan Agreement: AFR, Form 5472, and 163(j) Limits
Learn how intercompany loan agreement requirements work, from arm's-length terms and interest pricing to cross-border withholding and deduction limits.
Do I Charge Sales Tax for Out-of-State Customers?
Learn how charging sales tax to out-of-state customers works, from when nexus kicks in to registering, collecting, filing, and handling marketplace sales.
How to Set Up a Section 105 Medical Reimbursement Plan
Learn how to set up a Section 105 medical reimbursement plan, from entity eligibility and plan design to nondiscrimination testing and ongoing compliance.
83-70: Employee Achievement Awards, Limits, and Qualified Plans
Learn how employee achievement awards tax rules work, from what qualifies for the exclusion to plan requirements, taxable overages, and reporting.
Asset Under Construction: Capitalization, Depreciation, and Tax
Learn how assets under construction accounting works, from capitalizing costs and interest through depreciation, impairment, tax rules, and reporting.
Is a Spouse Considered a Dependent? Taxes, Insurance, and Benefits
Learn how whether a spouse is considered a dependent varies from tax law to health coverage, retirement and survivor benefits, and immigration status.
1099 Transcript: How to Request It, Wait Times, and Cost
Learn how to get a 1099 transcript from the IRS, from the request options and wait times to what the record shows and fixing missing or wrong forms.