Will Filing Bankruptcy Affect My Tax Return or Refund?
Learn how bankruptcy affects your tax return, from filing splits and refund handling to which older tax debts get discharged and which liens survive.
What Is CSR Accounting? Frameworks, Double Materiality, and Assurance
Learn how CSR accounting works, from the environmental, social, and governance metrics firms track to the frameworks, mandates, and assurance behind them.
Can You Pay Dividends With Negative Retained Earnings?
Learn how corporations can pay dividends with negative retained earnings, from state law solvency tests to tax treatment and board liability risks.
What Is a Loan Payable? Recording, Interest, and Tax Rules
Learn how a loan payable is recorded and carried on the books, from initial entries and interest through defaults, tax effects, and refinancing changes.
Where Do I Mail My IRS Installment Agreement Form?
Learn where to mail IRS Form 9465 based on your state and filing situation, from sending it with your return to mailing it separately or applying online.
Factoring Journal Entries With and Without Recourse
Learn how factoring journal entries with and without recourse work, from choosing sale versus borrowing treatment to handling fees and customer defaults.
Can I Buy Multiple Properties in a 1031 Exchange?
Learn how buying multiple properties in a 1031 exchange works, from identification rules and deadlines through reinvestment targets and IRS reporting.
Do Minors Pay Social Security Tax? Exceptions and Self-Employment
Learn how Social Security tax applies to minors, from exemptions for family and casual work to self-employment and the long-term value of contributions.
What Is IRC 509(a)(1) and the Public Support Test?
Learn how the IRC 509(a)(1) public support test works, from calculating your funding mix and applying key limits to keeping or regaining public charity status.
How to Notify the IRS of a Death: Form 56, 1040, and Estate Returns
Learn how to notify the IRS of a death, from proving legal authority for the estate to filing the returns it triggers and protecting yourself afterward.