Are 457 Plan Contributions Pre-Tax or After-Tax?
Learn how 457 plan contributions can be pre-tax or after-tax, from traditional and Roth deferrals to contribution limits and upcoming catch-up rules.
What Is the Account Number on Form 1099-NEC?
Learn what the account number on a 1099-NEC represents, from where it sits on the form and why payers use it to what actually matters for your return.
What Are Long-Term Assets? Types, Depreciation, and Tax Treatment
Learn how long-term assets work in business accounting, from the different categories companies own to how their cost is expensed and taxed over time.
How to Request a Federal Tax Lien Payoff Using Form 8821
Learn how the federal tax lien payoff process with Form 8821 works, from authorizing third-party access to requesting the amount and clearing the lien.
What Is a Sales Certificate? Uses, Rules, and Recordkeeping
Learn how a sales certificate works, from who qualifies and how to apply through using it with suppliers, keeping audit records, and avoiding misuse.
What Is a Statutory Audit and Who Needs One?
Learn how a statutory audit works in the United States, from which organizations are required to have one to how audits are conducted and enforced.
Stock Swap Taxation: Deferral Rules, Boot, and the 3.8% Surtax
Learn how stock swap taxation works, from the rules that decide whether gain is deferred to how boot, new basis, and surtax exposure play out at tax time.
How to Apply for a Property Tax Freeze: Forms, Deadlines, Denials
Learn how to apply for a property tax freeze, from checking eligibility and filing with your county to handling denials and keeping the freeze in place.
W-8 vs W-8BEN: W-8BEN-E, W-8ECI, and Treaty Claims
Learn how W-8 vs W-8BEN breaks down, from the full family of forms foreign payees use to how income type and taxpayer status shape which one applies.
How to File State Taxes From Previous Years: Penalties and Relief
Learn how to file state taxes from previous years, from finding old forms and refund deadlines to handling penalties, collections, and relief options.