IRA Transfer Incident to Divorce: Rules, Penalties, and Tax Forms
Learn how an IRA transfer incident to divorce works, from drafting the divorce paperwork and moving the funds to the tax rules and reporting that follow.
What Is Controllable Profit and How Is It Calculated?
Learn how controllable profit is calculated and used to evaluate segment managers, from which costs count to how it compares with other profit measures.
Section 453B: Gain or Loss on Installment Obligations
Learn how gain or loss on disposition of installment obligations works, from taxable events and note modifications to nontaxable transfers and filing.
401(k) Contingent Beneficiary: Distribution Rules and Taxes
Learn how a contingent beneficiary on a 401(k) works, from naming and updating your backup heirs to the distribution timelines and tax rules that follow.
Contributions in Aid of Construction: Tax Treatment and Refunds
Learn how a contribution in aid of construction is handled for tax purposes, from the utility side and your bill to deductions, refunds, and disputes.
What Is the Tax Treatment for Goodwill Disposal?
Learn how the tax treatment for goodwill disposal works, from figuring basis and allocating the sale price to handling gains, recapture, and state tax.
FRS 20: Equity vs Cash-Settled Awards, Vesting, and Disclosures
Learn how FRS 20 covers accounting for share-based payments, from equity and cash-settled awards through vesting and expense recognition to disclosures.
Do Commissions Get a 1099? 2026 Threshold and NEC Rules
Learn how commissions get a 1099, from worker classification and reporting thresholds to filing duties, recipient taxes, and separate state rules.
What Is an Estate Number and How Do You Get One?
Learn how an estate number works after someone dies, from applying with the IRS through tax filings, beneficiary reporting, and closing it out.
Section 465 At-Risk Rules: Non-Recourse Debt and Form 6198
Learn how the Section 465 at-risk rules shape deductible losses, from what counts toward your at-risk amount to suspended losses, recapture, and reporting.