What Is Tax Jurisdiction and How Does It Apply to You?
Learn how tax jurisdiction works, from the ways governments establish authority over your income to handling overlapping claims and challenging overreach.
IRS Tax Calendar: Filing Deadlines, Estimated Taxes, and Penalties
Learn how the IRS tax calendar of filing deadlines works, from individual and business returns through estimated payments, penalties, and disaster relief.
What Is a Custodial Account? UGMA, UTMA, Taxes, and 529s
Learn how a custodial account works for a minor, from opening and managing it to tax treatment, the handoff at adulthood, and college aid tradeoffs.
How to File Form 4868 Electronically: Four Routes and Rejections
Learn how to file Form 4868 electronically, from the available e-filing routes to handling rejections, payments, and special filing situations.
Accounting Irregularities: Fraud, Detection, and Penalties
Learn how accounting irregularities come to light, from the financial schemes companies use to the criminal, civil, and tax consequences that can follow.
Stock Repurchase Accounting: Cost and Par Value Methods
Learn how stock repurchase accounting works under U.S. GAAP, from the methods for recording a buyback through reissuing or retiring the shares afterward.
Changing Ownership of Replacement Property: 1031 Same Taxpayer Rule
Learn how changing ownership of 1031 replacement property works, from safe entity moves and holding timelines to transfers that collapse the deferral.
Are Trust Administration Expenses Deductible on Form 1041?
Learn how trust administration expenses are deductible on Form 1041, from fiduciary-only rules to allocating fees and passing deductions to beneficiaries.
Social Security Wage Base History: Yearly Limits and How They’re Set
Learn how Social Security wage base history runs from early legislated increases through today's automatic adjustments and its role in payroll taxes.
What Is the Income Limit for Married Filing Jointly?
Learn how income limits for married filing jointly affect a return, from tax brackets and credits through retirement breaks and surtaxes on higher earners.