Roth 401(k) Distribution Rules: Penalties, Rollovers, and Inheritance
Learn how the Roth 401(k) distribution rules work, from qualified withdrawals and early-withdrawal penalties to rollovers and inherited accounts.
If Someone Claims Me as a Dependent, Do I Have to File Taxes?
Learn how filing taxes works when someone claims you as a dependent, from the income situations that require a return to reasons you might want to file anyway.
Can a 501(c)(3) Own an LLC? IRS Rules, UBIT, and Exemption
Learn how a 501(c)(3) can own an LLC, from why nonprofits use them and unrelated business income exposure to keeping the charity's exemption intact.
UGMA Account Rules: Taxes, Control Age, and Financial Aid
Learn how UGMA account rules work, from creating and managing the custodial gift through its tax and financial aid impact to the child's eventual takeover.
Contingent Payment Sales: Tax, Earn-Outs, and Form 6252
Learn how contingent payment sales tax treatment works for buyers and sellers, from splitting payments and reporting gain to reclassification and filings.
What Does K-1 Box 20 Code V Mean for Your IRA?
Learn how K-1 Box 20 Code V affects an IRA, from what the partnership is reporting and why the account can owe tax to filing duties and direct ownership.
IRS Pub 590 Table III: Uniform Lifetime for RMDs
Learn how the IRS Publication 590 Table III Uniform Lifetime Table drives RMDs, from doing the math to handling multiple accounts and missed deadlines.
Can You Claim House Insurance on Taxes? Rentals and Home Offices
Learn where homeowners insurance can be tax deductible, from rental properties and home office use to insurance payouts and supporting paperwork.
Section 291: Corporate Preference Items and Real Estate Recapture
Learn how Section 291 recapture works for C corporations, from depreciable real estate gains through related preference items to reporting and penalties.
IRS Code Section 401(a) Qualification Requirements and 2026 Limits
Learn how IRS Code Section 401(a) requirements shape a qualified retirement plan, from who participates and how benefits vest to annual limits and payouts.