Can I File Form 1041 Electronically? Signing, Payment, and Deadlines
Learn how to file Form 1041 electronically for an estate or trust, from eligibility and signing through transmission, paying tax due, and meeting deadlines.
Do Wash Sale Rules Apply to IRA Accounts? Reporting and How to Avoid It
Learn how wash sale rules apply to IRA accounts, from the cross-account trades and spousal situations that disallow a loss to reporting and avoiding it.
Private Equity Fund Liquidation: Waterfall and Tax Rules
Learn how private equity fund liquidation works, from selling off remaining holdings and waterfall distributions to investor taxes and closing filings.
IRS Publication 15: Wages, Withholding, Deposits, and Penalties
Learn how IRS Publication 15 guides employer payroll, from classifying workers and withholding taxes to deposits, returns, and penalties for missteps.
Inheritance Tax Waiver Form: When You Need One and How to File
Learn how an inheritance tax waiver form works in the states that require one, from when you need it and what to gather to filing steps and common delays.
Foreign Exchange Forward Contract: Section 988, ASC 815, and Dodd-Frank
Learn how a foreign exchange forward contract works, from pricing and hedging cash flows to settlement, regulation, and tax and accounting treatment.
IRS Form 990 Schedule H: Community Benefit and 501(r) Rules
Learn how IRS Form 990 Schedule H governs tax-exempt hospital reporting, from community benefit and financial assistance policies to 501(r) compliance.
Is Coffee Tax Deductible: Breakroom, Travel, and Client Rules
Learn when coffee is tax deductible, from beverages served at the office to coffee bought on business travel or with clients, plus the records to keep.
GAAS Independence Standards: Threats, Rotation, and Violations
Learn how GAAS auditor independence standards work, from key threats and prohibited relationships to rotation rules and the cost of violations.
What Happens If You Don’t Report Cash Tips? Penalties and IRS Detection
Learn what happens if you don't report cash tips, from stacking penalties and interest to how the IRS uncovers unreported income and your next steps.