How Are Dividends Taxed? Rates, Surtax, and 1099-DIV Reporting
Learn how dividends are taxed, from the ordinary and qualified split to special payer rules, the surtax on high incomes, and reporting on your return.
Is Parking Tax Deductible? Self-Employed, W-2, and Pre-Tax Rules
Learn when parking is tax deductible, from self-employed business use and employer pre-tax benefits to medical, charitable, and commuting rules.
Is an IRA Contribution an Above-the-Line Deduction?
Learn how an IRA contribution works as an above-the-line deduction, from eligibility and workplace plan rules to alternatives and filing deadlines.
IRS Publication 1075: Safeguards, Breach Reporting, and Penalties
Learn how IRS Publication 1075 protects federal tax information shared with government agencies, from required safeguards to breach response and penalties.
Does Treasury Stock Affect Retained Earnings? Cost vs. Par Method
Learn how treasury stock affects retained earnings under the cost and par value methods, from buybacks through resales, retirements, and dividend capacity.
How Long Are Leasehold Improvements Depreciated: 15, 20, or 39 Years?
Learn how long leasehold improvements are depreciated, from recovery periods for different property types to first-year deductions and early lease exits.
Do Churches Pay Employee Taxes? FICA, SECA, and Filings
Learn how churches pay employee taxes, from payroll duties for regular staff and ministers to special elections, required filings, and leader liability.
Are Union Dues Taxable Income or Tax-Deductible?
Learn whether union dues are tax deductible, from federal and state rules to self-employed write-offs and when union payments count as taxable income.
Form 8379: Injured Spouse Allocation of a Joint Refund
Learn how Form 8379 injured spouse allocation works, from qualifying and filing through splitting a joint return and receiving your share of the refund.
Are State Inheritance Taxes Deductible on Form 1041?
Learn how state inheritance taxes are handled on Form 1041, from why the deduction fails to where the tax may be recovered and the risks of misreporting.