Can S-Corp Owners Contribute to an HSA? The 2% Shareholder Rule
Learn how S-Corp owners can contribute to an HSA under the 2% shareholder rule, from eligibility and payroll treatment to contribution limits and reporting.
State Wealth Tax Proposals: Moore, Uniformity, and Valuation Hurdles
Learn how state wealth tax proposals are taking shape, from the states leading the push to the constitutional and practical hurdles blocking enactment.
What Is Form SS-8 Used For: Worker Classification and IRS Filing
Learn what Form SS-8 is used for, from how the IRS weighs worker classification to filing the request and what a determination means for both sides.
Analytical Review: Purpose, Techniques, and Audit Timing
Learn how analytical review in auditing works, from the techniques auditors rely on to when the procedures occur and how unexpected variances get resolved.
Cookie Jar Reserves: Techniques, Penalties, and Warning Signs
Learn how cookie jar reserves work, from the techniques companies use and the laws they break to enforcement penalties and warning signs for investors.
What Is Fiduciary Income Tax for Trusts and Estates?
Learn how fiduciary income tax works for trusts and estates, from filing and rate rules to splitting income with beneficiaries and planning distributions.
Can Donors Be Anonymous on Form 990 Schedule B?
Learn how donor anonymity on Form 990 Schedule B works, from IRS reporting thresholds to public disclosure rules and the risks of getting it wrong.
Form 1099-INT for an HYSA: Boxes, Bonuses, and Penalties
Learn how an HYSA 1099-INT is reported and taxed, from reading the form and shared accounts to estimated taxes, penalties, and foreign filings.
Put the Wrong Quarter on an EFTPS Payment? Cancel or Reallocate
Learn how to fix a wrong quarter on an EFTPS payment, from canceling or reallocating the deposit to clearing penalties and avoiding repeat errors.
Can You Contribute to an IRA After Age 72? Traditional, Roth, and RMDs
Learn how contributing to an IRA after age 72 works, from Traditional and Roth rules to RMD coordination, spousal accounts, and excess contributions.