What Are Fund Services? Accounting, NAV, and Compliance
Learn how fund services keep an investment vehicle running, from accounting and investor operations to regulatory, tax, and cybersecurity responsibilities.
What Is K-1 Box 14, Code C (Self-Employment Earnings)?
Learn what K-1 Box 14 Code C means for partners, from its role as gross nonfarm income to when it feeds an optional Schedule SE method or can be ignored.
What Is the 180-Day Rule for Partial 1035 Exchanges?
Learn how the 180-day rule for partial 1035 exchanges works, from its origins and timing to the tax consequences of violations and the limits of its reach.
Why Is My HSA Being Taxed? Withdrawals, Limits, and Rollovers
Learn why your HSA may be taxed, from spending and contribution mistakes to rollover mishaps and coverage or residency shifts that create a tax bill.
Does Equipment Rental Get a 1099? Threshold, Forms, Deadlines
Learn how equipment rental 1099 reporting works, from payment thresholds and form selection to vendor rules, filing deadlines, and late-filing penalties.
IRA Capital Gains and Losses: Deferral, Wash Sales, and Withdrawals
Learn how IRA capital gains and losses are treated for tax purposes, from what happens inside the account to wash sale issues and how withdrawals are taxed.
Kiddie Tax Explained: Rules, Calculation, and Form 8615
Learn how the kiddie tax works for children with investment income, from who it applies to and how the bill is figured to reporting and planning options.
Can You Sell a House If You Owe Property Taxes?
Learn how selling a house with unpaid property taxes works, from clearing liens at closing to handling shortfalls and the risks of waiting to list.
Distributions vs. Dividends: Tax Rules by Entity Type
Learn how distributions vs dividends are taxed by entity type, from C-corporation double taxation through pass-through basis rules to owner reporting.
What Is GILTI Tax (Global Intangible Low-Taxed Income)?
Learn how GILTI tax works for U.S. owners of foreign corporations, from who owes it and how it's calculated to the rates, credits, and elections involved.