IRS Name Control Rules for Individuals and Businesses
Learn how the IRS name control works for individuals and businesses, from how the four-character code is derived and where it matters to fixing a mismatch.
Capital Loss Deduction Limit: $3,000 Cap, Carryovers, and Exclusions
Learn how the capital loss deduction limit works, from applying losses against income and carrying excess forward to cases where losses don't qualify.
What Is Code 3121? Wage Exclusions, Fringes, and Penalties
Learn how IRC Section 3121 shapes FICA, from the work that counts as employment to the pay that escapes wages and the penalties for noncompliance.
What Is IRC 267? Related Party Losses, Deductions, and Attribution
Learn how the IRC Section 267 related party rules work, from who counts as related through disallowed losses, deferred deductions, and key exceptions.
Audit Deficiencies: Severity Tiers, Disclosure, and Remediation
Learn how audit deficiencies in internal controls are graded, from severity tiers and disclosure duties to remediation and consequences of inaction.
How to Defer Income to Next Year: Rules, Strategies, and Risks
Learn how to defer income to next year, from retirement and health account moves for employees to timing strategies for business owners and investors.
Taxes on $3,500: Self-Employment, W-2, and Filing Rules
Learn how taxes on $3,500 income work, from the impact of employment type and deductions to filing requirements, credits, and state-level considerations.
How Long Does a Tax Lien Stay on Your Credit Report?
Learn how long a tax lien stays on your credit report, from the credit bureaus' reporting rules to where liens still cause trouble and how to clear them.
Is Your Spouse a Dependent on W-4: Step 2 vs Step 3 Explained
Learn whether your spouse is a dependent on a W-4, from picking a filing status and handling two incomes to knowing when to update withholding.
Is a Safe Harbor 401(k) Match Pre-Tax or Roth?
Learn how safe harbor 401(k) matches are taxed, from the default pre-tax rule and newer Roth election options to what happens when you take distributions.