1099-MISC Box 6: Medical Payments, Filing, and Penalties
Learn how 1099-MISC Box 6 medical and health care payments work, from payer filing duties and corrections to how providers report the income at tax time.
Safe Harbor Tax Rules: 110% Threshold, Prior-Year Target, and Waivers
Learn how the safe harbor rules for estimated taxes work, from prior-year and current-year targets to uneven income and relief when you fall short.
What Is Compensation Expense? Components, Accruals, and Tax Rules
Learn how compensation expense is recorded, from the pay and benefits it covers to period-end accruals and the rules governing tax deductions.
Do 401(k) Withdrawals Count as Income for Obamacare?
Learn whether 401(k) withdrawals count as income for Obamacare, from the types that affect your subsidy to what crossing the line costs and how to plan.
What Are Pre-Tax Deductions on My Paycheck? Types and Tax Savings
Learn how pre-tax deductions on your paycheck work, from the benefits that qualify and the taxes they reduce to annual limits and W-2 verification.
Can I File Taxes From 3 Years Ago? Refund Deadline and Penalties
Learn how filing taxes from three years ago works, from refund deadlines and old income records to penalties, payment options, and state returns.
How to Remove a Tax Lien from Your Property: Payoff or Discharge
Learn how to remove a tax lien from your property, from paying or settling the debt to seeking a discharge, withdrawal, or appeal of a wrongful filing.
Form 8878: IRS e-file Signature Authorization for Extensions
Learn how Form 8878 fits into e-filing a tax extension, from when your signature is needed and what it authorizes to how it differs from Form 8879.
IRC 2503(b): Income Interest, Crummey Powers, and the GST Trap
Learn how an IRC 2503(b) trust works, from splitting the gift and valuing the income interest to Crummey powers, GST pitfalls, and tax reporting.
Does a Dormant Partnership Have to File Taxes?
Learn how dormant partnership tax filing works, from ongoing federal and state obligations to penalty relief and whether to stay dormant or dissolve.