Sale of Partnership Interest: Section 751, Rates, and Reporting
Learn how the tax treatment of a partnership interest sale works, from figuring your gain and separating ordinary income to applying rates and reporting.
How to Order 1099-NEC Forms: IRS, Vendors, or Electronic Filing
Learn how to order 1099-NEC forms, from requesting official paper copies through the IRS or vendors to filing electronically and picking the best route.
Things You Can Write Off With an LLC: Home Office, Vehicles, QBI
Learn how LLC tax write-offs work, from everyday operating costs and home office use to vehicles, payroll, and the qualified business income deduction.
How to Incorporate a Family Farm: Entity Choice and Section 351
Learn how to incorporate a family farm, from entity choice and tax-free asset transfers to succession planning and ongoing corporate compliance.
Payroll Liability vs Payroll Expense: Withholdings and Deposits
Learn how payroll liability vs payroll expense differ on your books, from recording labor costs and withholdings to deposit deadlines and personal exposure.
Section 105 HRA Plan: Variations, Setup, and Compliance
Learn how a Section 105 HRA plan works, from tax treatment and plan setup through modern HRA variations, compliance testing, and annual reporting.
401(k) W-2 Box 12 Codes D and AA: Limits and Catch-Up Rules
Learn how 401(k) W-2 Box 12 codes D and AA work, from contribution limits and catch-up rules to handling excess deferrals and their impact on your return.
Bookkeeper Requirements: Skills, Certifications, and Compliance
Learn how bookkeeper requirements work in the U.S., from skills and training to certifications and the compliance rules for independent practice.
Private Letter Ruling: Request Requirements, Fees, and Filing
Learn how to request a private letter ruling from the IRS, from preparing your submission and paying the user fee to what happens after you file.
What Happens to HSA Funds When You Die: Beneficiary Tax Rules
Learn what happens to an HSA when you die, from beneficiary designations and tax treatment to downstream effects and claiming the inherited account.