Does Married Filing Separately Affect Health Insurance?
Learn how Married Filing Separately affects health insurance, from Marketplace subsidies and Medicare surcharges to medical deductions and HSA limits.
IRS Publication 3079: Tax-Exempt Organizations and Gaming
Learn how IRS Publication 3079 covers tax-exempt gaming fundraising, from federal tax rules and winner payouts to filings and exempt status risks.
Hybrid Instruments: Accounting, Tax, and Cross-Border Treatment
Learn how the tax and accounting treatment of hybrid instruments works, from GAAP and IFRS reporting to debt-equity classification and cross-border rules.
Is Tree Removal Tax Deductible? Casualty Loss and Basis Rules
Learn when tree removal is tax deductible, from disaster casualty losses and rental property rules to capital improvements and medical necessity.
What Does Whole Dollar Amount Mean for Taxes?
Learn how whole dollar amounts on taxes work, from the rounding rules and when they apply to reporting information returns and avoiding common mistakes.
SAR ESOP: Payout, Tax Timing, and Top-Hat ERISA Status
Learn how a SAR ESOP works at closely held companies, from payout mechanics and tax treatment to ERISA classification and the risks employees carry.
AAR Filing for Partnerships: Deadline and Push-Out Election
Learn how AAR filing for partnerships works under the BBA regime, from timing and filing mechanics to paying the tax or pushing adjustments to partners.
Liquid Assets vs. Fixed Assets: Valuation, Depreciation, and Sale Taxes
Learn how liquid assets vs fixed assets differ in accounting and taxes, from balance sheet placement and valuation to depreciation and sale tax outcomes.
Liability Hedging: Instruments, ASC 815, and Tax Rules
Learn how liability hedging programs work, from choosing instruments and sizing exposures to counterparty risk, accounting treatment, and tax rules.
Revocation of Election Form 56: Filing, Notice, and Residual Liability
Learn how to revoke Form 56, from notifying the IRS that your fiduciary role has ended to shortening assessment windows and limiting residual liability.