Are IRAs Protected From Lawsuits? Bankruptcy Caps and State Exemptions
Learn how IRAs are protected from lawsuits, from bankruptcy shields and state exemption rules to the claims and account types that can still be reached.
What Is Receivables Management? Process, Metrics, and Collection Rules
Learn how receivables management works, from setting credit terms and chasing late payments to measuring results, raising cash early, and collection laws.
Gross Dividend vs. Net Dividend: 1099-DIV, Withholding, and NIIT
Learn how gross dividend vs net dividend works, from what drives the gap on your 1099-DIV to how the income is taxed, reinvested, and reported at filing time.
Is a Seller Credit to the Buyer Tax Deductible?
Learn whether a seller credit to the buyer is tax deductible, from its effect on the seller's gain and buyer's basis to reporting and closing details.
Trader Tax Status (TTS): Qualification, Section 475, and Deductions
Learn how trader tax status works, from qualifying as a business trader through the deductions and mark-to-market election to reporting and revoking it.
What Is a Consolidated 1099 Tax Statement?
Learn how a consolidated 1099 tax statement works, from what your broker bundles inside to how each part flows onto your return and handling corrections.
IRS Travel Expense Reimbursement: Accountable Plans and Per Diem
Learn how IRS travel expense reimbursement rules work, from accountable plan basics and documentation to per diem choices and what happens when plans fail.
Sale and Leaseback Example: Accounting, Tax, and Risks
Learn how a sale and leaseback example plays out, from the deal terms and accounting treatment to tax consequences and the long-term risks worth weighing.
IRS Publication 519: Residency, Treaties, and Filing Rules
Learn how IRS Publication 519 applies U.S. tax rules to noncitizens, from residency and treaties to filing requirements and foreign account reporting.
Due From Shareholder: IRS Loan Rules and Reclassification Risks
Learn how a due from shareholder balance holds up as a real loan under IRS rules, from proper structure to reclassification and forgiveness risks.