Full Expensing: Permanent Bonus Depreciation and Section 179 Caps
Learn how full expensing through bonus depreciation and Section 179 works, from qualifying assets and vehicles to recapture, state rules, and filing.
Do You Have to Pay Taxes on Short Term Disability?
Learn how taxes on short term disability work, from who paid the premiums and special situations to reporting benefits and state tax differences.
Can Mom Get Paid Watching Your Child? Exemption, Credit, Benefits
Learn how paying your mom to watch your child affects taxes, from household employee rules and the parent exemption to credits, benefits, and setup.
How to File an IRS 83(b) Election: Deadline, Mailing, and Contents
Learn how to file an 83(b) election with the IRS, from meeting the deadline and preparing the statement to mailing it and knowing what happens next.
Forensic Accounting CPE Requirements: CPA, CFE, and CFF
Learn how forensic accounting CPE requirements work across CPA, CFE, and CFF credentials, from qualifying coursework and shared credit to documentation.
Distributions in Excess of AAA: AEP Ordering, Basis, and Elections
Learn how S corporation distributions in excess of AAA are taxed, from AEP ordering and basis recovery through capital gain and available elections.
Section 103(a) Tax-Exempt Interest: PABs, AMT, and State Tax
Learn how and when municipal bond interest becomes taxable, from private activity and arbitrage rules to AMT exposure, state tax, and sale-related gains.
IRS Publication 936: Home Mortgage Interest Deduction Limits and Claims
Learn how the home mortgage interest deduction works, from qualifying loans and homes to refinancing, claiming it, and whether itemizing pays off.
FASB ASC 850: Related Party Disclosures and Public Company Rules
Learn how ASC 850 related party disclosure requirements work, from identifying related parties and reportable transactions to extra public company rules.
What Is the Discover IRS Consent Form 4506-C?
Learn how the Discover IRS consent form works, from why it arrives and what your signature authorizes to refusal, privacy, and expiration options.