How Long Does It Take to Get a Tax Residency Certificate?
Learn how long it takes to get a tax residency certificate, from timing your filing and avoiding delays to tracking progress and receiving your copies.
IRS-Sanctioned Life Insurance: Death Benefits, MECs, and Loans
Learn how life insurance tax rules apply, from death benefit treatment and accessing cash value to ownership choices for estate and business planning.
Corporation Donations: 10% Limit, Carryforward, and Substantiation
Learn how the corporate charitable donation deduction works, from qualifying gifts and valuation rules to substantiation, timing, and S corp treatment.
Are Management Fees Between Related Companies Deductible?
Learn how management fees between related companies are treated by the IRS, from arm's length pricing and documentation to cross-border and state rules.
SIMPLE IRA Contribution Deadlines: Deposits, Setup, and Notices
Learn how SIMPLE IRA contribution deadlines work, from depositing deferrals and employer contributions to plan setup, notices, and termination rules.
Where Is MAGI on Form 1040? Line 11, Add-Backs, and Formulas
Learn how to find MAGI on Form 1040, from the starting line and required add-backs to how the formula shifts across different tax benefits and credits.
Prior Period Adjustment Disclosure: Materiality, 8-K, and Clawbacks
Learn how prior period adjustment disclosure works for public and private companies, from materiality and footnote rules to SEC filings and clawbacks.
Residual Value Guarantee Explained: ASC 842 and IFRS 16
Learn how a residual value guarantee works in a lease, from why lessees or third parties agree to it to the accounting, tax, and consumer rules that apply.
What Is a Trade Allowance: ASC 606, ASC 705-20, and Robinson-Patman
Learn how trade allowance accounting works for suppliers and buyers, from revenue and inventory treatment through tax and antitrust obligations sitting on top.
Pro Forma 1120: Projecting Tax and Estimated Payments
Learn how a pro forma 1120 projects corporate tax, from modeling financials and reconciling book to taxable income through quarterly estimated payments.