Can You Pay Property Taxes Separately From Your Mortgage?
Learn how paying property taxes separately from your mortgage works, from qualifying for a waiver to managing payments and the risks of falling behind.
What Does Imputed Income Mean? Benefits, W-2, and Valuation
Learn what imputed income means for workers, from the benefits that trigger it through how it's valued and where it shows up on your paycheck and W-2.
Horizontal Audit vs. Vertical Audit: When to Use Each
Learn how a horizontal audit compares to a vertical audit, from what each approach uncovers to common process reviews and why public companies use both.
What Is 410(b) Coverage Testing and How Does It Work?
Learn how 410(b) coverage testing works, from identifying which employees count through the tests plans must pass and the consequences of failing them.
Code Sec. 1013: Qualified Revocable Trust Tax Election
Learn how a Section 645 election lets a decedent's revocable trust be taxed with the estate, from the tax benefits and eligibility to filing and duration.
Do You Pay Medicare Tax on Capital Gains? The 3.8% NIIT Explained
Learn how Medicare taxes apply to capital gains, from payroll rules and the Net Investment Income Tax to ways to reduce and report what you owe.
SAB 99 Codification: Materiality, SAB 108, and Restatements
Learn how SAB 99 materiality is judged in financial reporting, from qualitative factors and intent to restatements, disclosures, and clawbacks.
IRS Business Transcript: Request Online, by Form 4506-T, or Phone
Learn how to request an IRS business tax transcript, from picking the right type and method to handling third-party requests and common rejections.
Capital Business Equipment: Section 179, Bonus Depreciation, MACRS
Learn how capital equipment depreciation tax rules work, from expensing and accelerated write-offs to standard recovery, dispositions, and recordkeeping.
IRC 4973: How the 6% Excess Contribution Tax Works
Learn how the 6% excess contribution tax works on IRAs, HSAs, and similar tax-favored accounts, from how overages arise to correcting and reporting them.