What Is IRS Section 7216? Tax Preparer Disclosure Rules
Learn how IRS Section 7216 governs tax preparer use of client return information, from consent rules and exceptions to penalties and reporting misuse.
What Is Internal Control Over Financial Reporting (ICFR)?
Learn how internal control over financial reporting works at public companies, from the legal framework and management testing to audits and failures.
What Does Tax Rebate Mean? Stimulus, Energy, and Property Rebates
Learn what a tax rebate means, from how it differs from refunds and credits to the programs that issue them and the rules that can reduce your payment.
How to File Taxes for Affiliate Marketing: Forms and Deductions
Learn how to file taxes for affiliate marketing income, from required forms and deductible expenses to quarterly payments and business structure choices.
Net Liquidity: Formula, Ratios, and Tax Impact
Learn how net liquidity works for businesses and individuals, from calculating the figure and comparing it to related ratios to weighing the tax tradeoffs.
Form 851 Instructions: Affiliations Schedule and Member Changes
Learn how Form 851 instructions work for consolidated groups, from listing subsidiaries and allocating payments to reporting mid-year ownership changes.
SEP IRA Form 5498: Box 8, Contributions, and Corrections
Learn how SEP IRA Form 5498 works, from what your custodian reports and how it lines up with your deduction to fixing errors and avoiding contribution penalties.
IRS Tax Rules for Cash Value Life Insurance Policies
Learn how cash value life insurance tax rules work, from tax-deferred growth and withdrawals through surrenders, death benefits, and estate treatment.
When Are Loan Origination Fees Tax Deductible?
Learn how loan origination fees can be tax deductible, from home purchases and refinances to second homes, rentals, and business or investment loans.
Can You Deduct Sales Tax on a Leased Car? SALT Cap and Itemizing Rules
Learn how to deduct sales tax on a leased car, from itemizing and SALT rules for personal leases to write-offs and recordkeeping for business leases.