Will I Get a 1099-R If I Didn’t Withdraw Anything?
Learn why you might get a 1099-R even if you didn't withdraw anything, from the internal account movements that trigger one to how to read and report it.
Lack of Internal Controls: Fraud, Penalties, and Liability
Learn how a lack of internal controls can expose a company and its leaders to fraud losses, regulatory and investor fallout, and personal executive liability.
Intraperiod Tax Allocation: Methods, Backwards Tracing, and Disclosures
Learn how intraperiod tax allocation works under ASC 740, from assigning tax across statement components to backwards tracing and disclosure rules.
Can I Write Off HELOC Interest? Uses, $750K Cap, and Records
Learn how writing off HELOC interest works, from qualifying uses and debt limits to mixed draws, business borrowing, and recordkeeping on your return.
Merrill Lynch Donor Advised Fund: Contributions, Deductions, and Grants
Learn how a Merrill Lynch donor advised fund works, from funding and deductions to investing the assets, recommending grants, and planning for succession.
Ivory Coast Tax Rates: Corporate, Individual, VAT, and Withholding
Learn how Ivory Coast tax rates work for businesses and individuals, from corporate and salary taxes to VAT, cross-border withholding, and incentives.
IRS Form 5329 for a Missed RMD: Penalty, Part IX, and Waiver
Learn how to use Form 5329 for a missed RMD, from reporting the shortfall and penalty to requesting a waiver and handling multi-year or inherited cases.
Colombia Withholding Tax: Rates, Treaty Relief, and Payer Duties
Learn how Colombia withholding tax works on cross-border payments, from rates by income type through treaty relief and the duties facing local payers.
SERP Payments on W-2: Box 12 Codes Y and Z, FICA, and SSA-131
Learn how SERP payments on W-2 are reported, from wage box treatment and withholding to Social Security impacts and payments made to beneficiaries.
QTIP Trust Requirements: Income Rule, Election, and Drafting Errors
Learn how QTIP trust requirements work, from the spousal income and control rules through the executor's election and common drafting errors.