FAS 91: Deferring and Amortizing Loan Origination Fees and Costs
Learn how FAS 91 accounting for nonrefundable loan fees and costs works, from identifying qualifying items through amortization and later loan events.
What Is the Impact of Receiving Boot in a §351 Transaction?
Learn how receiving boot in a Section 351 transaction impacts your taxes, from gain recognition and income character to basis adjustments and reporting.
How to Have the Least Amount of Taxes Withheld
Learn how to have the least amount of taxes withheld from your paycheck, from W-4 adjustments and pre-tax contributions to safe-harbor floors.
¿Qué es el IRS, para qué sirve y cómo funciona?
Conozca qué es el IRS y cómo funciona, desde presentar su declaración y sus derechos hasta auditorías, multas y opciones de ayuda al contribuyente.
Do Banks Get 1099s? The Corporate Exemption and Its Exceptions
Learn whether banks get 1099s under the corporate exemption, from the payment types that still require reporting to the compliance risks of skipping a form you owed.
IRS Form 12153 Instructions: Filing Deadline, Parts, and Delivery
Learn how to file Form 12153 for a Collection Due Process hearing, from meeting the filing deadline and completing the form to delivering it properly.
Am I Required to Make Estimated Tax Payments?
Learn whether you're required to make estimated tax payments, from the rules and situations that trigger them to deadlines, payment options, and penalties.
Buying a House With a Life Estate: Price, Basis, and Risks
Learn how buying a house with a life estate works, from pricing and upkeep duties to tax, title, and Medicaid risks once the life tenant dies.
When Do You Receive a 1099? Dates, Delays, and Missing Forms
Learn when you receive a 1099, from the standard mailing deadlines to why brokerage forms lag behind and what to do when an expected form never arrives.
IRS Pub 78 Database: TEOS Lookup, Codes, and Donor Records
Learn how IRS Publication 78 and the TEOS database work, from finding eligible charities and reading deductibility codes to why organizations drop off the list.