What Is Appreciated Property and How Is It Taxed?
Learn how appreciated property is taxed, from the rates on different assets and holding periods to transfers, inheritance, and ways to reduce the bill.
Address for Amended Tax Return: Where to Mail by State or E-File
Learn how to find the right address for an amended tax return, from mailing and courier options to e-filing and handling the state return separately.
Is a Cash Gift Considered Income for Tax Purposes?
Learn whether a cash gift is considered income for tax purposes, from the recipient's federal treatment to the giver's obligations and state rules.
Type D Reorganization: Acquisitive vs. Divisive Rules and Tax Treatment
Learn how a Type D reorganization works, from the split between acquisitive and divisive deals to the requirements, tax treatment, and reporting steps.
What Are Accrued Distributions and How Are They Taxed?
Learn how accrued distributions are taxed across business entities, from when the obligation forms through basis effects and the timing of what you owe.
How to Fill Out Form W-9 for a 501(c)(3) Nonprofit
Learn how to fill out Form W-9 for a 501(c)(3), from your nonprofit's name and tax classification to claiming exempt status and returning the signed form.
Do Missionaries Pay Taxes? Housing, Foreign Income, and SE Tax
Learn how taxes work for missionaries, from housing and foreign income rules to Social Security obligations and filing duties while serving abroad.
What Is a Dollar Account? Uses, Fees, and Reporting Rules
Learn how a dollar account works for holders abroad, from everyday banking uses and costs to the reporting duties US persons owe on foreign balances.
What If the IRS Rejected Your Tax Return After the Deadline?
Learn how to handle an IRS rejected tax return after the deadline, from resubmission windows and fixes to penalties, abatement options, and payment issues.
50/50 Cash and Stock Merger: Tax Treatment, Basis, and Reporting
Learn how 50/50 cash and stock merger tax implications work, from taxing the cash side to setting basis in new shares and reporting the deal to the IRS.