IRC 1234: Tax Treatment for Options to Buy, Sell, or Write
Learn how IRC Section 1234 options tax treatment works for buyers and writers, from holding periods and closing positions to exceptions and reporting.
Cash-Settled Options: 60/40 Treatment, Form 6781, and Section 1256 Rules
Learn how cash-settled options tax treatment works, from which contracts get 60/40 rates through year-end reporting, offsetting positions, and state rules.
Is State Disability Income Taxable at the Federal Level?
Learn how state disability income is taxed at the federal level, from who paid the premiums to state-by-state treatment, reporting, and family leave.
1099 vs 1099-R: Self-Employment Tax vs Early Withdrawal Penalty
Learn how a 1099 vs 1099-R differs, from the taxes and penalties each can trigger to how they move through your return and fixing wrong or missing forms.
Can You Sell a Property and Reinvest Without Capital Gains?
Learn how to sell property and reinvest without paying capital gains, from investment exchanges to home sale exclusions and other deferral strategies.
IRS Letter 950: How to Respond, Appeal, and Dispute Changes
Learn how to handle an IRS Letter 950, from verifying the notice and responding to proposed changes through appeals, Tax Court, and added penalties.
Rivian R1S Section 179 Deduction: 6,000-Lb Weight Threshold
Learn how the Rivian R1S Section 179 deduction works for businesses, from weight-based eligibility and depreciation rules to leasing and recordkeeping.
Are Rebates Considered Income? Cash Back, Utilities, and 1099s
Learn how the IRS decides whether rebates are considered income, from everyday cash back and utility incentives to business payments and surprise 1099s.
Attestation Engagements: Elements, Types, and SOC Reports
Learn how attestation engagements work under AICPA standards, from the core elements and engagement types to SOC reporting and how the process unfolds.
Taxation of Business Overhead Policies: Premiums, Benefits, and Entity
Learn how business overhead expense insurance tax treatment works, from premium deductions and taxable benefits to how it plays out by entity type.