How to Cancel Your Sales Tax Permit: Steps, Final Return, and Records
Learn how to cancel a sales tax permit, from filing the final return and closing out related accounts to keeping records and handling a business sale.
What Are Tax Recovery Charges and Service Fees?
Learn how tax recovery charges and service fees work, from separating real taxes from company add-ons to disclosure rules and pushing back on charges.
Can You Take Residential Energy Credit on Rental Property?
Learn how the residential energy credit works for rental property, from landlord eligibility to depreciation and business credits for energy upgrades.
How to Amend a Partnership Return (Form 1065)
Learn how to amend a partnership return, from choosing the right regime through entity-level payments, push-out elections, and state follow-up.
Journal Entry Testing: PCAOB Standards and Fraud Risk Selection
Learn how journal entry testing works under PCAOB standards, from risk-based selection and analytics to vouching entries and documenting findings.
Employer Tuition Assistance Program: $5,250 Exclusion and Rules
Learn how employer tuition assistance tax rules work, from tax-free education and loan repayment benefits to job-related coursework and plan requirements.
How Long Should You Keep Property Tax Records?
Learn how long to keep property tax records, from annual payment receipts and cost basis documents to rules for rentals, inherited property, and exchanges.
Data Entry Controls: Validation, Processing, and Audit Trails
Learn how data entry controls protect accounting systems, from input validation and processing checks to access rules, audit trails, and ongoing oversight.
Subsidy vs. Tax: Types, Price Effects, and Penalties
Learn how subsidies and taxes compare, from the main varieties of each through their effects on prices and behavior to the fallout of getting them wrong.
IRC 414 Controlled Group Rules: Types, Ownership, and Impact
Learn how IRC 414 controlled group rules treat related businesses as one employer, from ownership and attribution through benefits testing and transitions.