What Is the Difference Between Hard Costs and Soft Costs?
Learn how hard costs vs soft costs shape a construction budget, from what falls in each category to the tax, lender, and sales tax rules that follow.
What Is an Unapplied Credit and How to Clear It?
Learn how unapplied credits arise and get cleared, from bookkeeping fixes and related balance comparisons to balance sheet treatment and escheatment rules.
Contingent Consideration Tax Treatment: Asset and Stock Deals
Learn how contingent consideration tax treatment works in asset and stock deals, from imputed interest to compensation and tax-free reorganizations.
Cash Basis to Accrual Conversion: Form 3115 and Section 481(a)
Learn how a cash basis to accrual conversion works, from who must switch and the adjustments involved to filing Form 3115 and the resulting tax impact.
Do I Need to File a Canadian Tax Return as a Non-Resident?
Learn whether you need to file a Canadian tax return as a non-resident, from income that triggers a return to filing from abroad, deadlines, and penalties.
Employment Tax Liability $1,000 or Less: Form 944 Payment and Penalties
Learn how the Form 944 annual employment tax filing works for small employers, from qualifying and paying through penalty exposure and options for fixing mistakes.
Real Estate in a Self-Directed IRA: Prohibited Transactions and UBIT
Learn how self-directed IRA real estate rules work, from titling and prohibited transactions to non-recourse loans, operations, and distributions.
Seller’s Permit vs. Sales Tax Permit: Why the Names Differ
Learn how seller's permit vs sales tax permit terminology differs across states, from what the document authorizes to nexus rules and how to register.
What Is Section 409A of the Internal Revenue Code?
Learn how Section 409A of the Internal Revenue Code governs deferred compensation, from deferral elections and payout timing to option pricing and fixes.
Do You Pay Property Taxes for the Previous or Current Year?
Learn whether you pay property taxes for the previous or current year, from spotting your local system to what it means at closing, on taxes, and in escrow.