How to Capitalize Loan Fees: GAAP Amortization and Tax Rules
Learn how to capitalize loan fees under GAAP and tax rules, from qualifying costs through amortization, refinancings, payoffs, and IRS reporting.
What Is a GIIN Number? FATCA Rules and Who Needs One
Learn how a GIIN number fits into FATCA compliance, from which foreign entities must register and how the code reads to keeping registration active.
Quanto Swap: Structure, Pricing, and U.S. Tax Treatment
Learn how a quanto swap works, from its structural mechanics and pricing drivers to risk management, U.S. tax treatment, and comparable alternatives.
Capital Loss Carryover Worksheet: Rules, Limits, and Examples
Learn how the capital loss carryover worksheet works, from confirming you have a carryover and splitting the amounts to reporting and state rules.
Retiree Reimbursement Account: Tax Rules, HSA and ACA Impact
Learn how retiree reimbursement account rules work, from tax-free reimbursements and eligible expenses to HSA and ACA interactions and estate outcomes.
What Is a Dividend Rate? Stocks, Funds, Credit Unions, and Taxes
Learn how a dividend rate works across stocks, funds, and credit unions, from calculating yield and judging its quality to how the income is taxed.
1099 Per Diem: Tax Rules for Independent Contractors
Learn how 1099 per diem is taxed for independent contractors, from reporting and deductions to travel recordkeeping and self-employment tax obligations.
GAAP Book Value: Formula, Per-Share Calculation, and Filings
Learn how GAAP book value is calculated and reported, from shareholders' equity components through per-share math to how it stacks up against market value.
PC vs LLC: Ownership, Malpractice Liability, and Tax Treatment
Learn how a PC vs LLC comparison plays out for licensed professionals, from ownership rules and malpractice exposure to tax treatment and governance.
Can I Get a Driver’s License With an ITIN Number?
Learn how getting a driver's license with an ITIN works, from which states allow it and what documents to bring to how the license limits federal ID use.