What Is Dividend Policy? Types, Buybacks, and Legal Limits
Learn how a corporate dividend policy works, from common payout approaches and buybacks to the legal limits, distribution, and tax treatment for shareholders.
LLC Expenses Paid Personally: Reimbursement, Contributions, and Loans
Learn how to handle LLC expenses paid personally, from recovering the money or converting it into equity or a loan to documenting the fix properly.
1099 for Nonresident Aliens: 1042-S, 30% Withholding, Penalties
Learn why a 1099 for nonresident aliens is the wrong form, from proper reporting and withholding rules to filing duties and penalties for getting it wrong.
How to Write a Forensic Accounting Report for Court
Learn how to write a forensic accounting report for court, from scoping the engagement and documenting methodology to meeting federal expert disclosure rules.
How to Audit Cash: Controls, Confirmations, and Red Flags
Learn how to audit cash, from evaluating internal controls and confirming balances with banks to testing reconciliations and spotting fraud indicators.
Do I Have to Pay Tax on Money Transferred from Overseas to the UK?
Learn how tax on money transferred from overseas to the UK works, from taxable versus tax-free transfers and residency to double taxation and reporting.
CPA Sole Proprietor: Licensing, Taxes, and Liability
Learn how running a CPA sole proprietor practice works, from licensing and registration duties to the tax obligations and liability risks you carry alone.
How to Change Your NAICS Code on IRS Tax Returns
Learn how to change your NAICS code with the IRS, from where it appears on business returns to picking the right code and whether errors bring penalties.
Is CRSC Taxable? Exemption, Tax Forms, and CRDP Trade-Offs
Learn whether CRSC is taxable and how the rules apply, from the statutory basis and tax reporting to CRDP trade-offs and handling retroactive awards.
What Is Section 2056? The Unlimited Marital Deduction
Learn how the unlimited marital deduction works for federal estate tax, from qualifying transfers and trust exceptions to portability and state taxes.