What Is a Realized Gain and How Is It Taxed?
Learn how a realized gain is taxed, from calculating the profit and applying available exclusions or deferrals to determining the rate and reporting it.
Can You File Federal Taxes Jointly and State Separately?
Learn how filing federal taxes jointly and state separately works, from state rules and typical scenarios to splitting income and deductions between spouses.
IRC Section 404 Deduction Limits: DC, DB, and Self-Employed Rules
Learn how IRC Section 404 deduction limits for retirement plans work, from defined contribution and pension rules to timing and self-employed calculations.
I Made $40K This Year: What’s My Tax Refund?
Learn how a tax refund on 40k income takes shape, from the credits and filing situations that drive it to self-employment and marketplace coverage effects.
What Are ADR Fees? Costs, Collection, and Tax Treatment
Learn how ADR fees work for U.S. investors in foreign stocks, from why depositary banks charge them to how they're collected and taxed.
What Is an HCE? IRS Tests, 401(k) Limits, and Safe Harbor
Learn how highly compensated employee 401k rules work, from who the IRS flags and why deferrals get capped to failed-test refunds and safe harbor options.
Can You File State Taxes Only Without a Federal Return?
Learn how to file state taxes without a federal return, from state thresholds and nonresident rules to building a pro forma federal worksheet and e-filing.
Can One Spouse Have an HSA and the Other an FSA?
Learn how one spouse can have an HSA while the other has an FSA, from which FSA types preserve eligibility to timing rules and contribution coordination.
International Bonds: Taxation, PFIC Rules, and FBAR Reporting
Learn how international bonds tax treatment works for US investors, from interest and currency rules to fund pitfalls, reporting, and estate exposure.
How Is a Holding Company Taxed? Federal, State, and Foreign Rules
Learn how a holding company is taxed at the federal, state, and foreign level, from entity choice and intercompany flows to penalty taxes and state reach.