Who Is a Highly Compensated Employee Under 414(q)(1)(B)?
Learn how a highly compensated employee is defined under 414(q), from the ownership and pay-based tests to why the classification matters for retirement plans.
Are Accelerated Death Benefits Taxable?
Learn when accelerated death benefits are taxable, from illness-based exclusions to situations that trigger tax, reporting, and impacts on Medicaid.
Do I File My LLC Taxes With My Personal Taxes?
Learn how filing LLC taxes with personal taxes works across ownership structures, from pass-through reporting to self-employment tax and elections.
Does 1099-NEC Count as Earned Income? EITC and SE Tax
Learn how 1099-NEC income relates to earned income status for federal tax purposes, from tax credits and retirement eligibility to self-employment tax.
Do W-9 Forms Expire? Changes That Require a New One
Learn how W-9 forms work and whether they expire, from updates that trigger a new form to IRS-required replacements and how long to keep old copies.
W-4 Step 4(c) Extra Withholding: When, How Much, and Paycheck Impact
Learn how W-4 extra withholding works, from deciding when and how much to add through its effect on your paychecks and how to adjust or stop it later.
Is Domestic Partner Health Insurance Taxable?
Learn how domestic partner health insurance is taxed, from when coverage is tax-free to imputed income, payroll and W-2 effects, and state differences.
Construction Loan Accounting: Draws, CIP, and Capitalized Interest
Learn how construction loan accounting works, from recording draws and tracking costs in progress to capitalizing interest and closing projects to fixed assets.
Tax Implications of Intercompany Loans: AFR and Form 5472
Learn how the tax implications of intercompany loans unfold, from arm's-length pricing and documentation to IRS reporting and cross-border considerations.
What Does a Non-Qualified Annuity Mean? Tax Rules and Penalties
Learn how non-qualified annuity taxes work, from contributions and deferred growth through withdrawals, penalties, exchanges, and what happens at death.