26 USC 1014: Inherited Basis, Step-Up, and Valuation Rules
Learn how the inherited property basis step-up works under federal tax law, from valuation and special ownership rules to reporting and selling what you inherit.
Can W-2s Be Emailed? IRS Rules and Security Risks
Learn how W-2s can be emailed under IRS rules, from required consent and disclosures to secure delivery and what to do if yours arrived unprotected.
How to Stop a State Tax Levy: Payment Plans, Offers, and Appeals
Learn how to stop a state tax levy, from reading the notice and weighing payment options to pursuing appeals, hardship relief, and emergency alternatives.
Can You Be a Nonprofit Without 501(c)(3) Status?
Learn how a nonprofit without 501(c)(3) status operates, from tax treatment and fundraising tradeoffs to alternative structures and state-level rules.
What Is a Trust Filing as an Estate Under Sec. 645?
Learn how a Section 645 election lets a revocable trust be taxed as part of the estate, from eligibility and filing to key benefits and when it ends.
Health Insurance Stipend: Taxes, Subsidies, and HRA Alternatives
Learn how a health insurance stipend works for employers and staff, from taxes and marketplace subsidy effects to ACA rules and tax-free HRA alternatives.
Can You Put an Annuity in a Trust? Tax Rules and Trade-offs
Learn whether you can put an annuity in a trust, from how ownership and beneficiary choices work to the tax consequences and planning trade-offs involved.
Do I Need to Bring Tax Returns to My Citizenship Interview?
Learn how bringing tax returns to your citizenship interview fits into naturalization, from which records to gather to how filing issues can affect your case.
How Do I Report Someone Claiming My Child on Their Taxes?
Learn how to report someone claiming your child on their taxes, from filing your own return and submitting the right IRS form to proving you qualify.
If You’re on SSDI, Do You Have to File Taxes?
Learn how to tell whether you have to file taxes on SSDI, from the income math that makes benefits taxable to reporting, withholding, and state rules.