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Guides · US Tax

US Tax guides

364 plain-English guides on us tax, each one ending in what to do next.

All Cross-BorderUS TaxCanadian TaxSmall Business & BookkeepingCFO & AdvisoryTax Planning

Page 12 of 16, newest first.

US Tax

Dental Service Organizations: How DSO Structures Work and What They Mean for Taxes

The dental service organization, or DSO, is one of the most consequential structural shifts in the dental industry.

Aug 27, 2026
US Tax

Dental Hygienist Classification: W-2, 1099, and When a Temp Hygienist Is Actually an Employee

Dental practices often pay temp hygienists on a 1099, but the IRS and state agencies scrutinize these arrangements.

Aug 27, 2026
US Tax

Dental Practice Bookkeeping: Chart of Accounts, Overhead Benchmarks, and Production Tracking

Dental practices run on unique metrics: overhead percentage, production per hour, collection rate, and hygiene ratio.

Aug 27, 2026
US Tax

Dental Practice Entity Structure: LLC, S-Corp, Partnership, and When to Change

The entity structure a dentist picks affects self-employment tax, liability, associate buy-ins, and sale value.

Aug 27, 2026
US Tax

Dental Practice Insurance: Types, Costs, and Tax Deductions

A dental practice carries more insurance lines than almost any other small business its size: malpractice, general liability, workers' compensation.

Aug 27, 2026
US Tax

Dental Practice Retirement Plans: Defined Benefit, Cash Balance, Solo 401(k), and How to Stack Them

A dentist over 45 with steady profit can shelter $200,000 or more a year by stacking a cash balance plan on a 401(k).

Aug 27, 2026
US Tax

Dental Practice Startup Costs: New Practice vs Acquisition and How Each Is Deducted

A dentist starting a practice faces a fork in the road that changes everything about the first-year tax return.

Aug 27, 2026
US Tax

Dental Practice Tax Deductions: Equipment, Supplies, and Every Expense You Can Write Off

Nearly every dental practice cost is deductible; equipment comes off in year one through Section 179 (up to $2,500,000 for 2026) or 100% bonus.

Aug 27, 2026
US Tax

Dental Practice Valuation and Sale: What Sets the Price, How It's Allocated, and How the Tax Works

A dental practice sells as assets, and the split on Form 8594 decides the tax: goodwill is capital gain to the seller.

Aug 27, 2026
US Tax

FICA Tip Credit: The Restaurant Tax Break Worth $18K-$80K Per Year

A single-location restaurant with 15 tipped employees can generate $18,000 to $30,000 per year in credits.

Aug 27, 2026
US Tax

Fix-and-Flip Tax: When the IRS Calls You a Dealer

Flipping houses makes you a dealer in the IRS's eyes, meaning ordinary income rates, self-employment tax, UNICAP on rehab costs, and no 1031 exchange.

Aug 27, 2026
US Tax

Franchise Bookkeeping: Chart of Accounts, Royalty Tracking, and Franchisor Reporting

Franchise bookkeeping must satisfy the franchisor's audit rights and reconcile royalties to POS data. How to build a chart of accounts that handles both.

Aug 27, 2026
US Tax

Franchise Exit Strategy: Selling, Closing, and Retirement Planning for Franchise Owners

Every franchise agreement has an end date. Whether you're fifteen years into a twenty-year term and starting to think about what comes next.

Aug 27, 2026
US Tax

Franchise FDD Tax Review: What the Disclosure Document Tells You About Your Tax Picture

If you're evaluating a franchise opportunity, you've probably been told to "have a lawyer review the FDD." That's good advice.

Aug 27, 2026
US Tax

Franchise Fee Amortization: How IRC 197 Works and Why You Can't Deduct the Fee in Year One

You paid $45,000 to open a franchise. You wrote the check, signed the agreement, and started building out the location.

Aug 27, 2026
US Tax

Multi-Unit Franchise Tax Planning: Holding Companies, Separate LLCs, and Consolidated Strategy

The moment a franchisee signs a second franchise agreement, the tax picture changes in ways that a single-unit operator never has to think about.

Aug 27, 2026
US Tax

Franchise Startup Costs: Pre-Opening Expenses, the IRC 195 Election, and What to Capitalize

Franchise startup costs range from $100,000 to $500,000. Opening a franchise is one of the most capital-intensive ways to start a business.

Aug 27, 2026
US Tax

Franchise Tax Deductions: Royalties, Advertising Fees, and What You Can Write Off

Yes, nearly every fee a franchisor charges you after opening day is deductible in the year you pay it.

Aug 27, 2026
US Tax

Franchise Territory Rights: Exclusive Areas, Development Fees, and the Tax Treatment of Territory Protection

Territory fees, area development rights, and exclusivity payments are Section 197 intangibles amortized over 15 years.

Aug 27, 2026
US Tax

Selling a Franchise: Tax Treatment of Transfers, Resales, and Goodwill Allocation

Selling a franchise triggers capital gains, depreciation recapture, and a purchase price allocation under IRC 1060.

Aug 27, 2026
US Tax

Government Contract Costs: Direct vs Indirect Under FAR 31.2

FAR 31.2 sets which costs are allowable on government contracts. The direct-versus-indirect split drives how costs hit contracts, rates, and DCAA audits.

Aug 27, 2026
US Tax

Government Contractor Indirect Rates: Fringe, Overhead, and G&A

Fringe, overhead, and G&A rates allocate shared costs to government contracts. How to structure the pools, choose bases, and survive a DCAA audit.

Aug 27, 2026
US Tax

Government Contractor Proposal Pricing: Rate Buildup and Cost Proposals

A government cost proposal must build up from direct labor rates through indirect rates to the fully burdened rate, plus fee.

Aug 27, 2026
US Tax

Government Contractor Timekeeping: DCAA Requirements and Labor Charging

Timekeeping is DCAA's most audited area. Labor is typically 50% to 70% of a services contractor's total costs on a government contract.

Aug 27, 2026