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Guides · US Tax

US Tax guides

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

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

Page 21 of 31, newest first.

US Tax

Cost Accounting Standards (CAS): When They Apply, Which Ones Matter, and How to Comply

CAS applies once a contractor crosses a dollar threshold, and that threshold is changing October 1, 2026. Through September 30, 2026, full CAS coverage.

Sep 4, 2026
US Tax

DCAA Indirect Rate Structure: Fringe, Overhead, and G&A Rate Pools Explained

Government contractors allocate shared costs through three pools: fringe, overhead, and G&A. The standard indirect rate structure has three pools: fringe.

Sep 4, 2026
US Tax

DCAA Pre-Award Survey: Accounting System Adequacy and How to Pass SF 1408

Before a cost-type contract is awarded, DCAA often evaluates the accounting system against the SF 1408 checklist's 14 criteria.

Sep 4, 2026
US Tax

Setting Up as a Small Government Contractor: DCAA-Ready Accounting from Day One

DCAA-ready setup starts with SAM.gov registration and a Unique Entity ID (UEI), which replaced the DUNS number in April 2022.

Sep 4, 2026
US Tax

DCAA Timekeeping Requirements: Labor Charging, Floor Checks, and What Auditors Look For

DCAA timekeeping means employees record their own time daily to the right charge number, a supervisor approves it, and corrections keep the original entry.

Sep 4, 2026
US Tax

DCAA Unallowable Costs: FAR Part 31 Cost Principles and What the Government Won't Pay For

FAR 31.205 lists specific costs the government will never reimburse on a cost-type contract. FAR 31.205 lists specific unallowable cost categories.

Sep 4, 2026
US Tax

Dental Associate Compensation Models: Structures, Classification, and the Tax Consequences of Getting It Wrong

How daily guarantees, production percentages, and hybrid pay compare, why nearly every associate is a W-2 employee. Dental practices pay associates.

Sep 4, 2026
US Tax

Buying or Selling a Dental Practice: Valuation, Goodwill, and the Deal Structure That Decides Your Tax Bill

How dental practices get valued, why personal goodwill saves S-corp sellers significant tax, and how purchase price allocation shapes the deal.

Sep 4, 2026
US Tax

DSO Affiliation: State Law, Anti-Kickback Rules, and Tax Planning Before You Sign

Before affiliating with a DSO: corporate practice of dentistry rules by state, anti-kickback and fee-splitting exposure, IRC 269A.

Sep 4, 2026
US Tax

Dental Practice Employee Benefits: Group Health, HRAs, and Fringe Benefit Tax Rules

Group health, QSEHRA, ICHRA, group life, and fringe benefits for a dental practice: what's deductible, what's excludable to employees.

Sep 4, 2026
US Tax

S-Corp vs PLLC vs Sole Prop for a Dental Practice: Which One Actually Fits

Before a dentist picks an entity, the state dental board picks the entity form. A dentist's entity choice runs through two filters, not one.

Sep 4, 2026
US Tax

Dental Equipment Depreciation: Section 179, Bonus Depreciation, and What to Expense First

CBCT units, CAD/CAM systems, and operatory buildouts can all be expensed in year one under Section 179 or bonus depreciation.

Sep 4, 2026
US Tax

Owning Your Dental Office Building: Self-Rental Rules, Cost Segregation, and 1031 Exchanges

Holding a dental office building in its own LLC and leasing it to the practice shields it, but the IRC 469 self-rental rule keeps rental losses passive.

Sep 4, 2026
US Tax

Retirement Plans for Dental Practice Owners: Solo 401(k), Safe Harbor, and When to Add a Defined Benefit Plan

Which retirement plan fits a dental practice at each stage, from a solo 401(k) to a Safe Harbor plan with staff to a defined benefit plan layered on top.

Sep 4, 2026
US Tax

Dental Practice Startup Costs: The IRC 195 Deduction, Build-Out Classification, and First-Year Tax Planning

How a new dental practice deducts pre-opening costs under IRC 195, classifies build-out spending, decides between buying and leasing equipment.

Sep 4, 2026
US Tax

Dental Practice Tax Deductions and Expenses: The Full Category-by-Category Guide

Every deductible expense category for a dental practice, from supplies and lab fees to staff costs, rent, and startup costs.

Sep 4, 2026
US Tax

Amazon FBA Tax Issues: Inventory Nexus, 1099-K, and What Sellers Actually Owe

FBA scatters your inventory across Amazon's warehouse network, and that alone can create a sales tax obligation in every state your stock lands.

Sep 4, 2026
US Tax

Dropshipping Tax Treatment: Sales Tax on Resale, Income Reporting, and When You Need a Resale Certificate

A dropshipper is the retailer of record even though it never touches the product, and that changes who collects sales tax and how income gets reported.

Sep 4, 2026
US Tax

E-Commerce Entity Structure: LLC vs S-Corp and When to Switch

An LLC protects your personal assets but doesn't change your tax bill by itself. A single-member LLC is a liability shield, not a tax election; by default.

Sep 4, 2026
US Tax

Selling Internationally from the US: Customs, Duties, VAT, and How to Stay Compliant

Selling into the EU or UK means charging foreign VAT at checkout, not just shipping the package. Selling into the EU: VAT is due on every consignment.

Sep 4, 2026
US Tax

E-Commerce Inventory Accounting: COGS, FIFO vs Average Cost, and When UNICAP Applies

Cost of goods sold is the single biggest deduction most online sellers have, and the costing method you pick changes taxable income every year.

Sep 4, 2026
US Tax

Estimated Taxes for E-Commerce Sellers: Quarterly Payments, Self-Employment Tax, and How to Calculate

No employer is withholding tax from your store's income, which means you owe it yourself, four times a year. Self-employment tax runs 15.3% (12.4% Social.

Sep 4, 2026
US Tax

E-Commerce Sales Tax Nexus: When Your Online Store Owes Tax in Another State

Economic nexus means an online store can owe sales tax in a state it has never set foot in. Here's how the thresholds work and when to register.

Sep 4, 2026
US Tax

Shopify Bookkeeping: Chart of Accounts, Payment Reconciliation, and Sales Tax Tracking

Shopify's default reports don't map cleanly to a proper set of books. Here's the chart of accounts and reconciliation process that actually works.

Sep 4, 2026