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Guides · US Tax

US Tax guides

1,454 plain-English guides on us tax, each one ending in what to do next.

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

Page 27 of 61, newest first.

US Tax

Home Office Deduction: Simplified Method vs. Actual Expenses and How to Maximize Each

The home office deduction (IRC 280A) allows business owners who use part of their home regularly and exclusively for business to deduct a portion of.

Sep 5, 2026
US Tax

Home Office Deduction: How to Make It Audit-Proof (Regular Method vs Simplified)

Home office deduction requirements (IRC 280A): The two tests (both must be met): 1. Regular use. The space must be used on a regular basis for business.

Sep 5, 2026
US Tax

Home Office Deduction: Complete Guide for Small Business Owners

The home office deduction requires exclusive and regular use of a dedicated space. Simplified method: $5/sq ft up to 300 sq ft ($1,500 max).

Sep 5, 2026
US Tax

Home Office Deduction: Simplified Method vs. Actual Expenses, Qualification Rules, and Audit Risk

The home office deduction requires exclusive and regular business use of a specific area. The simplified method offers $5/sq ft up to $1,500.

Sep 5, 2026
US Tax

Home Office Deduction for Small Business Owners: Regular vs Simplified Method

The home office deduction allows business owners to deduct expenses for the portion of their home used regularly and exclusively for business.

Sep 5, 2026
US Tax

Home Office Deduction: Simplified vs. Actual Method for Small Business Owners

The home office deduction is available to self-employed individuals who use a dedicated space regularly and exclusively for business.

Sep 5, 2026
US Tax

Home Office Deduction: Simplified vs. Actual Method for Small Business Owners

The home office deduction is available to self-employed business owners who use a portion of their home regularly and exclusively for business.

Sep 5, 2026
US Tax

HSA Strategy for Small Business Owners: Triple Tax Advantage (2025)

An HSA paired with a high-deductible health plan offers triple tax savings: contributions are pre-tax, growth is tax-free.

Sep 5, 2026
US Tax

HSA for Business Owners: Triple Tax Advantage, Contribution Limits, and Investment Strategy

Health Savings Accounts (HSAs) offer a triple tax benefit: contributions are deductible, growth is tax-free, and qualified withdrawals are tax-free.

Sep 5, 2026
US Tax

Tax Planning for High-Income Years: Income Smoothing Strategies

A business owner earning $80,000 most years but $250,000 in one year pays more lifetime tax than one earning $120,000 every year.

Sep 5, 2026
US Tax

Independent Contractor Agreements: Tax Provisions Every Business Owner Should Include

A well-drafted independent contractor agreement protects the business from worker misclassification claims and clarifies tax obligations.

Sep 5, 2026
US Tax

Independent Contractor Tax Guide: Self-Employment Tax, Estimated Payments, and Deductions

The independent contractor tax picture: 1. Self-employment tax: 15.3% on net earnings. Self-employment tax: 15.3% on net.

Sep 5, 2026
US Tax

Independent Contractor vs. Employee: IRS Classification Rules for Small Businesses

Misclassifying an employee as a 1099 independent contractor creates significant liability: back employment taxes, penalties, interest.

Sep 5, 2026
US Tax

Independent Contractor vs. Employee: Tax Classification Rules

Misclassifying employees as independent contractors triggers back taxes, penalties, and interest.

Sep 5, 2026
US Tax

Independent Contractor vs. Employee: Classification Rules, IRS Tests, and Misclassification Penalties

The IRS uses a common-law test based on behavioral control, financial control. Behavioral control: | Factor | Employee | Contractor |.

Sep 5, 2026
US Tax

Innocent Spouse Relief: How to Remove Tax Liability from a Joint Return

IRC 6015 provides relief for spouses who filed joint returns and did not know about their spouse's understatement or omission.

Sep 5, 2026
US Tax

IRS Installment Agreement for Small Businesses: Payment Plans for Tax Debt

The IRS offers installment agreements for businesses that cannot pay their full tax liability.

Sep 5, 2026
US Tax

Installment Sales Under IRC 453: How to Defer Capital Gains When Selling a Business or Property

An installment sale under IRC 453 allows a seller to spread capital gains recognition over the years payments are received.

Sep 5, 2026
US Tax

Installment Sales (IRC 453): Deferring Gain When Selling a Business or Property

An installment sale spreads the gain recognition over the years payments are received, rather than taxing the full gain in the year of sale.

Sep 5, 2026
US Tax

Installment Sales Under Section 453: How to Defer Capital Gains Tax When Selling a Business or Property

An installment sale under IRC 453 allows a seller to spread the recognition of capital gain over the years in which payments are received.

Sep 5, 2026
US Tax

Installment Sales: Spreading Capital Gains Tax Over Multiple Years When Selling a Business

An installment sale under IRC 453 allows the seller to recognize capital gain proportionally as payments are received. Installment sale rules (IRC 453): 1.

Sep 5, 2026
US Tax

Installment Sales: How to Spread Capital Gains Tax Over Multiple Years (IRC 453)

An installment sale under IRC 453 allows sellers to spread capital gains tax over the payment period rather than paying all tax in the year of sale.

Sep 5, 2026
US Tax

Tax Treatment of Insurance Claims and Proceeds for Small Businesses

Insurance proceeds received by a business are generally not taxable if they reimburse a deductible loss (replacing destroyed equipment.

Sep 5, 2026
US Tax

Tax Implications of Hiring International Workers: Foreign Contractors, EOR, and Permanent Establishment Risk

When a US business hires workers outside the United States, the tax and compliance obligations depend on the worker's classification (employee vs.

Sep 5, 2026