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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.

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Page 29 of 61, newest first.

US Tax

IRS CP2000 Notice: How to Respond When the IRS Says You Underreported Income

CP2000 notice essentials: 1. What it is. An automated underreporter notice under the IRS's Automated Underreporter (AUR) program.

Sep 5, 2026
US Tax

First-Time Penalty Abatement: How to Get IRS Penalties Removed With One Phone Call

The IRS First-Time Penalty Abatement (FTA) under IRM 20.1.1.3.6.1 allows qualifying taxpayers to have failure-to-file and failure-to-pay penalties removed.

Sep 5, 2026
US Tax

Form 1099 Reporting: When to Issue, Which Type, and the Penalties for Not Filing

A business must issue Form 1099-NEC to any individual or non-corporate entity paid $600 or more for services during the year. The deadline is January 31.

Sep 5, 2026
US Tax

IRS Installment Agreements: Payment Plans for Small Businesses That Owe Back Taxes

Small businesses that owe $25,000 or less can get a streamlined installment agreement without financial disclosure. Larger balances require Form 433-B.

Sep 5, 2026
US Tax

IRS Payment Plans and Installment Agreements: Options When You Owe Taxes You Cannot Pay

When a taxpayer owes federal taxes they cannot pay in full, the IRS offers several payment options under IRC 6159.

Sep 5, 2026
US Tax

IRS Offer in Compromise: Settling Tax Debt for Less Than You Owe

An offer in compromise allows taxpayers to settle their IRS tax debt for less than the full amount owed.

Sep 5, 2026
US Tax

IRS Offer in Compromise: How to Settle Tax Debt for Less Than You Owe

An Offer in Compromise (OIC) under IRC 7122 allows taxpayers to settle their IRS tax debt for less than the full amount owed when they can demonstrate.

Sep 5, 2026
US Tax

IRS Payment Plans for Small Business Tax Debt: Installment Agreements, OIC, and Currently Not Collectible

Business owners who owe taxes they cannot pay in full have options: short-term payment plans, long-term installment agreements, Offer in Compromise.

Sep 5, 2026
US Tax

IRS First-Time Penalty Abatement: How to Get Penalties Removed Without Reasonable Cause

The IRS First-Time Abatement (FTA) policy removes failure-to-file and failure-to-pay penalties for taxpayers with a clean 3-year compliance history.

Sep 5, 2026
US Tax

IRS Penalty Abatement: First-Time Penalty Relief, Reasonable Cause, and How to Request It

The IRS imposes penalties on late filing (IRC 6651(a)(1), 5% per month up to 25%), late payment (IRC 6651(a)(2), 0.5% per month up to 25%).

Sep 5, 2026
US Tax

IRS Penalty Abatement: Reasonable Cause, First-Time Abatement, and How to Get Penalties Removed

The IRS assesses billions of dollars in penalties each year, and a significant portion of those penalties can be removed through penalty abatement if the.

Sep 5, 2026
US Tax

IRS Penalty Abatement: First-Time Abatement, Reasonable Cause, and How to Get Penalties Removed

The IRS assessed over $40 billion in civil penalties in recent years. IRS penalty abatement options: | Type | Requirements | Penalties Covered | How to.

Sep 5, 2026
US Tax

IRS Power of Attorney (Form 2848): How to Authorize Your CPA to Represent You Before the IRS

Form 2848 (Power of Attorney and Declaration of Representative) authorizes a CPA, enrolled agent, or attorney to represent you before the IRS.

Sep 5, 2026
US Tax

IRS Statute of Limitations: How Long the IRS Has to Audit, Assess, and Collect

The IRS does not have unlimited time to audit your return, assess additional taxes, or collect on a tax debt. Statute of limitations overview: | Action |.

Sep 5, 2026
US Tax

IRS Payment Options: Installment Agreements, OIC, and What Happens When You Can't Pay

If you owe taxes and can't pay in full, the IRS offers several payment options. A short-term payment plan (180 days) has no setup fee.

Sep 5, 2026
US Tax

Trust Fund Recovery Penalty: Personal Liability for Unpaid Payroll Taxes (IRC 6672)

The Trust Fund Recovery Penalty makes business owners personally liable for unpaid employee withholding taxes.

Sep 5, 2026
US Tax

How Long to Keep Business Tax Records: IRS Requirements and Practical Guidelines

The IRS requires business records for 3-7 years depending on the type. Retention periods by record type: Keep for 3 years (standard audit statute): - Income.

Sep 5, 2026
US Tax

Leasing vs. Buying Business Equipment: Tax Deductions, Cash Flow, and Total Cost Compared

The decision to lease or buy business equipment involves trade-offs between immediate tax deductions, cash flow preservation, and total cost of ownership.

Sep 5, 2026
US Tax

Leasing vs. Buying Equipment: Tax Implications for Small Business Owners

Buying equipment offers Section 179 immediate expensing and bonus depreciation. Leasing preserves cash and provides ongoing deductions.

Sep 5, 2026
US Tax

Tax Treatment of Leasehold Improvements: Depreciation Rules for Tenants and Landlords

Leasehold improvements (also called tenant improvements or build-outs) are permanent improvements made to leased commercial space by either the tenant or.

Sep 5, 2026
US Tax

Leasing vs. Buying Equipment: Tax Comparison for Small Business

Leasing vs. buying tax comparison: | Factor | Buy (Section 179 / Bonus) | Operating Lease | Finance Lease (Capital Lease) |.

Sep 5, 2026
US Tax

1031 Like-Kind Exchange: Deferring Capital Gains on Real Estate Sales

A 1031 like-kind exchange under IRC 1031 defers capital gains and depreciation recapture taxes when selling business or investment real estate and.

Sep 5, 2026
US Tax

Like-Kind Exchange (IRC 1031): How to Defer Capital Gains on Commercial Property Sales

A like-kind exchange under IRC 1031 allows a taxpayer to defer capital gains tax when selling investment or business-use real property and reinvesting the.

Sep 5, 2026
US Tax

1031 Like-Kind Exchanges: How to Defer Capital Gains on Real Estate Indefinitely

A like-kind exchange under IRC 1031 allows a taxpayer to defer capital gains tax on the sale of investment or business real property by reinvesting the.

Sep 5, 2026