Two ways to start. A free fit call, or the Diagnostic in writing.
Client login786-952-6621
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 53 of 61, newest first.

US Tax

Hotel Lodging Tax Compliance: Transient Occupancy Taxes, Tourism Districts, and OTA Marketplace Rules

How lodging tax compliance scales across a multi-property, multi-state portfolio. Multistate lodging tax compliance is a registration and reconciliation.

Sep 4, 2026
US Tax

Law Firm Associate Compensation: Partner Track, Buy-In, and the W-2 to K-1 Transition

How associate compensation works (salary, bonuses, origination credit), what changes when an associate makes partner. Associates are W-2 employees whose.

Sep 4, 2026
US Tax

Law Firm Client Costs: Advanced Litigation Expenses, Capitalization, and Bad Debt Write-Offs

Costs that a law firm advances on behalf of a client with an expectation of repayment are not deductible business expenses under IRC 162.

Sep 4, 2026
US Tax

Contingency Fee Income Recognition: When the Fee Is Earned, Cash vs. Accrual Timing, and Advance Costs

When a contingency fee becomes taxable income, how cash and accrual methods produce different timing results, how to handle advanced litigation costs.

Sep 4, 2026
US Tax

Law Firm Deductions from A to Z: Malpractice, Cyber Insurance, Bar Dues, CLE, Technology, and Home Office

All insurance premiums (malpractice, cyber, general liability, workers' comp) are fully deductible under IRC 162. Bar dues.

Sep 4, 2026
US Tax

Law Firm Entity Structure: LLP, PLLC, PC, S-Corp Election, and the SSTB Problem

Law firms are pass-through entities. The real decision is between partnership taxation (LLP or PLLC taxed as a partnership.

Sep 4, 2026
US Tax

Law Firm Mergers and Acquisitions: Capital Accounts, Goodwill, Tail Coverage, and the Tax Consequences Partners Need to Understand

Law firm M&A looks nothing like corporate M&A. No stock, no entity-level gain in most structures. Most law firm mergers are structured as a contribution of.

Sep 4, 2026
US Tax

Law Firm Partner Compensation: Guaranteed Payments, Profit Allocations, Draws, and SE Tax

Guaranteed payments under IRC 707(c) are payments to a partner for services (or capital use) that are determined without regard to partnership income.

Sep 4, 2026
US Tax

Law Firm Retirement Plans for Multi-Partner Firms: 401(k), Cross-Tested Plans, and Cash Balance Stacking

Multi-partner law firms with associates and staff can defer $200,000 to $350,000+ per partner per year by combining a 401(k) with a cash balance plan.

Sep 4, 2026
US Tax

Law Firm WIP and Unbilled Time: Valuation, Realization Rates, and Revenue Recognition

WIP (work-in-progress) in a law firm is time recorded but not yet billed. It is distinct from accounts receivable (time.

Sep 4, 2026
US Tax

Cost Segregation for Manufacturing Facilities: Reclassify Building Components and Accelerate Depreciation

Manufacturing plants contain specialized electrical, HVAC, flooring, cranes, and pollution control equipment that can be reclassified from 39-year to 5.

Sep 4, 2026
US Tax

Entity Structure for Manufacturing Businesses: LLC, S-Corp, or C-Corp?

How to choose the right entity structure for a manufacturing business, comparing C-Corp retained earnings, S-Corp QBI deduction, LLC flexibility.

Sep 4, 2026
US Tax

Manufacturing Equipment Depreciation: Section 179, Bonus Depreciation, and MACRS Classes for Heavy Machinery

How manufacturers depreciate equipment under MACRS, claim Section 179 expensing up to $2,560,000. - Section 179 limit for 2026: $2,560,000, with the.

Sep 4, 2026
US Tax

International Tax for Manufacturers: IC-DISC, FDII, Transfer Pricing, and Export Incentives

U.S. manufacturers who export can cut their effective tax rate using an IC-DISC or the FDII deduction. The IC-DISC converts ordinary export income into.

Sep 4, 2026
US Tax

Manufacturing Inventory Accounting and UNICAP: What IRC 263A Requires You to Capitalize

How UNICAP rules under IRC 263A force manufacturers to capitalize direct and indirect costs into inventory, the simplified production method.

Sep 4, 2026
US Tax

Manufacturing Sales and Use Tax Exemptions: Machinery, Raw Materials, and Utilities

Most states exempt manufacturing machinery, raw materials, and sometimes utilities from sales tax. Most states exempt machinery and equipment "directly used.

Sep 4, 2026
US Tax

Manufacturing Tax Deductions: What Expenses Can You Write Off and What Must Be Capitalized?

A complete guide to tax deductions for manufacturers, including raw materials, labor, equipment, UNICAP capitalization rules under IRC 263A.

Sep 4, 2026
US Tax

Workers' Compensation and Workplace Safety Deductions for Manufacturers

Workers' comp premiums, OSHA compliance costs, safety equipment, and self-insured reserves are all deductible for manufacturers.

Sep 4, 2026
US Tax

Medical Practice Bookkeeping: Chart of Accounts, Patient Revenue Recognition, and Insurance Adjustments

Medical practice revenue is never just what gets billed. Here is how to build a chart of accounts that separates charges, contractual adjustments.

Sep 4, 2026
US Tax

Physician Compensation Models: RVU-Based, Salary Plus Bonus, and Eat-What-You-Kill Tax Treatment

How a physician gets paid, W-2 salary, RVU production, a guaranteed partnership payment, or K-1 share, changes how that income is taxed.

Sep 4, 2026
US Tax

Employee Benefits for Medical Practices: Health Insurance, HSA, Dependent Care, and Fringe Benefits

The self-employed health insurance deduction, HSA eligibility for S-corp shareholders, cafeteria plans, and the ACA employer mandate for practices.

Sep 4, 2026
US Tax

Medical Practice Entity Structure: PC, PLLC, S-Corp Election, and State Requirements

Most physicians must practice through a professional entity, a PC or PLLC, and layer an S-corp election on top for self-employment tax savings.

Sep 4, 2026
US Tax

Locum Tenens Tax Obligations: 1099 Income, Travel Deductions, and Tax Home Rules

Locum tenens physicians are independent contractors who owe their own self-employment tax, quarterly payments, and face high-stakes tax home and travel rules.

Sep 4, 2026
US Tax

Should a Physician Own or Lease Office Space? Real Estate Planning for Medical Practices

Owning your medical office through a separate entity raises self-rental rules, cost segregation opportunities, and QBI questions that leasing doesn't.

Sep 4, 2026