1,454 plain-English guides on us tax, each one ending in what to do next.
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A high-income physician can shelter far more than the standard 401(k) limit using a cash balance or defined benefit plan layered on top of it.
US TaxHow the sale price of a medical practice gets allocated between goodwill, a non-compete, receivables, and equipment, and what each costs in tax.
US TaxOpening a new practice and buying an existing one are taxed completely differently, from startup cost limits to purchase price allocation rules.
US TaxPhysicians can deduct medical equipment through Section 179 or bonus depreciation, plus CME, licensing, malpractice insurance, and more.
US TaxA complete guide to the IRS 501(c)(3) application process, including Form 1023 vs 1023-EZ eligibility, organizing document requirements.
US TaxBoards that set executive compensation without a proper process risk IRC 4958 excise taxes. Intermediate sanctions under IRC 4958 impose excise taxes on.
US TaxNonprofits must provide written acknowledgment for donations of $250 or more and quid pro quo disclosure for payments over $75.
US TaxWorker classification is high-stakes for nonprofits. Here is the IRS test, the minister's housing allowance under IRC 107.
US TaxHow fiscal sponsorship works for tax-deductible donations without 501(c)(3) status. Model A vs Model C structures, variance power under Rev. Rul.
US TaxMost 501(c) organizations must file Form 990 each year. Here is how to determine which version you file, what the public support test requires.
US TaxFundraising events create a split between the charitable contribution (deductible) and the purchase price of goods or services received (not deductible).
US TaxASC 958 classifies a nonprofit's net assets into two categories: with donor restrictions and without donor restrictions.
US TaxPrivate foundations face six excise taxes that public charities avoid. Private foundations are subject to six excise taxes under IRC 4940-4945: (1) a 1.39%.
US TaxA deep guide to IRC 512-514 for tax-exempt organizations: what triggers UBIT, the key exclusions, debt-financed property rules, the silo rule.
US TaxProperty managers issue Form 1099-MISC to owners for gross rents collected above $2,000 and Form 1099-NEC to independent contractor vendors above $2,000.
US TaxProperty management bookkeeping requires a strict split between the management company's own operating funds and the client owners' rental funds.
US TaxA property management business should be its own LLC, separate from any properties it owns, to wall off liability and plan for an S-corp election.
US TaxHOA and condo association accounting separates exempt member assessments from taxable outside income under the Form 1120-H election in IRC 528.
US TaxReg 1.263(a)-3 draws the line between a currently deductible repair and a capital improvement that must be depreciated over the property's life.
US TaxProperty management payroll splits between employees of the management company and employees of individual property owners.
US TaxProperty management revenue comes from several distinct fee types, each earned at a different point in the management cycle.
US TaxA security deposit is a liability when received, not income, and becomes taxable income only when it is actually applied to unpaid rent or damages.
US TaxA property management company deducts its own ordinary and necessary business expenses under IRC 162, separate from any deduction the owner claims.
US TaxManaging Airbnb and VRBO properties layers platform Form 1099-K reporting, the 14-day rule under IRC 280A, and material participation questions.