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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 57 of 61, newest first.

US Tax

Construction Multi-State Tax: Nexus, Withholding, and Sales Tax on Materials When You Work Across State Lines

One job across the state line is enough. A crew on a job site is physical presence, and the federal shield most people have heard of, P.L. 86-272.

Aug 27, 2026
US Tax

Construction Prevailing Wage: Davis-Bacon Compliance, Certified Payroll, and Tax Implications

Federal and state prevailing wage laws require above-market pay and certified payroll on public projects. How Davis-Bacon works and the tax implications.

Aug 27, 2026
US Tax

Construction Worker Classification: 1099 vs W-2 and the Cost of Getting It Wrong

A worker who shows up at your job site every morning, uses your materials, and takes direction from your superintendent is an employee.

Aug 27, 2026
US Tax

Cost Accounting Standards (CAS): Coverage, Compliance, and Disclosure

CAS governs how government contractors measure, assign, and allocate costs. The Cost Accounting Standards (CAS) add a second, separate layer.

Aug 27, 2026
US Tax

Cost Segregation After the Big Beautiful Bill: What 100% Bonus Depreciation Means for Your Rental

100% bonus depreciation is now permanent. A cost segregation study can reclassify 20-40% of your building into components you expense in year one.

Aug 27, 2026
US Tax

DCAA Audit Process: Types, What to Expect, and How to Prepare

DCAA audits government contractors through pre-award surveys, incurred cost audits, forward pricing reviews, floor checks, and CAS compliance reviews.

Aug 27, 2026
US Tax

DCAA Compliant Accounting System: Requirements, Setup, and Common Deficiencies

DFARS 252.242-7006 sets the criteria for an adequate accounting system. Fail the DCAA audit and the contracting officer withholds 10% of every payment.

Aug 27, 2026
US Tax

DCAA Incurred Cost Submission: The ICE Model and Annual Filing

The ICE model is the standard DCAA format for the annual incurred cost submission. File within six months of fiscal year end or face rate disputes.

Aug 27, 2026
US Tax

Dental Associate Compensation: Production Pay, Buy-In Structures, and Tax Treatment

How associate dentist pay works, from daily rates to production percentages, and how the buy-in that often follows is valued, structured, and taxed.

Aug 27, 2026
US Tax

Dental Service Organizations: How DSO Structures Work and What They Mean for Taxes

The dental service organization, or DSO, is one of the most consequential structural shifts in the dental industry.

Aug 27, 2026
US Tax

Dental Hygienist Classification: W-2, 1099, and When a Temp Hygienist Is Actually an Employee

Dental practices often pay temp hygienists on a 1099, but the IRS and state agencies scrutinize these arrangements.

Aug 27, 2026
US Tax

Dental Practice Bookkeeping: Chart of Accounts, Overhead Benchmarks, and Production Tracking

Dental practices run on unique metrics: overhead percentage, production per hour, collection rate, and hygiene ratio.

Aug 27, 2026
US Tax

Dental Practice Entity Structure: LLC, S-Corp, Partnership, and When to Change

The entity structure a dentist picks affects self-employment tax, liability, associate buy-ins, and sale value.

Aug 27, 2026
US Tax

Dental Practice Insurance: Types, Costs, and Tax Deductions

A dental practice carries more insurance lines than almost any other small business its size: malpractice, general liability, workers' compensation.

Aug 27, 2026
US Tax

Dental Practice Retirement Plans: Defined Benefit, Cash Balance, Solo 401(k), and How to Stack Them

A dentist over 45 with steady profit can shelter $200,000 or more a year by stacking a cash balance plan on a 401(k).

Aug 27, 2026
US Tax

Dental Practice Startup Costs: New Practice vs Acquisition and How Each Is Deducted

A dentist starting a practice faces a fork in the road that changes everything about the first-year tax return.

Aug 27, 2026
US Tax

Dental Practice Tax Deductions: Equipment, Supplies, and Every Expense You Can Write Off

Nearly every dental practice cost is deductible; equipment comes off in year one through Section 179 (up to $2,500,000 for 2026) or 100% bonus.

Aug 27, 2026
US Tax

Dental Practice Valuation and Sale: What Sets the Price, How It's Allocated, and How the Tax Works

A dental practice sells as assets, and the split on Form 8594 decides the tax: goodwill is capital gain to the seller.

Aug 27, 2026
US Tax

FICA Tip Credit: The Restaurant Tax Break Worth $18K-$80K Per Year

A single-location restaurant with 15 tipped employees can generate $18,000 to $30,000 per year in credits.

Aug 27, 2026
US Tax

Fix-and-Flip Tax: When the IRS Calls You a Dealer

Flipping houses makes you a dealer in the IRS's eyes, meaning ordinary income rates, self-employment tax, UNICAP on rehab costs, and no 1031 exchange.

Aug 27, 2026
US Tax

Franchise Bookkeeping: Chart of Accounts, Royalty Tracking, and Franchisor Reporting

Franchise bookkeeping must satisfy the franchisor's audit rights and reconcile royalties to POS data. How to build a chart of accounts that handles both.

Aug 27, 2026
US Tax

Franchise Exit Strategy: Selling, Closing, and Retirement Planning for Franchise Owners

Every franchise agreement has an end date. Whether you're fifteen years into a twenty-year term and starting to think about what comes next.

Aug 27, 2026
US Tax

Franchise FDD Tax Review: What the Disclosure Document Tells You About Your Tax Picture

If you're evaluating a franchise opportunity, you've probably been told to "have a lawyer review the FDD." That's good advice.

Aug 27, 2026
US Tax

Franchise Fee Amortization: How IRC 197 Works and Why You Can't Deduct the Fee in Year One

You paid $45,000 to open a franchise. You wrote the check, signed the agreement, and started building out the location.

Aug 27, 2026