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Guides · US Tax

US Tax guides

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

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

Page 9 of 16, 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 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 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

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
US Tax

Retirement Plans for Physicians: Defined Benefit, 401(k), and Cash Balance Plans

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.

Sep 4, 2026
US Tax

Selling a Medical Practice: Goodwill, Non-Compete Agreements, and Capital Gains Tax Treatment

How the sale price of a medical practice gets allocated between goodwill, a non-compete, receivables, and equipment, and what each costs in tax.

Sep 4, 2026
US Tax

Starting or Buying a Medical Practice: Startup Costs, Purchase Price Allocation, and Tax Planning

Opening a new practice and buying an existing one are taxed completely differently, from startup cost limits to purchase price allocation rules.

Sep 4, 2026
US Tax

Tax Deductions for Physicians: Equipment, CME, Malpractice Insurance, and What Qualifies

Physicians can deduct medical equipment through Section 179 or bonus depreciation, plus CME, licensing, malpractice insurance, and more.

Sep 4, 2026
US Tax

Form 1023 vs 1023-EZ: How to Apply for 501(c)(3) Tax-Exempt Status

A complete guide to the IRS 501(c)(3) application process, including Form 1023 vs 1023-EZ eligibility, organizing document requirements.

Sep 4, 2026
US Tax

Nonprofit Board Governance and Compensation: How to Set Pay Without Triggering Intermediate Sanctions

Boards that set executive compensation without a proper process risk IRC 4958 excise taxes. Intermediate sanctions under IRC 4958 impose excise taxes on.

Sep 4, 2026
US Tax

Nonprofit Employee vs. Contractor Classification: Minister Housing Allowance, FICA Exemptions, and Payroll Rules

Worker classification is high-stakes for nonprofits. Here is the IRS test, the minister's housing allowance under IRC 107.

Sep 4, 2026
US Tax

Nonprofit Fundraising Event Tax Rules: Galas, Auctions, Raffles, and Sponsorships

Fundraising events create a split between the charitable contribution (deductible) and the purchase price of goods or services received (not deductible).

Sep 4, 2026
US Tax

Private Foundation Excise Taxes: IRC 4940-4945 Compliance, Self-Dealing, and Minimum Distribution

Private 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%.

Sep 4, 2026
US Tax

Property Management 1099 Reporting: Owner Payments, Vendor Payments, and the $2,000 Threshold

Property 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.

Sep 4, 2026