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Guides

Straight answers, written by the CPA who’d file it.

971 plain-English guides on cross-border moves, US and Canadian returns, and small-business money. Each one ends in what to do next, and says when a written Diagnostic is the smarter first step.

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

Page 10 of 41, newest first.

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
Cross-Border

Moving from Canada to the US: Tax Checklist for the Year You Emigrate

Leaving Canada triggers a deemed disposition of most assets at fair market value, creating an immediate capital gains tax bill.

Sep 4, 2026
Cross-Border

Moving from the US to Canada: Tax Checklist for the Year You Immigrate

The year you move from the US to Canada creates a split-year for Canadian tax purposes and may trigger deemed acquisition rules.

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
US Tax

Property Management Bookkeeping: Trust Accounts, Owner Statements, and Proper Fund Segregation

Property management bookkeeping requires a strict split between the management company's own operating funds and the client owners' rental funds.

Sep 4, 2026
US Tax

Property Management Entity Structure: LLC for Liability Protection and Tax Planning

A 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.

Sep 4, 2026
US Tax

HOA and COA Accounting for Property Managers: Assessments, Reserve Funds, and Tax-Exempt Status

HOA and condo association accounting separates exempt member assessments from taxable outside income under the Form 1120-H election in IRC 528.

Sep 4, 2026
US Tax

Repairs vs Improvements for Property Managers: The Capitalization Rules That Determine the Deduction

Reg 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.

Sep 4, 2026
US Tax

Property Management Payroll: Maintenance Staff, Leasing Agents, and Worker Classification

Property management payroll splits between employees of the management company and employees of individual property owners.

Sep 4, 2026
US Tax

Property Management Revenue: Management Fees, Leasing Fees, Maintenance Markups, and When to Recognize Income

Property management revenue comes from several distinct fee types, each earned at a different point in the management cycle.

Sep 4, 2026