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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 29 of 41, newest first.

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
US Tax

Multi-Unit Franchise Tax Planning: Holding Companies, Separate LLCs, and Consolidated Strategy

The moment a franchisee signs a second franchise agreement, the tax picture changes in ways that a single-unit operator never has to think about.

Aug 27, 2026
US Tax

Franchise Startup Costs: Pre-Opening Expenses, the IRC 195 Election, and What to Capitalize

Franchise startup costs range from $100,000 to $500,000. Opening a franchise is one of the most capital-intensive ways to start a business.

Aug 27, 2026
US Tax

Franchise Tax Deductions: Royalties, Advertising Fees, and What You Can Write Off

Yes, nearly every fee a franchisor charges you after opening day is deductible in the year you pay it.

Aug 27, 2026
US Tax

Franchise Territory Rights: Exclusive Areas, Development Fees, and the Tax Treatment of Territory Protection

Territory fees, area development rights, and exclusivity payments are Section 197 intangibles amortized over 15 years.

Aug 27, 2026
US Tax

Selling a Franchise: Tax Treatment of Transfers, Resales, and Goodwill Allocation

Selling a franchise triggers capital gains, depreciation recapture, and a purchase price allocation under IRC 1060.

Aug 27, 2026
US Tax

Government Contract Costs: Direct vs Indirect Under FAR 31.2

FAR 31.2 sets which costs are allowable on government contracts. The direct-versus-indirect split drives how costs hit contracts, rates, and DCAA audits.

Aug 27, 2026
US Tax

Government Contractor Indirect Rates: Fringe, Overhead, and G&A

Fringe, overhead, and G&A rates allocate shared costs to government contracts. How to structure the pools, choose bases, and survive a DCAA audit.

Aug 27, 2026
US Tax

Government Contractor Proposal Pricing: Rate Buildup and Cost Proposals

A government cost proposal must build up from direct labor rates through indirect rates to the fully burdened rate, plus fee.

Aug 27, 2026
US Tax

Government Contractor Timekeeping: DCAA Requirements and Labor Charging

Timekeeping is DCAA's most audited area. Labor is typically 50% to 70% of a services contractor's total costs on a government contract.

Aug 27, 2026
Cross-Border

I Haven't Filed US Taxes in Years. How Far Back Do I Go?

The IRS does not want fifteen years of back returns. It wants three years of income tax returns and six years of FBARs, filed through the right program.

Aug 27, 2026
US Tax

Hotel Acquisition Tax Planning: Due Diligence, Purchase Price Allocation, and Day-One Structuring

The IRC 1060 purchase price allocation drives how much of a hotel you can expense in year one. Due diligence checklist and day-one structuring.

Aug 27, 2026
US Tax

Hotel Bookkeeping and USALI: Chart of Accounts and Financial Reporting

If a hotel is managed by a third party, flagged under a major brand, or financed with a commercial mortgage.

Aug 27, 2026
US Tax

Hotel Cost Segregation: Accelerated Depreciation for Hotel Properties

A cost segregation study can reclassify 20-40% of a hotel's building cost into shorter-lived assets eligible for bonus depreciation.

Aug 27, 2026
US Tax

Hotel Entity Structure: LLC, S-Corp, and Management Company Arrangements

Most hotel owners end up with more entities than they expected, and that is usually the correct outcome rather than a sign of overcomplication.

Aug 27, 2026
US Tax

Hotel Franchise Fees, Brand Standards, and PIP Tax Treatment

Hotel franchise fees split into a 15-year Section 197 intangible, deductible royalties under IRC 162, and PIP costs classified by asset type.

Aug 27, 2026
US Tax

Hotel Occupancy Tax: Transient Lodging Tax Compliance and Reporting

Hotel occupancy tax (also called transient lodging tax, hotel tax, room tax, or bed tax depending on where you operate) is a tax that state, county.

Aug 27, 2026
US Tax

Hotel Payroll: Tipped Employees, Overtime, and Seasonal Labor Compliance

Hotel payroll runs 30-45% of revenue and spans tip credits, FICA tip credit, overtime exemptions, seasonal FUTA rules, and banquet service charges.

Aug 27, 2026
US Tax

Hotel Property Tax: Assessment Methods, Appeals Process, and Abatement Programs

Property tax is typically the largest single fixed cost a hotel faces, surpassing insurance, franchise fees, and management fees in most markets.

Aug 27, 2026
US Tax

Hotel Renovation and PIP Tax Treatment: Repair vs CapEx, QIP, and the FF&E Reserve

Most hotel PIP dollars belong on 15-year QIP or 7-year FF&E schedules with 100% bonus depreciation; only structural work stays on 39 years.

Aug 27, 2026
US Tax

Hotel Tax Deductions: FF&E, OTA Commissions, Amenities, and What Most Owners Miss

Hotel owners can deduct FF&E through bonus depreciation, OTA commissions as ordinary expenses, and most guest amenity costs.

Aug 27, 2026
US Tax

IOLTA Trust Accounting for Law Firms: The Three-Way Reconciliation and Common Violations

Client money goes in a separate trust account, gets reconciled three ways every month, and earned fees come out promptly.

Aug 27, 2026
US Tax

IRS Accuracy-Related Penalty (20%): The Reasonable Cause Defense

How the IRS 20% accuracy-related penalty works under IRC 6662, when it applies, and the reasonable cause defense that can remove it.

Aug 27, 2026
US Tax

IRS CDP (Collection Due Process) Hearing: When to Request and What to Expect

When and how to request a Collection Due Process hearing from the IRS, the 30-day deadline, what you can challenge.

Aug 27, 2026