2,121 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.
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The IRS offers installment agreements for businesses that cannot pay their full tax liability. When a small business owes taxes it can't pay in full.
CFO & AdvisoryAn installment sale under IRC 453 allows a seller to spread capital gains recognition over the years payments are received.
CFO & AdvisoryAn installment sale spreads the gain recognition over the years payments are received, rather than taxing the full gain in the year of sale.
CFO & AdvisoryAn installment sale under IRC 453 allows a seller to spread the recognition of capital gain over the years in which payments are received.
CFO & AdvisoryAn installment sale under IRC 453 allows the seller to recognize capital gain proportionally as payments are received. Installment sale rules (IRC 453): 1.
CFO & AdvisoryAn installment sale under IRC 453 allows sellers to spread capital gains tax over the payment period rather than paying all tax in the year of sale.
Tax PlanningInsurance proceeds received by a business are generally not taxable if they reimburse a deductible loss (replacing destroyed equipment.
Small Business & BookkeepingWhen a US business hires workers outside the United States, the tax and compliance obligations depend on the worker's classification (employee vs.
Small Business & BookkeepingUS citizens and residents are taxed on worldwide income, and US business owners with foreign operations face additional layers of complexity.
Small Business & BookkeepingUS persons who own or control foreign corporations face a complex set of anti-deferral rules designed to prevent the indefinite sheltering of income.
Small Business & BookkeepingSmall businesses with average gross receipts of $32 million or less (2026) can use the cash method and are exempt from complex inventory accounting rules.
Small Business & BookkeepingBusinesses that produce or purchase goods for resale must account for inventory under IRC 471. Businesses that produce, purchase, or sell merchandise.
Small Business & BookkeepingBusinesses that sell physical products must account for inventory, and the accounting method chosen (FIFO, LIFO, weighted average.
Small Business & BookkeepingSmall businesses with inventory must choose an accounting method: FIFO (first in, first out), LIFO (last in, first out), or weighted average cost.
Tax PlanningWhen business property is destroyed, stolen, or condemned, IRC 1033 lets you defer the gain if you replace the property within the statutory period.
Small Business & BookkeepingA like-kind exchange under IRC 1031 defers capital gains tax when selling business or investment real property and reinvesting in replacement property.
Tax PlanningIRC 1035 allows taxpayers to exchange one life insurance policy, endowment contract. Permitted IRC 1035 exchanges. Covers deductibility rules, policy.
Small Business & BookkeepingUnder IRC 1244, losses on the sale or worthlessness of qualifying small business stock receive ordinary loss treatment (up to $50,000 single.
Small Business & BookkeepingIRC 1244 lets founders deduct losses on qualifying small business stock as ordinary losses, not capital losses. The annual limit is $50,000 ($100.
Tax PlanningThe qualified business income (QBI) deduction under IRC 199A provides a 20% deduction on qualified business income from pass-through entities (S-Corps.
Tax PlanningThe IRC 199A QBI deduction lets pass-through owners deduct up to 20% of qualified income, subject to W-2 wage and SSTB limitations above the threshold.
Small Business & BookkeepingIRC 409A sets strict timing rules for deferred pay: elections, the six payment events, the short-term deferral exception, and the 20% tax plus interest when a plan fails.
Small Business & BookkeepingThe IRC 83(b) election is one of the most valuable and most frequently missed tax elections available to startup founders, early employees.
Small Business & BookkeepingAn IRC 83(b) election allows a service provider who receives restricted stock or LLC/partnership interests subject to vesting to pay income tax.