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Guides

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

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.

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

Page 51 of 89, newest first.

US Tax

Self-Employment Tax on Farm Income: How Farmers Pay Into Social Security and Medicare

Farmers pay self-employment tax on Schedule F net profit, but they have access to special rules that other self-employed taxpayers.

Sep 4, 2026
US Tax

R&D Tax Credit for Architecture and Engineering Firms: Qualifying Activities and How to Claim

Architecture and engineering firms routinely perform activities that qualify for the research and development tax credit under IRC 41.

Sep 4, 2026
US Tax

Architecture Firm Entity Structure: LLC, S-Corp, or Partnership for Your Practice

Choosing the right entity for an architecture firm involves self-employment tax savings, the QBI deduction, and W-2 wage limitations above the income.

Sep 4, 2026
US Tax

Multistate Tax for Architecture Firms: Nexus, Apportionment, and Licensing Across State Lines

Architecture firms that design projects in multiple states face nexus questions, income apportionment, payroll tax obligations.

Sep 4, 2026
US Tax

Professional Liability Insurance for Architects: Tax Treatment of E&O Premiums, Claims, and Tail Coverage

E&O insurance premiums are deductible as ordinary and necessary business expenses under IRC 162. Defense costs (legal fees.

Sep 4, 2026
US Tax

Project Accounting for Architecture Firms: Revenue Recognition, WIP, and Tax Methods

Architecture firms can use the cash method, the accrual method, the percentage-of-completion method (PCM) under IRC 460, or the completed-contract.

Sep 4, 2026
US Tax

Retirement Plans for Architecture Firm Partners: SEP, Solo 401(k), Defined Benefit, and Staff Plans

Architecture firm partners can shelter income in a SEP, Solo 401(k), or defined benefit plan. The 2026 cap is $72,000, and DB plans can top $200,000 a year.

Sep 4, 2026
US Tax

Architecture Firm Succession Planning: How to Sell, Transfer, or Transition Ownership

Most architecture firms are built on the founder's relationships and reputation. The most common succession path for architecture firms is an internal.

Sep 4, 2026
US Tax

Architecture Firm Tax Deductions: Common Expenses Every Architect Should Claim

Architecture firms can deduct CAD and BIM software, E&O insurance, continuing education, studio rent, site travel and subcontractor fees. How each cost is treated for tax.

Sep 4, 2026
US Tax

Cost Segregation for Auto Dealerships: Accelerating Depreciation on Your Facility

A cost segregation study can reclassify 20 to 30 percent of a dealership building into components eligible for 100% bonus depreciation.

Sep 4, 2026
US Tax

Demo Vehicle Tax Deduction for Auto Dealers: Personal Use, Depreciation, and Exclusions

Demo vehicles can be a tax-free fringe benefit for qualifying salespeople or a taxable inclusion requiring careful valuation.

Sep 4, 2026
US Tax

Auto Dealer Compensation and Tax: Commissions, Spiffs, Demos, and Overtime

Dealership pay structures create unique tax and compliance issues, from salesperson commission withholding to technician overtime exemptions.

Sep 4, 2026
US Tax

EV Tax Credits for Auto Dealers: What IRC 30D Meant and What Happens Now

The clean vehicle credits under IRC 30D and 25E ended for vehicles acquired after September 30, 2025, but dealers still must reconcile point-of-sale.

Sep 4, 2026
US Tax

F&I Income Recognition for Auto Dealers: When Revenue Hits the Books

F&I products generate high-margin income, but the timing of recognition depends on whether the dealer is agent or obligor.

Sep 4, 2026
US Tax

Floor Plan Interest Deduction for Auto Dealers: The IRC 163(j) Exception

Auto dealers can deduct floor plan financing interest without the IRC 163(j) interest cap, but relying on it can cost the dealership bonus depreciation.

Sep 4, 2026
US Tax

Buying or Selling a Dealership: Goodwill, Blue Sky, and IRC 197 Amortization

Blue sky is the biggest number in a dealership buy-sell. Here is how goodwill, franchise rights, and covenants not to compete are allocated, amortized.

Sep 4, 2026
US Tax

LIFO Inventory for Auto Dealers: How It Works and When It Saves Tax

The LIFO method lets auto dealers defer tax on rising vehicle prices by valuing inventory at older, lower costs, but the conformity rule ties it.

Sep 4, 2026
US Tax

Multi-State Tax for Auto Dealer Groups: Nexus, Apportionment, and Entity Structure

Dealer groups operating across state lines face nexus rules, single-sales-factor apportionment, entity structure choices, and state PTET elections.

Sep 4, 2026
US Tax

Service Department Accounting for Auto Dealers: Warranty, Parts, and Labor

The service department is the dealership's most consistent profit center, with warranty reimbursement, parts inventory, and labor rate accounting.

Sep 4, 2026
Cross-Border

When Does a Canadian Business Create US Tax Nexus? Physical Presence, ECI, and the Treaty Shield

A Canadian business creates US tax nexus when it earns income that is effectively connected with a US trade or business.

Sep 4, 2026
Cross-Border

Canadian CCPC with a US Shareholder: How Integration Breaks and What to Do About It

Canada's corporate integration system is designed so that income earned through a CCPC is taxed at roughly the same rate as income earned personally.

Sep 4, 2026
Cross-Border

Canadian Departure Tax: The Deemed Disposition When You Leave Canada

When a Canadian resident emigrates, Canada treats them as having sold most of their property at fair market value on the date of departure.

Sep 4, 2026
Cross-Border

Moving From Canada to the US: Tax Implications and Checklist

Moving from Canada to the US triggers Canada's departure tax, a final Canadian return and new US filings. What to do before you leave, in the move year and after.

Sep 4, 2026
Cross-Border

The US LLC Tax Trap for Canadians: Why a Disregarded Entity Creates Double Taxation

A Canadian who owns a single-member US LLC can face double taxation, because Canada treats the LLC as a corporation while the US taxes its income on the owner's return.

Sep 4, 2026