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.
Page 52 of 89, newest first.
The US defers tax on growth inside a Canadian RRSP for most US citizens and residents under Rev. Proc. 2014-55, then taxes withdrawals. No Form 8891 or 3520; FBAR and 8938 apply.
Cross-BorderUS Social Security paid to a Canadian resident is taxed only in Canada: the full benefit is included and 15% deducted (50% for some pre-1996 recipients). How it works.
US TaxAncillary cannabis businesses are not subject to IRC 280E. Learn how consulting firms, equipment suppliers, landlords. Ancillary cannabis businesses.
US TaxUnder 280E, cost of goods sold is the only offset a cannabis business gets. What the IRS lets into COGS under section 471, what stays out, and how to document it.
US TaxIRC 280E blocks most cannabis deductions, making entity selection (LLC, S-corp, or C-corp) a higher-stakes decision than usual.
US TaxCannabis businesses face elevated IRS audit risk from the combination of cash-intensive operations, 280E complexity, and limited banking access.
US TaxCannabis businesses can deduct payroll tied to production under 280E, but not general admin wages. The line between the two matters.
US TaxHow IRC 280E affects leasing vs. owning a cannabis facility, and why a separate real estate holding company can preserve deductions.
US TaxState tax treatment of cannabis businesses varies dramatically. Some states conform to IRC 280E and deny deductions at the state level, doubling the pain.
US TaxIRC 280E denies all ordinary business deductions for cannabis businesses trafficking in Schedule I substances. The only offset is cost of goods sold.
US TaxSurety bond premiums (bid, performance, and payment bonds) are deductible as ordinary business expenses under IRC 162. They.
US TaxA CPA's guide to the tax deductions available to construction contractors, from heavy equipment and Section 179 to subcontractor payments, insurance.
US TaxSole prop, LLC, S-Corp, or C-Corp? The right entity structure for a contractor affects liability exposure, self-employment tax, the QBI deduction.
US TaxExcavators, dump trucks, pickups over 6,000 lbs: how contractors write off heavy equipment using Section 179, 100% bonus depreciation.
US TaxWhich accounting method a construction company must (or can) use on its tax return depends on contract length, gross receipts, and contract type.
US TaxConstruction contractors who work across state lines face nexus triggers, income tax apportionment, multistate payroll taxes, and nonresident withholding.
US TaxThe percentage of completion method under IRC 460 determines when construction contractors recognize revenue on long-term contracts.
US TaxRetainage (the holdback, often 5% or 10%, on each progress payment) creates accounting complexity, tax timing questions under IRC 460, and real cash flow pressure.
US TaxConstruction company owners can defer $70,000 or more per year through a Solo 401(k), SEP, or defined benefit plan. Comparison inside.
US TaxThe IRS common-law test, Section 530 safe harbor, IRC 3509 penalties. The IRS uses a three-factor common-law test (behavioral control, financial control.
Cross-BorderAlimony paid across the border is taxed differently in each country. Since 2019, US alimony is neither deductible nor taxable.
Cross-BorderA cross-border business must choose between an LLC, a corporation, and a branch. Each produces different tax consequences in Canada and the US.
Cross-BorderA share sale, asset sale, or earn-out each produce different tax results in Canada and the US. Treaty credits limit but do not eliminate double tax.
Cross-BorderA Canadian can deduct US charity donations only against US-source income. US persons face the same cap on gifts to Canadian charities under Article XXI.