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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 8 of 41, newest first.

US Tax

Government Contract Types: Cost-Plus, Firm Fixed-Price, and T&M from an Accounting Perspective

Cost-reimbursement contracts (CPFF, CPIF, CPAF) require full cost disclosure, an annual incurred cost submission, and expose every indirect rate to audit.

Sep 4, 2026
US Tax

DCAA Indirect Rate Structure: Fringe, Overhead, and G&A Rate Pools Explained

Government contractors allocate shared costs through three pools: fringe, overhead, and G&A. The standard indirect rate structure has three pools: fringe.

Sep 4, 2026
US Tax

DCAA Pre-Award Survey: Accounting System Adequacy and How to Pass SF 1408

Before a cost-type contract is awarded, DCAA often evaluates the accounting system against the SF 1408 checklist's 14 criteria.

Sep 4, 2026
US Tax

Setting Up as a Small Government Contractor: DCAA-Ready Accounting from Day One

DCAA-ready setup starts with SAM.gov registration and a Unique Entity ID (UEI), which replaced the DUNS number in April 2022.

Sep 4, 2026
US Tax

Dental Associate Compensation Models: Structures, Classification, and the Tax Consequences of Getting It Wrong

How daily guarantees, production percentages, and hybrid pay compare, why nearly every associate is a W-2 employee. Dental practices pay associates through.

Sep 4, 2026
US Tax

DSO Affiliation: State Law, Anti-Kickback Rules, and Tax Planning Before You Sign

Before affiliating with a DSO: corporate practice of dentistry rules by state, anti-kickback and fee-splitting exposure, IRC 269A.

Sep 4, 2026
US Tax

Dental Practice Employee Benefits: Group Health, HRAs, and Fringe Benefit Tax Rules

Group health, QSEHRA, ICHRA, group life, and fringe benefits for a dental practice: what's deductible, what's excludable to employees.

Sep 4, 2026
US Tax

S-Corp vs PLLC vs Sole Prop for a Dental Practice: Which One Actually Fits

Before a dentist picks an entity, the state dental board picks the entity form. A dentist's entity choice runs through two filters, not one.

Sep 4, 2026
US Tax

Dental Equipment Depreciation: Section 179, Bonus Depreciation, and What to Expense First

A CBCT unit, a CAD/CAM system, and a full operatory buildout can all be deducted in year one. For 2026, a dental practice can expense up to $2,560,000 of.

Sep 4, 2026
US Tax

Owning Your Dental Office Building: Self-Rental Rules, Cost Segregation, and 1031 Exchanges

Why dentists should hold the practice building in a separate LLC, how the IRC 469 self-rental rule affects the rent. Holding a dental office building in a.

Sep 4, 2026
US Tax

Dental Practice Startup Costs: The IRC 195 Deduction, Build-Out Classification, and First-Year Tax Planning

How a new dental practice deducts pre-opening costs under IRC 195, classifies build-out spending, decides between buying and leasing equipment.

Sep 4, 2026
US Tax

Amazon FBA Tax Issues: Inventory Nexus, 1099-K, and What Sellers Actually Owe

FBA scatters your inventory across Amazon's warehouse network, and that alone can create a sales tax obligation in every state your stock lands in.

Sep 4, 2026
US Tax

Dropshipping Tax Treatment: Sales Tax on Resale, Income Reporting, and When You Need a Resale Certificate

A dropshipper is the retailer of record even though it never touches the product, and that changes who collects sales tax and how income gets reported.

Sep 4, 2026
US Tax

E-Commerce Entity Structure: LLC vs S-Corp and When to Switch

An LLC protects your personal assets but doesn't change your tax bill by itself. A single-member LLC is a liability shield, not a tax election; by default.

Sep 4, 2026
US Tax

Selling Internationally from the US: Customs, Duties, VAT, and How to Stay Compliant

Selling into the EU or UK means charging foreign VAT at checkout, not just shipping the package. Selling into the EU: VAT is due on every consignment.

Sep 4, 2026
US Tax

E-Commerce Inventory Accounting: COGS, FIFO vs Average Cost, and When UNICAP Applies

Cost of goods sold is the single biggest deduction most online sellers have, and the costing method you pick changes taxable income every year.

Sep 4, 2026
US Tax

Estimated Taxes for E-Commerce Sellers: Quarterly Payments, Self-Employment Tax, and How to Calculate

No employer is withholding tax from your store's income, which means you owe it yourself, four times a year. Self-employment tax runs 15.3% (12.4% Social.

Sep 4, 2026
US Tax

E-Commerce Sales Tax Nexus: When Your Online Store Owes Tax in Another State

Economic nexus means an online store can owe sales tax in a state it has never set foot in. Here's how the thresholds work and when to register.

Sep 4, 2026
US Tax

Shopify Bookkeeping: Chart of Accounts, Payment Reconciliation, and Sales Tax Tracking

Shopify's default reports don't map cleanly to a proper set of books. Here's the chart of accounts and reconciliation process that actually works.

Sep 4, 2026
US Tax

E-Commerce Tax Deductions: Home Office, Shipping, Software, and What the IRS Actually Allows

Most online sellers under-deduct because they don't know what counts, or over-deduct because they don't know where personal use disqualifies an expense.

Sep 4, 2026
US Tax

Year-End Tax Planning for E-Commerce: Inventory Write-Offs, Equipment Purchases, and Retirement Contributions

The moves that actually lower your e-commerce tax bill happen before December 31, not after. A physical inventory count before year-end lets you write down.

Sep 4, 2026
Cross-Border

FATCA and CRS: Foreign Account Reporting Between Canada and the US

US persons report foreign accounts on FBAR and Form 8938. Canadian residents report foreign property on T1135. Thresholds, due dates, and penalties differ.

Sep 4, 2026
Cross-Border

Form 1040-NR Guide for Canadians with US Income: When You Must File and What to Report

A Canadian resident who earns US-source income may need to file Form 1040-NR with the IRS. A Canadian resident must file Form 1040-NR if they have US-source.

Sep 4, 2026
Cross-Border

Form 8840 Closer Connection Exception: How Snowbirds Avoid US Tax Residency

A Canadian snowbird who spends more than 122 days per year in the US over a three-year period may meet the substantial presence test and be treated as a.

Sep 4, 2026