Browse self-study CPE, live tax updates, nano learning, deep dives, ethics, and specialty programs built for working tax and accounting professionals.
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Tax-exempt organizations operate under a specialized set of federal tax rules that can create significant compliance challenges for practitioners. ...
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When does an expensive business meal cross the line from deductible to lavish or extravagant? The tax law provides no fixed dollar threshold, makin...
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Education tax planning can involve more than simply keeping scholarships and grants tax-free. Strategic coordination of scholarships, Pell Grants, ...
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Roth conversions can create valuable long-term tax planning opportunities, but the decision involves much more than comparing today's tax rate with...
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Selecting a tax year involves more than choosing a convenient reporting period. Tax professionals must evaluate entity-specific rules, IRS approval...
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Choosing or changing a business tax year requires more than selecting a reporting period that fits operational needs. Tax professionals must evalua...
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Life insurance is often viewed as providing tax-free death benefits, but transactions during the insured's lifetime can create complex tax conseque...
The IRS is introducing a more automated approach to penalty relief for taxpayers with a strong compliance history. Tax professionals must understan...
For clients with federal student loans, a tax return is more than a record of past income—it can directly influence future loan payments. Tax plann...
IRC Section 61 broadly defines gross income as income from whatever source derived. Tax professionals must start with inclusion as the default rule...
Choosing between an S corporation and a C corporation involves far more than comparing current-year tax rates. The right entity choice should suppo...
Cryptocurrency is treated as property for federal tax purposes. That means sales, exchanges, mining, staking, airdrops, wages, and other digital as...
Tax professionals routinely handle some of their clients' most sensitive financial information. While protecting that information is an ethical obl...
Many retirement income plans assume both spouses remain alive and continue filing jointly throughout retirement. When one spouse dies, however, the...
A tax extension gives taxpayers more time to file, but it does not extend the time to pay. To be valid, an extension must be timely filed and based...
Donor-advised funds (DAFs) have become one of the most popular charitable planning vehicles because they allow taxpayers to separate the timing of ...
Military families often face complex state tax questions when service members are stationed outside their legal domicile. Federal protections can a...
Beginning in 2026, certain outbound remittance transfers may be subject to a new 1% excise tax under the One Big Beautiful Bill Act (OBBBA). While ...
Bonus depreciation is often viewed as an automatic tax benefit, but the largest immediate deduction is not always the best long-term strategy. In s...
For tax purposes, a person's domicile is far more than simply where they live. State taxing authorities examine intent, personal connections, famil...
The SECURE Act dramatically changed the rules for inherited retirement accounts. Beneficiaries who once could stretch distributions over a lifetime...
Tokenized securities combine traditional investment assets with blockchain-based ownership records. While the delivery method may be digital, the t...
The IRS generally has 10 years to collect assessed federal tax liabilities, but that period is not always a simple countdown. Assessment dates, tol...
The Saver’s Credit is designed to encourage retirement savings for low- and moderate-income taxpayers. However, eligibility rules, income phaseouts...
Taxpayers sometimes report income in one year only to later discover they are legally required to repay it. Without special relief provisions, this...
The Section 199A qualified business income deduction can provide substantial tax savings for pass-through businesses. However, specified service tr...
Crowdfunding platforms have transformed how individuals and businesses raise money online. However, the tax treatment of those funds depends entire...
US tax residency rules often differ significantly from immigration classifications. A taxpayer may be treated as a nonimmigrant for immigration pur...
Launching a business often requires substantial spending before operations officially begin. Market research, legal formation costs, employee train...
California applies some of the strictest worker classification rules in the country. Businesses that improperly classify workers as independent con...
Electing S corporation status can provide significant tax advantages for qualifying businesses, including pass-through taxation and the avoidance o...
Section 1031 exchanges allow real estate investors to defer taxable gain when investment or business property is exchanged for qualifying replaceme...
Employee stock options can create substantial financial opportunities, but they also introduce complex tax consequences. Exercise timing, holding p...
Bonus depreciation allows businesses to accelerate deductions for qualifying assets placed into service during the current tax year. Proper classif...
Foreign business travel requires more than receipts. When business and personal activities are combined on an international trip, the IRS requires ...
Filing a Tax Return Does Not Always Mean the Filing Is Final. Taxpayers frequently discover missing documents, incorrect elections, or reporting er...
Health Savings Accounts Offer More Than Simple Medical Reimbursement. HSAs combine tax planning, healthcare funding, and long-term wealth accumulat...
Renting Property to Your Own Business Can Trigger Unexpected Tax Consequences. Many business owners hold their operating company and commercial rea...
Buying Business Equipment Can Create Immediate Tax Savings. Instead of recovering equipment costs slowly over many years through depreciation, Sect...
Not All Business Income Is Treated the Same for Self-Employment Tax Purposes. Many taxpayers assume that all non-W-2 income is automatically subjec...
Accelerated Deductions Start With Proper Classification. Cost segregation allows taxpayers to break real estate into separate components and accele...
A taxpayer may have a completely valid refund claim and still lose the right to recover the money simply because the filing deadline was missed. Un...
Federal tax law broadly defines taxable income to include most economic gains unless a specific exclusion applies. Determining whether money, prope...
A Missed Depreciation Deduction Does Not Simply Disappear. Depreciation errors can quietly compound over time, especially when assets are misclassi...
Converting a former residence into rental property triggers a new set of tax rules. Depreciation, basis calculations, passive activity limitations,...
A Disaster Recovery Payment Can Unexpectedly Create a Taxable Gain. When property is destroyed, stolen, condemned, or damaged, taxpayers are often ...
Investment Income in a Child’s Name May Not Be Taxed at a Child’s Rate. The kiddie tax rules were designed to prevent families from shifting invest...
Turning a Life Insurance Policy Into Cash Can Trigger Unexpected Tax Consequences. Life settlements allow policyholders to sell unwanted or unaffor...
The IRS Expects Taxes to Be Paid Throughout the Year — Not Just in April. Many taxpayers assume that paying their balance in full by the filing dea...
Clergy Compensation Follows a Different Set of Tax Rules. Ministers occupy a unique position under federal tax law. For income tax purposes, clergy...
