tax

The Tax Advantages of Including Debt in a C Corporation Capital Structure

Let’s say you plan to use a C corporation to operate a newly acquired business or you have an existing C corporation that needs more capital. You should know that the federal…

Growing Your Business With a New Partner: Here Are Some Tax Considerations

There are several financial and legal implications when adding a new partner to a partnership. Here’s an example to illustrate: You and your partners are planning to admit a new…

When Partners Pay Expenses Related to the Business

It’s not unusual for a partner to incur expenses related to the partnership’s business. This is especially likely to occur in service partnerships such as an architecture or law firm.…

When Businesses May Want to Take a Contrary Approach With Income and Deductions

Businesses usually want to delay recognition of taxable income into future years and accelerate deductions into the current year. But when is it wise to do the opposite? And why…

Don’t Have a Tax-Favored Retirement Plan? Set One up Now

If your business doesn’t already have a retirement plan, it might be a good time to take the plunge. Current retirement plan rules allow for significant tax-deductible contributions. For example,…

Scrupulous Records and Legitimate Business Expenses Are the Key to Less Painful IRS Audits

If you operate a business or are starting one, you know records of income and expenses need to be kept. Specifically, you should carefully record expenses to claim all the…

Nonprofits: Take Another Look at Inflation Reduction Act Tax Breaks

When the Inflation Reduction Act (IRA) became law in late 2022, you might have assumed that the tax breaks it contained wouldn’t affect your tax-exempt organization. That’s not the case.…

Tax Tips: March/April 2024

Short-term rentals may offer tax-free income Opportunities to earn tax-free income are few and far between, but one often overlooked strategy allows you to do just that by renting out…

Bartering Is a Taxable Transaction Even if No Cash Is Exchanged

If your small business is strapped for cash (or likes to save money), you may find it beneficial to barter or trade for goods and services. Bartering isn’t new —…

Share Your Values With the Use of an Incentive Trust

Investor Warren Buffett once said that the ideal inheritance is “enough money so that they feel they could do anything, but not so much that they could do nothing.” Indeed,…

Considering Home Improvements? Tax Credits Can Make Going Green Easier

If you’re planning improvements that will boost your home’s energy efficiency, be sure to consider tax incentives that may offset some of the cost. The Inflation Reduction Act (IRA), signed…

Deducting Business Travel Expenses: A Refresher

During the COVID-19 pandemic, business travel nearly came to a halt. Today, it’s on the rebound, as “Zoom-fatigued” executives craving face-to-face interaction hit the road again. With more people getting…

Maximize the QBI Deduction Before It’s Gone

The qualified business income (QBI) deduction is available to eligible businesses through 2025. After that, it’s scheduled to disappear. So if you’re eligible, you want to make the most of…

Tax-Wise Ways to Take Cash From Your Corporation While Avoiding Dividend Treatment

If you want to withdraw cash from your closely held corporation at a low tax cost, the easiest way is to distribute cash as a dividend. However, a dividend distribution…

What’s the Best Accounting Method Route for Business Tax Purposes?

Businesses basically have two accounting methods to figure their taxable income: cash and accrual. Many businesses have a choice of which method to use for tax purposes. The cash method…