tax

Navigating Tax Complexities: Craft Partnership Agreements and LLC Operating Agreements With Precision

Partnerships are often used for business and investment activities. So are multi-member LLCs that are treated as partnerships for tax purposes. A major reason is that these entities offer federal…

Cash or Accrual Accounting: What’s Best for Tax Purposes?

Your businesses may have a choice between using the cash or accrual method of accounting for tax purposes. The cash method often provides significant tax benefits for those that qualify.…

IRS Launches Second Employee Retention Credit Voluntary Disclosure Program for 2021

The IRS has unveiled a new opportunity for businesses to correct improper Employee Retention Credit (ERC) claims made for the 2021 tax period. The second Employee Retention Credit Voluntary Disclosure…

Understanding Taxes on Real Estate Gains

Let’s say you own real estate that has been held for more than one year and is sold for a taxable gain. Perhaps this gain comes from indirect ownership of…

The Possible Tax Landscape for Businesses in the Future

Get ready: The upcoming presidential and congressional elections may significantly alter the tax landscape for businesses in the United States. The reason has to do with a tax law that’s…

Tax Tips: July/August 2024

Start tax planning for 2026 Many tax-related changes made by the Tax Cuts and Jobs Act (TCJA) are scheduled to expire at the end of 2025. Beginning in 2026, among…

Why One Pot Trust May Be Better Than Two Separate Trusts

If you have two or more children, a “pot” trust may be right for your estate plan. Trusts can be an effective way to provide for your children. Typically, parents…

Closing a Business Involves a Number of Tax Responsibilities

While many facets of the economy have improved this year, the rising cost of living and other economic factors have caused many businesses to close their doors. If this is…

Married Couples: Watch Out for the Survivor Trap

When a spouse dies, the last thing the survivor wants to deal with is higher taxes. But that’s exactly what can happen if he or she is caught in the…

Independent Contractor or Employee? A Critical Decision for Businesses

The consequences of misclassifying workers can be costly. If you misclassify an employee as an independent contractor, for example, you may be liable for back taxes (including the employee’s shares…

If Your Business Has Co-owners, You Probably Need a Buy-Sell Agreement

Are you buying a business that will have one or more co-owners? Or do you already own one fitting that description? If so, consider installing a buy-sell agreement. A well-drafted…

Be Aware of the Tax Consequences of Selling Business Property

If you’re selling property used in your trade or business, you should understand the tax implications. There are many complex rules that can potentially apply. To simplify this discussion, let’s…

Consider Borrowing From Your Corporation, but Structure the Deal Carefully

If you own a closely held corporation, you can borrow funds from your business at rates that are lower than those charged by a bank. But it’s important to avoid…

2024 Q3 Tax Calendar: Key Deadlines for Businesses and Other Employers

Here are some of the key tax-related deadlines affecting businesses and other employers during the third quarter of 2024. Keep in mind that this list isn’t all-inclusive, so there may…

Hiring Your Child to Work at Your Business This Summer

With school out, you might be hiring your child to work at your company. In addition to giving your son or daughter some business knowledge, you and your child could…