How to Get a CA Tax Return Copy With Form CFR1
Learn the official process for requesting a copy of your California tax return and explore the more direct and efficient digital alternatives available.
Investment and Financial Markets
Private Foundation Termination Tax: What You Need to Know
Winding down a private foundation involves significant tax considerations. Explore the rules governing termination and the pathways to preserve charitable assets.
How to Complete and File Arizona Form 600
This guide provides a clear path for Arizona employers to reconcile annual employee withholding tax, ensuring an accurate and compliant Form 600 submission.
Can I Transfer My HSA to My Spouse?
An HSA is an individual account, but the funds can be used for a spouse’s care. Learn the important rules governing use versus a formal transfer of ownership.
IRS Notice 2017-37: Listed Transaction Disclosure Rules
Understand the compliance obligations established by IRS Notice 2017-37 for participants and advisors involved in syndicated conservation easement transactions.
What Is Form 8663 for a Section 338 Election?
Discover how Form 8663 quantifies the tax effects of a Section 338 election, establishing the deemed sale price and new asset basis for all parties.
What Is a Controlled Group for Tax Purposes?
Learn how ownership structures can require the IRS to treat related companies as a single entity for tax brackets, deductions, and employee benefit plans.
What Is Form 8222 and What Do I Do With It?
Form 8222 confirms the Taxpayer Advocate Service is assisting with your IRS issue. Understand what this document means and how to proceed with their help.
California Economic Nexus: Threshold and Rules
For remote businesses, California sales tax compliance hinges on specific sales thresholds. Understand the state’s nexus rules to manage your obligations.
Can an IRA Be an Annuity? How They Work Together
An IRA is a retirement account, not an investment itself. Discover how an annuity can function within an IRA and the specific considerations this creates.
How to Find My Net Income on My Pay Stub
Demystify your pay stub and accurately determine your take-home pay. This guide breaks down the subtractions from your earnings to clarify what you actually keep.
Maryland Economic Nexus: Sales Tax Rules for Sellers
For remote sellers, understanding Maryland sales tax is crucial. This guide provides a clear path to determining your obligation and managing state compliance.
The Cash Flow on Total Assets Ratio Explained
Understand a company’s efficiency by looking at the cash it generates from its assets, a key indicator of its financial health and sustainability.
What Are the 60-Day IRA Withdrawal Rules?
Moving IRA funds yourself starts a 60-day clock. Understand the specific rules for an indirect rollover to protect your retirement savings from taxes and penalties.
Common Examples of Nonrecourse Liabilities
Explore how nonrecourse financing limits a borrower’s liability and how this protection impacts the tax treatment of losses under IRS at-risk rules.
What to Know About Sales Tax in South Carolina
Navigate South Carolina’s sales tax system. This guide explains the essential requirements for businesses, from determining taxability to registering and remitting.
Revenue Code 636: Tax Treatment of Mineral Payments
Learn how IRC § 636 governs mineral production payments, recharacterizing them as loans for tax purposes rather than a sale of an economic interest.
What Is the Difference Between an Individual’s Assets and Liabilities?
Gain clarity on your financial position by understanding the relationship between what you own and what you owe. This provides a foundational financial snapshot.
IRS Regulation 1.6081-5: Automatic Filing Extension Rules
Understand the procedural requirements for an automatic 30-day information return filing extension and the specific conditions for further delays.
Accounting for Convertible Instruments
Examine the accounting for convertible instruments, detailing how their dual debt and equity features affect valuation and financial statement reporting.