Investment and Financial Markets

Learn the financial strategy behind giving appreciated stock. This guide covers the key considerations and steps for an impactful and tax-efficient donation.

Understand how to calculate your household income. Whether you include your parents’ finances depends on your dependency status and the reason for the request.

Your spouse’s income may be considered yours depending on the context. Explore how different rules apply to your combined and individual finances.

Learn the process for claiming the annual tax credit for Washington, D.C. renters, a benefit designed to help offset property taxes passed on through rent.

The deductibility of HELOC interest for a rental property depends on the use of the funds, not the loan itself. Understand the specific tax principles.

Learn how a Section 444 election provides certain businesses with tax year flexibility and understand the associated financial and procedural requirements.

A major tax law change requires capitalizing research expenses instead of immediate deduction, altering how businesses account for innovation costs.

A housing stipend’s tax treatment depends on your circumstances. Learn the IRS rules that determine if this benefit is considered taxable income or is non-taxable.

Learn the correct procedure for allocating a business purchase price among assets for tax purposes, a required step for both the buyer and seller using Form 8594.

Understand Washington’s complex liquor tax system, from how it shapes consumer pricing to the way revenue is used to fund public services.

That thank-you payment to your contractor may not be a gift in the eyes of the IRS. Learn how the business context changes the tax treatment of payments.

U.S. tax law treats foreign pensions differently than domestic plans, creating unique and complex obligations. Learn how to navigate your tax and reporting duties.

The rules for net operating loss carryforwards depend on the year the loss was generated, impacting both expiration dates and annual deduction limits.

A company buying back its own stock can jeopardize QSBS tax benefits. Learn how the circumstances of a redemption can impact an investor’s Section 1202 eligibility.

Learn how Section 409A’s specified employee rule affects the timing of deferred compensation payments for key executives at publicly traded companies.

This article explains the tax treatment for corporate distributions. See how a payment’s characterization determines the tax consequences for shareholders and the company.