Tax Resources for Accountants and Small Businesses (U.S.)
Last updated by a CPA in March 2026. Are Employee Reimbursements Taxable? In most cases, they are not taxable if they are paid under an IRS-compliant accountable plan. However, reimbursements paid under a nonaccountable...
Last updated by a CPA in March 2026. On the Fringes: The Ins and Outs of Fringe Benefits Fringe Benefits In order to attract and retain quality employees, most employers offer some time of...
What the IRS Fringe Benefit Guide (Publication 15-B) Covers The Internal Revenue Service (IRS) Publication 15-B is a guide for employers that explains how fringe benefits should be treated for tax purposes. It provides...
SWIFT/BIC codes identify banks for international wire transfers. Below you’ll find a list of commonly used SWIFT codes for major US banks, plus an official source and a lookup tool to confirm the correct...
Break Even Point Calculator (BEP) The break-even point (BEP) represents the level of sales where a company’s total revenue equals its total costs. At this point, a business does not make a profit but...
What Is the Applicable Federal Rate (AFR)? The Applicable Federal Rate (AFR) is the minimum interest rate that the Internal Revenue Service (IRS) allows for private loans and other financial transactions between related parties....
IRS Special Per Diem Rates for 2025–2026 The IRS special per diem rates for 2025–2026 determine the daily allowance for business travel expenses including lodging, meals, and incidental expenses. These rates are used by...
What Is the Unified Chart of Accounts (UCOA)? UCOA – the Unified Chart of Accounts for nonprofit organizations, is designed so that nonprofits can can quickly and reliably translate their financial statements into the...
Small business tax deductions for 2025 allow companies to reduce taxable income by subtracting ordinary and necessary business expenses. Understanding these deductions is important for accountants, payroll specialists, tax professionals, and small business owners...
Professional tax software helps accountants and tax preparers manage tax preparation, e-filing, compliance, and client returns more efficiently. This guide reviews professional tax software used by accounting firms, including features, pricing considerations, and tools...
What Is the California Payday Notice Poster? The California Payday Notice Poster is a workplace notice required under California Labor Code Section 207 that informs employees about the employer’s regular paydays and the time...
List of Principal Business Activities and codes that classify a company by the type of activity that is needed by the Internal Revenue Code. They are based on the North American Industry Classification System.
California individual income taxes are administered by the California Franchise Tax Board (FTB). Below you’ll find the most-used California individual income tax forms for tax year 2025 (filed in 2026), plus direct links to...
If you’ve received a CP 2100 Notice from the IRS, don’t panic — but don’t ignore it either. The notice means the IRS found a name and taxpayer identification number (TIN) mismatch or a...
The CalSavers program requires eligible California employers to provide access to a retirement savings plan for employees if they do not offer a qualified retirement plan. CalSavers Employer Requirements The CalSavers program requires eligible...
Click here to enter the IRS Withholding Calculator. The IRS Withholding Calculator is the official Tax Withholding Estimator. It helps individuals check whether their federal income tax withholding for 2025 is accurate. The United...
Self-employed individuals must calculate self-employment tax using rules published by the Internal Revenue Service. Understanding how to calculate self-employment tax helps freelancers, contractors, and small business owners estimate tax liability before filing Form 1040....
Preparing records before filing helps self-employed taxpayers report income correctly and avoid IRS corrections. This self-employment tax checklist explains what documents you should organize before completing Schedule C, Schedule SE, and Form 1040. The...
Self-employment tax applies to individuals who work for themselves and earn income from a business or independent services. Understanding self-employment tax 2025 is important because self-employed taxpayers must pay both the employee and employer...
Wisconsin individual income taxes are administered by the Wisconsin Department of Revenue. This page provides official resources for Wisconsin individual income tax forms for tax year 2025, filed in 2026. File Wisconsin Income Tax...