Insights for Modern CPA Firms

BOI Filing for Foreign-Owned US Entities: 5 Essential Rules

BOI filing now applies only to foreign-registered companies. Here are 5 rules every CPA firm needs to know before advising clients with non-US ownership.

New York S-Corp Election: 4 Critical CT-6 Rules CPAs Must Know

A federal S election does not automatically apply for New York. Form CT-6 must be filed separately, all shareholders must consent, and NYC taxes S-corps as C-corps regardless. Here are the four rules that determine whether your clients' elections hold.

Florida Sales Tax Filing Schedule: 4 Critical DR-15 Rules

Florida sales tax is due the 20th of the month, but the electronic payment deadline is actually 5 p.m. the day before. Here are the 4 DR-15 rules that determine your clients' filing cadence, collection allowance, and surtax obligations.

Illinois PTET Election: 4 Essential Rules on PPRT, Estimates, and Credits

Illinois PTET election stacks on top of the personal property replacement tax, and the estimated payment base combines both. Here is the election math, PPRT interaction, and credit flow on partner returns.

California Business Estimated Tax: Complete 2026 Guide

California's 30/40/0/30 estimate schedule and mandatory e-pay rules catch businesses migrating from other states. Here's the safe harbor calculation, Form 100-ES vs 540-ES breakdown, and underpayment penalty guide for CPA firms.

North Carolina Corporate Tax Phase Out: 5 Essential Planning Rules

North Carolina's corporate income tax is falling to 0% by 2030. Here are 5 essential planning rules CPA firms need to advise C-corp and pass-through clients on the rate curve.

Georgia PTET Election: 5 Essential Rules for CPA Firms

Georgia PTET election mechanics include a retroactive window on the extended return, a non-refundable credit for owners, and a SALT math picture that shifted under OBBBA. Here are 5 essential rules.

Texas LLC Formation Franchise Tax: 5 Essential Rules for CPAs

Texas LLC formation franchise tax mechanics include series LLCs, the May 15 PIR deadline, and the $2.65M no-tax-due threshold. Here are 5 essential rules for CPA firms with Texas clients.

Section 174 Capitalization After OBBBA: 5 Essential CPA Rules

Section 174 capitalization for domestic R&E was largely repealed by OBBBA. Foreign R&E still amortizes over 15 years. Here are 5 essential rules CPA firms need for 2026 transitions.

California LLC vs S Corp Tax: 5 Essential Rules for CPA Firms

California LLC vs S corp tax math turns on revenue, margin, and self-employment tax savings. Here are 5 essential rules CPA firms use to recommend an entity structure for small business clients.

Pennsylvania Local Earned Income Tax: 5 Essential Rules for CPA Firms

Pennsylvania local earned income tax covers 2,500+ jurisdictions through 69 TCDs and the dual PSD code system. Here are 5 essential rules for CPA firms with PA-based payroll clients.