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    Insights for Modern CPA Firms

    Field-tested writing on offshore strategy, tax operations, security, and scaling U.S. accounting practices.

    58 articles · updated weekly

    58 articles
    Florida Sales Tax on Commercial Rent: 2025 Rate and Exemption Guide Tax Guides & Compliance

    Florida Sales Tax on Commercial Rent: 2025 Rate and Exemption Guide

    Florida is the only U.S. state taxing commercial rent. The 2025 rate is 2.0% plus county surtax, CAM charges are taxable, and exemptions are narrow. Here is what CPA firms need to configure for Florida commercial lease clients.

    Jun 19, 2026 9 min
    NYC Unincorporated Business Tax: Complete 4% UBT Guide for CPA Firms Tax Guides & Compliance

    NYC Unincorporated Business Tax: Complete 4% UBT Guide for CPA Firms

    The NYC UBT is a 4% city-level tax on partnerships and sole proprietors with New York City activity. It doesn't appear on the federal or state return and is missed on out-of-state-prepared returns every season.

    Jun 19, 2026 7 min
    California Form 568: The Complete Guide to the LLC Fee Schedule for CPA Firms Tax Guides & Compliance

    California Form 568: The Complete Guide to the LLC Fee Schedule for CPA Firms

    California's $800 annual tax and graduated LLC fee schedule catch many out-of-state owners off guard. Here's how CPA firms prepare Form 568 accurately, including first-year exemption rules.

    Jun 18, 2026 8 min
    Texas Sales Tax Nexus: The Complete Guide to the $500K Threshold and Marketplace Rules Tax Guides & Compliance

    Texas Sales Tax Nexus: The Complete Guide to the $500K Threshold and Marketplace Rules

    Texas sales tax nexus turns on a rolling $500K threshold, a single local use tax rate election, and marketplace provider rules that shift collection responsibility. Here's what CPA firms verify for clients.

    Jun 18, 2026 8 min
    New York PTET: 3 Critical Issues Every CPA Firm Must Resolve Before Filing Tax Guides & Compliance

    New York PTET: 3 Critical Issues Every CPA Firm Must Resolve Before Filing

    NY PTET election has unique timing, estimate, and credit rules. Here's how CPA firms handle the resident-credit mismatch for partners in California, Illinois, and New Jersey.

    Jun 18, 2026 8 min
    Florida Corporate Income Tax: The Complete F-1120 Guide for CPA Firms Tax Guides & Compliance

    Florida Corporate Income Tax: The Complete F-1120 Guide for CPA Firms

    Florida has no personal income tax, but C corps still owe Florida corporate income tax. Here's what CPA firms need to know about Form F-1120, three-factor apportionment, and the $50,000 exemption.

    Jun 18, 2026 7 min
    California Sales Tax Nexus: The Complete $500K Guide for CPA Firms Tax Guides & Compliance

    California Sales Tax Nexus: The Complete $500K Guide for CPA Firms

    California's $500,000 economic nexus threshold catches many out-of-state sellers. Here's how to monitor exposure, handle district taxes, and register clients before the CDTFA comes calling.

    Jun 18, 2026 7 min
    New York Convenience Rule: 5 Essential Facts Every CPA Firm Must Know Tax Guides & Compliance

    New York Convenience Rule: 5 Essential Facts Every CPA Firm Must Know

    New York taxes remote workers as if they never left the office. Here's what CPA firms need to know about the convenience-of-employer rule and how to flag it during client onboarding.

    Jun 18, 2026 6 min
    California Pass-Through Entity Tax: Essential Guide for 4 Key Rules Tax Guides & Compliance

    California Pass-Through Entity Tax: Essential Guide for 4 Key Rules

    The California pass-through entity tax lets eligible S corps and partnerships deduct state taxes federally, bypassing the $10,000 SALT cap. Here's what CPA firms need to know.

    Jun 15, 2026 4 min
    Sales Tax in New Jersey: The Essential 2026 Business Guide Tax Guides & Compliance

    Sales Tax in New Jersey: The Essential 2026 Business Guide

    Sales tax in New Jersey is 6.625%. Clothing, groceries, and prescription drugs are exempt. This 2026 guide covers nexus, registration, filing deadlines, and common mistakes.

    Jun 14, 2026 7 min

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