Business Success Tips

Beat the Net Investment Income Tax

Beat the Net Investment Income Tax

Here is some important information regarding the net investment income tax (NIIT), which may be relevant to your financial situation. NIIT Overview The NIIT is a 3.8 percent tax that could apply if your modified adjusted gross income (MAGI) exceeds $200,000 (single...

Shutting Down a C Corporation

Shutting Down a C Corporation

There are several tax implications that you need to be aware of when shutting down a C corporation. Complete liquidation of a C corporation is when it ceases to be a going concern, winds up its affairs, pays its debts, and distributes its remaining assets to the...

The Cleaning Lady and Your Home-Office Deduction

The Cleaning Lady and Your Home-Office Deduction

If you have an office in your home that qualifies for the home-office deduction and you employ a cleaning lady who maintains both your home and your home office, there are a couple of tax considerations to keep in mind. The amount you pay your cleaning lady for her...

The Kiddie Tax and How to Avoid It

The Kiddie Tax and How to Avoid It

The kiddie tax was enacted by Congress to prevent parents from passing investment income to their children, who typically have a lower tax rate. Under the kiddie tax rules, a portion of a child’s net unearned income may be taxed at the parent’s marginal federal income...

Strategic Insights for Employing Your Spouse

Strategic Insights for Employing Your Spouse

If you own your own business and operate as a proprietorship or partnership (wherein your spouse is not a partner), one of the smartest tax moves you can make is hiring your spouse to work as your employee. But the tax savings may be a mirage if you don’t pay your...

Unfair Stop to Processing New ERC Claims

Unfair Stop to Processing New ERC Claims

The IRS is on a tear against improper employee retention credit (ERC) claims. Here are four recent actions taken by the IRS: Unfair Stop to Processing New ERC Claims On September 15, 2023, the IRS announced a temporary halt on processing new ERC claims until after the...

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