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S corporation reasonable compensation

To prevent self-employment tax avoidance, the IRS requires S corporations to pay reasonable compensation to shareholder-employees.

Tax S Corporation Income Taxation

Mar 04, 2020・4 min read

Gift acknowledgment letters: Considerations and templates

Donors who give your NFP $250 or more may rightly request a written acknowledgement of their contribution. Here’s how to provide one, useful templates included.

Not-for-Profit Tax Not-for-Profit Governance

May 01, 2022・4 min read

U.S. Federal Tax Law Hierarchy Extended Guidance

Understand the weight of taxing authorities from highest to lowest for use in determining whether a source can be relied upon for a tax position.

Firm Practice Management Tax Firm Operations IRS Practice & Procedure Practice Management & Professional Standards Tax Season

Oct 01, 2023・2 min read

IRS third-party authorization guidance

A taxpayer’s representative must have authorization to receive confidential tax information from the IRS and perform certain actions on the taxpayer’s behalf.

Firm Practice Management Tax IRS Practice & Procedure Tax Season

Oct 05, 2023・1 min read

Contacting the IRS FAQs

Access answers to frequently asked questions about corresponding with the IRS in the most efficient and effective manner.

Small Business Resiliency Tax COVID-19: Tax IRS Practice & Procedure Tax & Financial Planning Tax Season

Sep 15, 2021・6 min read

FAQs for Statement on Standards for Tax Services No. 4, Use of Estimates – Home Office (prior to 1/1/2024)

These FAQs address questions on the use of estimates when accounting for home offices.

Ethics Tax Individual Income Taxation Practice Management & Professional Standards Tax Accounting

Aug 02, 2018・2 min read

FAQs for Statement on Standards for Tax Services No. 1, Tax Return Positions – Adequate Disclosure, Filing Returns and Reasonable Basis (prior to 1/1/2024)

These FAQs address questions related to adequate disclosure, filing returns and reasonable basis.

Ethics Tax IRS Practice & Procedure Professional Ethics

Sep 10, 2018・6 min read

Your tax practice could be on the edge of greatness

All that separates the “good enough” from the truly great is a bit of effort. Learn what strategies and credentials CPAs should pursue to reach the next level.

Tax Practice Management & Professional Standards

Apr 08, 2019・3 min read

What is your tax ethics IQ?

It’s time for a tax ethics checkup. Even the most experienced and knowledgeable CPAs need a refresher. Take the quiz to see where you fall in your mastery.

Tax Practice Management & Professional Standards

Oct 01, 2023・7 min read

6 ways we’re working for our small firm members

Small firm members, we’re here for you! Let’s navigate tax changes, confront pain points, and expand your skills so you’re ready for the future.

Dec 06, 2019・2 min read・AICPA & CIMA Insights Blog

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