Tax planning notes, IRS updates & founder takes

Plain-English guidance from our team of tax advisors and consultants on the moves that matter most for business owners and families.

Navy title card reading Texas Sales Tax Exemption Certificate, noting that Form 01-339 shifts the tax to the buyer only when the seller accepts a complete certificate in good faith at or before the sale
October 9, 2026 · Tax Planning

Texas Sales Tax Exemption Certificate Guide 2026

Texas sales tax exemption certificate guide: Form 01-339, who can issue one, the good faith rule, Ag/Timber Numbers and the 90 day…

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Guide to section 1446 partnership withholding on foreign partners for 2026, covering the withholding rates, the March due date, Form 8813 installments, Form 8805 partner statements, Form 8804-C certificates, and the Schedule A underpayment penalty
October 9, 2026 · International Tax

Form 8804: Partnership Withholding Rules for 2026

Form 8804 rules for 2026: who files, the 37 and 21 percent section 1446 rates, the March due date, Form 8813 installments,…

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Guide to Georgia Form 700, the Georgia partnership tax return: who files, how Georgia income is built from federal Form 1065, nonresident partner options, and the entity level tax election
October 9, 2026 · Tax Planning

Georgia Form 700: Partnership Return Rules 2026

Georgia Form 700 explained: who files the partnership return, 2026 due dates, schedules, rates, nonresident partner options, and audit rules.

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Guide to the IRS CP59 notice in 2026, covering what it means when the IRS has no record of a prior year personal return, the three responses of sending a signed copy, filing the return or explaining on Form 15103 why no return was required, and how an unanswered notice can lead to a substitute for return under IRC section 6020(b) with no assessment deadline under IRC section 6501(c)(3)
October 9, 2026 · IRS Resolution

IRS CP59 Notice: Unfiled Return Alert 2026

An IRS CP59 notice means the IRS has no record of your prior year return. See how to respond, use Form 15103,…

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Guide to the California HSA tax in 2026, covering how California taxes health savings account contributions, interest, dividends and gains each year, the California basis in the account, and what changes after a move to Florida
October 8, 2026 · Tax Planning

California HSA Tax: The Nonconformity Trap in 2026

Under the California HSA tax rule, contributions, interest, dividends and gains are taxed yearly. How HSA basis works and what a Florida…

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Guide to the 2026 Georgia surplus tax refund: a one time refund of 2024 Georgia income tax under HB 1000, capped at $250, $375, or $500 by filing status, for taxpayers who filed both their 2024 and 2025 Georgia returns on time
October 8, 2026 · Tax Planning

Georgia Surplus Tax Refund 2026: Who Qualifies

Georgia surplus tax refund 2026: who qualifies under HB 1000, the $250, $375, and $500 caps, the October 15 deadline, offsets, and…

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Guide to Georgia Form 600S for 2026: one return reports S corporation flow through income and the net worth tax, is due on the 15th day of the third month after year end, and needs a signed Form 600S-CA consent from every nonresident shareholder
October 7, 2026 · Tax Planning

Georgia Form 600S: S Corporation Return Rules 2026

Georgia Form 600S rules for 2026: who must file, the 600S-CA consent for nonresident shareholders, due dates, schedules, and the net worth…

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Guide to U.S. totalization agreements for 2026, covering the 31 agreements in force, the detached worker rule, self-employment coverage, certificates of coverage, and combining foreign work credits for Social Security benefits
October 7, 2026 · International Tax

Totalization Agreement Rules for Expats in 2026

Totalization agreement rules for 2026: the 31 U.S. agreements, the detached worker rule, self-employment tax, certificates of coverage, and benefits.

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Guide to the shared policy allocation on Form 8962 in a divorce year, explaining that former spouses who shared a Marketplace plan may agree on any split from 0 to 100 percent of the premiums, benchmark premium and advance premium tax credit, and that each takes 50 percent if they do not agree
October 7, 2026 · Tax Planning

Shared Policy Allocation in a Divorce: 2026 Rules

Shared policy allocation splits one Form 1095-A between former spouses in a divorce year: agreed percentages, the 50 percent default, and 2026…

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Guide to the California SDI tax for high earners in 2026, covering the 1.3 percent rate on all wages with no wage ceiling, SDI on bonuses and RSU vests, and when SDI stops after a move to Florida
October 6, 2026 · Tax Planning

California SDI Tax for High Earners in 2026

The California SDI tax is 1.3 percent of all 2026 wages with no cap, including RSU vests. What high earners pay and…

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Topics

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