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.

Self employment tax Texas owners pay is federal, so the 15.3 percent under Internal Revenue Code section 1401 is unaffected by the absence of a Texas state income tax
August 14, 2026 · Tax Planning

Self Employment Tax Texas: What Owners Owe 2026

Self employment tax Texas owners pay is federal, not state. The 15.3 percent under IRC 1401, the wage ceiling rule, and what…

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Charitable remainder trust 2026 tax rules, Tax Expert Today
August 14, 2026 · Estate Planning

Charitable Remainder Trust: 2026 Tax Rules

A charitable remainder trust defers capital gain and pays you income. How the 10 percent test, four-tier taxation, and 2026 deduction limits…

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Form 433-A and Form 433-F, the IRS Collection Information Statement, and how the IRS measures reported income and expenses against the Allowable Living Expense standards
August 14, 2026 · IRS Resolution

IRS Form 433-A and 433-F: Financial Statement 2026

Form 433-A is the IRS Collection Information Statement. What it asks, how the IRS scores it against the living expense standards, and…

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California LLC vs S corp compared, the LLC fee is measured on gross receipts under Revenue and Taxation Code section 17942 while the S corporation pays 1.5 percent of net income under section 23802
August 14, 2026 · Tax Planning

California LLC vs S Corp: State Tax Guide 2026

California LLC vs S corp: the LLC pays a fee on gross receipts, the S corp pays 1.5 percent of net income.…

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Texas inheritance tax guide for 2026 from Tax Expert Today
August 12, 2026 · Tax Planning

Texas Inheritance Tax: What Heirs Owe in 2026

Texas inheritance tax was repealed in 2015 and banned by the state constitution in 2025. What a Texas heir still owes federally…

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New York exit tax 2026 guide cover from Tax Expert Today, noting there is no exit tax but a residency test, a special accrual rule, and an estate tax cliff
August 12, 2026 · Tax Planning

New York Exit Tax: What Leaving Really Costs 2026

There is no New York exit tax, but the state taxes departing residents through domicile audits, statutory residency, and Section 639 accruals.

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Navy Tax Expert Today card titled When Your Days in the U.S. Make You a Tax Resident
August 12, 2026 · International Tax

Substantial Presence Test: U.S. Tax Residency 2026

The substantial presence test decides U.S. tax residency by day count. How the 31 day and 183 day thresholds, the weights, and…

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California capital gains tax on home sale guide for nonresident sellers
August 11, 2026 · Tax Planning

California Capital Gains Tax on Home Sale 2026

California capital gains tax on home sale gain still applies after you move. How nonresident sourcing, Form 593 withholding, and section 121…

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IRS Fresh Start Program explained as a set of 2011 and 2012 policy changes rather than an application
August 10, 2026 · IRS Resolution

IRS Fresh Start Program: What It Actually Is 2026

The IRS Fresh Start program is not an application. See what the 2011 and 2012 changes did, what replaced them in 2026,…

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Texas no state income tax guide for 2026 from Tax Expert Today, showing four constitutional bans, the 2,650,000 dollar franchise threshold, and the 40,400 dollar SALT limitation
August 9, 2026 · Tax Planning

Texas No State Income Tax: What Earners Miss 2026

Texas no state income tax explained for 2026: what the constitution actually bans, what your old state still taxes, and the SALT…

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