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.

Georgia film tax credit buyer guide, transferable credit purchased and claimed under code 122
September 4, 2026 · Tax Planning

Georgia Film Tax Credit: Buying and Claiming 2026

The Georgia film tax credit is transferable. Here is how a buyer claims it under code 122, what it costs, and why…

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Lifetime gift tax exemption 2026 explained: Public Law 119-21 set the basic exclusion amount at 15 million dollars and removed the scheduled sunset
September 3, 2026 · Estate Planning

Lifetime Gift Tax Exemption 2026: The Rules

The lifetime gift tax exemption 2026 is $15,000,000 per person. Portability, the DSUE amount, Form 709, and the GST exemption that does…

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Georgia capital gains tax flat rate by tax year, 5.39 percent for 2024, 5.19 percent for 2025 and 4.99 percent for 2026, with no long term or short term distinction
September 3, 2026 · Tax Planning

Georgia Capital Gains Tax: Rates and Rules for 2026

Georgia capital gains tax applies at the flat income tax rate, 5.19 percent for 2025 and 4.99 percent for 2026, with no…

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Navy title card reading The IRS Partial Pay Plan, explaining that a partial payment installment agreement is built to end with tax still unpaid and that the collection statute rather than the agreement closes the remaining balance
September 3, 2026 · IRS Resolution

IRS Partial Payment Installment Agreement 2026

A partial payment installment agreement lets you pay the IRS monthly and less than you owe, with the balance expiring at the…

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Navy title card reading New Jersey Inheritance Tax 2026, nonresident rules after a move to Florida
September 2, 2026 · Tax Planning

New Jersey Inheritance Tax Nonresident Rules 2026

New Jersey inheritance tax nonresident rules still reach New Jersey real estate after a Florida move. Rates, filing methods, waivers and liens.

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Georgia part year resident tax return guide, Form 500 Schedule 3
September 2, 2026 · Tax Planning

Georgia Part Year Resident Tax Return: Form 500 Guide

A Georgia part year resident tax return runs on Form 500 Schedule 3, which allocates your income but prorates your deduction. Here…

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Navy report cover reading The Florida Wealth Migration Report with key statistics
September 2, 2026 · Research

The Florida Wealth Migration Report: Where Income Moved, 2011 to 2023

Florida wealth migration delivered a net $20.65 billion AGI gain in 2022-2023, down 47 percent from the 2020-2021 peak. Verified 12 year…

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California source income guide cover citing R&TC 17951, 17952 and FTB Publication 1100
September 1, 2026 · Tax Planning

California Source Income: What Counts in 2026

California source income is what a nonresident still owes tax on. The category rules under R&TC 17951 and 17952, and what is…

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Georgia retirement income exclusion 2026: up to $35,000 ages 62-64 or $65,000 age 65 and older per person
September 1, 2026 · Tax Planning

Georgia Retirement Income Exclusion: 2026 Rules

Georgia excludes up to $35,000 (ages 62-64) or $65,000 (65+) of retirement income per person. What qualifies, the $5,000 wage cap, and…

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Navy title card reading FIRPTA and the Foreign Seller, noting that the buyer withholds fifteen percent of the gross price rather than the profit and that the withholding is a prepayment settled on the return
September 1, 2026 · International Tax

FIRPTA Withholding: Rules for Foreign Sellers 2026

FIRPTA withholding is 15% of the amount realized when a foreign person sells U.S. real property. Learn the rates, the exceptions, and…

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