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 Trust Situs After Moving to Florida with three cards for governing law under Florida Statute 736.0107, principal place of administration under 736.0108, and tax residence set by each state
September 5, 2026 · Tax Planning

Trust Situs After Moving to Florida: Taxes 2026

Trust situs after a Florida move: which state still taxes the trust, what Kaestner limits, and how Fla. Stat. 736.0108 transfers administration.

Read full article
Navy title card reading The Texas Series LLC, noting that it is one entity to the state and potentially many to the IRS and that a structure sold as one filing frequently produces more returns
September 4, 2026 · Tax Planning

Texas Series LLC: How It Is Actually Taxed 2026

A Texas series LLC files one franchise tax report but may need an EIN and a federal return for every series. What…

Read full article
Fort Myers tax advisor guide to Lee County federal tax situations for 2026
September 4, 2026 · Tax Planning

Fort Myers Tax Advisor: Lee County Tax Guide 2026

A Fort Myers tax advisor guide to Lee County: storm casualty losses after the 2026 change, the DR-405 return, the 0.5 percent…

Read full article
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…

Read full article
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…

Read full article
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…

Read full article
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…

Read full article
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.

Read full article
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…

Read full article
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…

Read full article

Topics