Florida tax guides, strategies and calculators: The open file drawer.
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Florida Tax GuidesFlorida S-Corp electionWhen to elect S-Corp status for your Florida LLC, how much you can save, reasonable compensation rules, and the step-by-step filing process.Florida Tax GuidesQuarterly estimated taxesA Florida CPA's guide to quarterly estimated taxes, the four deadlines, the 90%/110% safe-harbor rule, and the underpayment penalty to avoid.ComparisonsCPA vs. bookkeeperThe difference between a CPA and a bookkeeper, what each can and can't do, what they cost, and when you need both. From a Florida CPA who does both.
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155 entries
- A.011 · Article · ComparisonsBench Accounting Alternatives in 2026: What to KnowFive Bench alternatives compared on price and who does the work, plus what happened to Bench and how to get your books out before you switch.
- A.036 · Article · ComparisonsBest Accountants in Mount Dora, FL (2026): The Buyer's ShortlistI compared six Mount Dora accounting firms on credential, books and tax under one roof, client focus and track record. See which fits you in 2026.
- A.012 · Article · ComparisonsBest Monthly Bookkeeping Services for S-Corps (2026): The Buyer's ShortlistI compared 8 monthly bookkeeping services for S-Corps on who does the work, the 1120-S return, price, lock-in and terms. October 2026 pricing.
- A.013 · Article · ComparisonsCollective vs. a Real CPA: S-Corp Cost ComparisonCollective's S-Corp plan costs about $3,552 a year billed yearly. What the lower price buys you, what it doesn't, and how to decide.
- A.035 · Article · ComparisonsCPA vs Accountant vs Tax Preparer: Which Do You Need?A Florida CPA explains CPA vs accountant vs tax preparer: who is licensed, who can represent you before the IRS, and which one a business owner needs.
- A.003 · Article · Florida Tax GuidesFlorida S-Corp Election: Complete Guide for Small Business OwnersWhen to elect S-Corp status for your Florida LLC, how much you can save, reasonable compensation rules, and the step-by-step filing process.
- A.002 · Article · Small BusinessHow Much Does a CPA Cost in 2026? Pricing Guide for Small BusinessesComplete guide to CPA costs, monthly bookkeeping ($500-$800/mo), tax prep ($400-$3,000), and advisory pricing with real ranges for small businesses.
- A.034 · Article · Comparisons1-800Accountant vs. a CPA: What the Plans Cost1-800Accountant costs $209 to $469 a month, billed annually, as of October 2026. What each plan includes, the refund terms, and how a CPA compares.
- A.033 · Article · Industry GuidesBonus Depreciation for Film, TV and Stage ProductionsHow Section 168(k) bonus depreciation works for film, TV and stage productions: the 100% rate, the 75% test, the release-date rule and investor limits.
- A.014 · Article · ComparisonsQuickBooks Live Bookkeeping: The Real All-In Cost in 2026The real all-in cost of QuickBooks Live in 2026: $300–$700/mo plus a required $38–$340/mo QBO subscription, a custom cleanup fee, and tax prep extra.
- A.032 · Article · Small BusinessGetting Your Books Ready to Sell Your BusinessA Florida CPA's guide to getting your books buyer-ready before you sell, what due diligence and a buyer's lender examine, and how to prepare.
- A.031 · Article · Small BusinessIRS Notice CP2000, CP14 & CP504: A CPA's GuideA Florida CPA decodes the IRS notices business owners get: CP2000, CP14, CP501, and CP504, what each means, your deadline, and when to act.
- A.030 · Article · Small BusinessThe Form 1099-K Threshold for 2026, ExplainedA Florida CPA explains the 2026 Form 1099-K threshold: the $20,000-and-200-transaction rule the One Big Beautiful Bill restored, and what you report.
- S.005 · Strategy · Estate & Asset ProtectionABLE Accounts (Section 529A)How an ABLE account under Section 529A builds tax-free savings that mostly stay disregarded for SSI and Medicaid, and where families get it wrong.
- S.006 · Strategy · Owner Pay & Write-OffsAccountable Plan Reimbursements (Section 62(c))How a written accountable plan lets a business reimburse an S-corp owner's home office, vehicle, and phone costs tax-free under Section 62(c).
- S.009 · Strategy · Individual & FilingAmended Returns: 1040-X, Superseding Returns, and AARsWhen a filed return needs correcting: Form 1040-X, a superseding return, the partnership AAR rule, or Form 3115, and the refund statute that gates it.
- S.010 · Strategy · Estate & Asset ProtectionAnnual Gifting and the Lifetime ExemptionHow the per-donee annual gift tax exclusion and the lifetime estate exemption work together, and where the IRS actually challenges a gifting plan.
- S.008 · Strategy · Estate & Asset ProtectionBargain Sales, Gift Annuities and Pooled Income FundsHow a bargain sale, a charitable gift annuity, and a pooled income fund work, who qualifies, and where each one goes wrong in practice.
- S.014 · Strategy · Owner Pay & Write-OffsBoard of Directors and Advisory Board DeductionsA genuine board of directors or advisory board opens deductible director fees, travel, and meeting costs under Section 162, and draws real IRS scrutiny.
- S.015 · Strategy · Deductions & CreditsBonus Depreciation (Section 168(k))How Section 168(k) bonus depreciation works, which property actually qualifies, and where the 2025 to 2026 acquisition-date transition trips people up.
- S.041 · Strategy · Deductions & CreditsBusiness Energy Tax Credits and DeductionsBusiness energy tax credits and deductions after the 2025 tax law: which ones already closed, and the one investment credit still open to a new project.
- S.068 · Strategy · Owner Pay & Write-OffsBusiness Meals Deduction (50% vs. 100%)How Section 274 sorts every business meal into a 50%, 100%, or 0% deduction, and what the 2026 OBBBA rules take away from employer-paid meals.
- S.018 · Strategy · Owner Pay & Write-OffsBusiness Vehicle DepreciationHow the 6,000-pound weight line, Section 179, and bonus depreciation decide what a business vehicle deducts in year one, and where it goes wrong.
- S.019 · Strategy · Deals & SuccessionBuy-Sell Agreement Tax DesignHow a buy-sell agreement's structure decides who gets a basis step-up, and what Connelly v. United States changed for life-insurance funding in 2024.
- S.016 · Strategy · Deals & SuccessionBuying a Business: Asset Purchase vs. Stock PurchaseWhy a buyer almost always wants an asset purchase over a stock purchase, and the elections that let a stock deal reach the same result.
- S.022 · Strategy · Entity & StructureC Corporation Uses and TrapsWhy a flat 21 percent rate and the QSBS exclusion can beat pass-through taxation, and the double tax, accumulated earnings tax, and PHC tax that erode it.
- S.020 · Strategy · Health & MedicalC-Corp Long-Term Care Insurance (Section 7702B)Why a C corporation can deduct and exclude long-term care insurance premiums for an owner-employee in full, with no age-based dollar cap.
- S.023 · Strategy · Deductions & CreditsCapital Gains Rate Planning (Section 1(h))How the 0% capital gains bracket, the loss-only wash-sale rule, the NIIT floor, and Medicare and ACA cliffs interact when timing a gain.
- S.024 · Strategy · Deductions & CreditsCarried Interest and the Section 1061 Three-Year RuleHow section 1061 recharacterizes carried interest gain as short-term within three years, and why rental-property sales usually fall outside it.
- S.025 · Strategy · Owner Pay & Write-OffsCell Phone and Technology DeductionsHow a business-owned phone, a self-employed owner's personal phone, and an S-corp accountable-plan reimbursement are each taxed, and where each one fails.
- S.026 · Strategy · Deductions & CreditsCharitable Bunching and Donor-Advised FundsHow bunching several years of charitable giving into a donor-advised fund, layered with appreciated stock or a QCD, clears the standard deduction.
- S.087 · Strategy · Retirement & WealthChoosing a Retirement Plan for Your BusinessHow a SEP-IRA, Solo 401(k), SIMPLE IRA, and defined-benefit or cash-balance plan compare, and which one fits based on headcount and income.
- S.042 · Strategy · Entity & StructureChoosing an Entity: Sole Prop, S-Corp, or C-CorpHow sole proprietorship, S-corp, and C-corp taxation compare, what each election requires, and the failure modes that erode the benefit of choosing one.
- S.002 · Strategy · Real EstateCost SegregationHow a cost segregation study reclassifies building components into shorter depreciation lives, and why the passive loss rules decide whether it helps.
- S.030 · Strategy · Farm & AgricultureCrop Insurance and Disaster Payment DeferralHow sections 451(f), 451(g), and 1033(e) let a cash-method farm defer or avoid tax on crop insurance proceeds and weather-driven livestock sales.
- S.032 · Strategy · Retirement & WealthDefined Benefit / Cash Balance PlanHow a defined benefit or cash balance plan lets an older, high-income owner deduct far more than a 401(k) alone, funded by an actuary each year.
- S.033 · Strategy · Real EstateDelaware Statutory Trust (DST) 1031 Replacement PropertyHow Rev. Rul. 2004-86 lets a Delaware statutory trust interest qualify as 1031 replacement property, and where DST offerings fail that test.
- S.034 · Strategy · Individual & FilingDependent Care FSA vs. the Dependent Care CreditHow the Section 129 Dependent Care FSA and the Section 21 credit compare, who each is open to, and why the two benefits cannot share a dollar of expense.
- S.035 · Strategy · Real EstateDepreciation and RecaptureHow real estate depreciation works under MACRS, and why the recapture at sale splits between a maximum 25 percent rate and ordinary income.
- S.036 · Strategy · Health & MedicalDirect Primary Care and HSA Eligibility (Section 223)How a 2025 law stopped a direct primary care membership from blocking HSA eligibility, and the separate rule for paying its fee tax-free from the HSA.
- S.038 · Strategy · Deals & SuccessionEarnouts and Rollover Equity in a Business SaleHow an earnout's contingent-payment tax rules differ from rollover equity's section 721 or 351 deferral, and why a rollover never shelters the cash.
- S.039 · Strategy · Individual & FilingEducation Tax Credits and 529 PlansHow the American Opportunity Credit, the Lifetime Learning Credit, and 529 plans coordinate without double-dipping, and where each one gets examined.
- S.007 · Strategy · Deductions & CreditsEmployer Adoption Assistance vs. the Adoption CreditHow the Section 137 employer adoption assistance exclusion and the Section 23 adoption credit coordinate, who qualifies, and where the S-corp trap bites.
- S.045 · Strategy · Farm & AgricultureFarm Income Averaging (Section 1301)Section 1301 lets a farmer or commercial fisherman recompute a spike year's tax using three prior years' brackets, without moving any income or cash.
- S.047 · Strategy · Farm & AgricultureFarm Taxation Essentials (Schedule F)Schedule F farm taxation: what counts as farming, how self-employment tax works, the section 183 hobby-loss test, and how a farm loss is limited.
- S.049 · Strategy · Individual & FilingFiling Status Optimization: MFJ, MFS, or Head of HouseholdHow I decide between married filing jointly, married filing separately, and head of household, the tests each one requires, and where they go wrong.
- S.011 · Strategy · Estate & Asset ProtectionFlorida Asset Protection: Titling, LLCs, and HomesteadHow Florida homestead, tenancy by the entireties, retirement exemptions, and LLC charging-order law decide what a creditor can reach.
- S.046 · Strategy · Farm & AgricultureFlorida's Agricultural Classification (Greenbelt Law)Florida assesses genuinely farmed or ranched land at agricultural use value, not market value, under Fla. Stat. 193.461. Deadlines, and what can cost it.
- S.050 · Strategy · Owner Pay & Write-OffsFringe Benefit Stacking for S-Corp OwnersHow Sections 127, 79, 132, and 137 let an S-corp stack tax-free fringe benefits, and why family attribution locks some of them away from the owner.
- S.058 · Strategy · Health & MedicalHealth Savings Accounts (HSA)How IRC section 223 gives a Health Savings Account its triple tax break, who is eligible, how S-corp ownership changes the mechanics, and where it fails.
- S.053 · Strategy · Owner Pay & Write-OffsHiring Your Spouse (Section 105 Plan)How putting your spouse on payroll opens Social Security credit, a solo 401(k) slot, an HSA, and a Section 105 plan that deducts family medical costs.
- S.057 · Strategy · Health & MedicalHRA, QSEHRA, and ICHRA: Tax-Free Health ReimbursementHow the HRA, QSEHRA, and ICHRA structures reimburse medical costs tax-free, who actually qualifies for each one, and why a 2%-plus S-corp owner cannot.
- S.060 · Strategy · Deals & SuccessionInstallment Sales (Section 453)How the installment method under section 453 defers gain on a seller-financed sale, and where the 453A interest charge and related-party rules bite.
- S.061 · Strategy · Deductions & CreditsInterest Tracing Rules (Temp. Reg. 1.163-8T)How Temp. Reg. 1.163-8T decides whether interest on borrowed money is deductible, based on what the funds paid for, not what secures the loan.
- S.062 · Strategy · Retirement & WealthIRMAA Surcharge Planning (Medicare Part B/D)How the Medicare IRMAA surcharge prices income from two years earlier, who it reaches, and where the life-changing-event appeal actually helps.
- S.063 · Strategy · Estate & Asset ProtectionIrrevocable Trusts and the Estate Tax FreezeHow an irrevocable trust freezes estate value for good, why grantor and non-grantor trusts are taxed differently, and where retained control undoes it.
- S.012 · Strategy · Individual & FilingIRS Audit DefenseWhat actually happens in an IRS audit: who carries the burden of proof, what the Cohan rule can estimate, and the deadline that cannot be extended.
- S.078 · Strategy · Individual & FilingIRS Penalty AbatementWhen an IRS penalty can be removed through First-Time Abate or reasonable cause, what each one requires, and the mistakes that get a claim denied.
- S.021 · Strategy · Entity & StructureLate S-Corp Election Relief for an Existing C CorpHow Rev. Proc. 2013-30 lets a C corp fix a missed S election retroactively, the consistency gate most likely to defeat a request, and what it requires.
- S.065 · Strategy · Entity & StructureLate-Election Relief: Rev. Proc. 2013-30 and Section 9100How Rev. Proc. 2013-30 and Section 9100 relief fix a missed tax election, which track applies, and where a discretionary request gets denied.
- S.066 · Strategy · Entity & StructureLLC Tax Classification: How Check-the-Box Actually WorksHow an LLC's liability shield and its federal tax classification are separate questions, and how the married-couple default trips Florida owners up.
- S.070 · Strategy · Retirement & WealthNet Unrealized Appreciation (NUA)How the section 402(e)(4) election taxes only plan basis on employer stock now and defers the built-in gain to long-term capital gains rates later.
- S.072 · Strategy · Owner Pay & Write-OffsNonqualified Deferred Compensation (Section 409A)How a nonqualified deferred compensation plan under Section 409A defers a key employee's tax, and why it does nothing for an S-corp owner's own pay.
- S.073 · Strategy · Real EstateOpportunity Zones (Qualified Opportunity Funds)How a Qualified Opportunity Fund defers and excludes capital gain, what changes under the new OZ 2.0 rules, and where the regime-timing trap sits.
- S.075 · Strategy · Real EstatePartial Asset Disposition ElectionHow Treas. Reg. section 1.168(i)-8 lets a rental owner write off a retired roof or HVAC system as an ordinary loss instead of depreciating a ghost asset.
- S.076 · Strategy · Entity & StructurePartnership Taxation for a Multi-Member LLCHow a multi-member LLC is taxed as a partnership by default, what it can do that an S corporation cannot, and where self-employment tax stands unsettled.
- S.081 · Strategy · Deductions & CreditsPass-Through Entity Tax (PTET): The SALT Cap WorkaroundHow a state lets a pass-through entity pay its own income tax, turning a capped, itemized SALT deduction into an uncapped federal one, and where it fails.
- S.077 · Strategy · Real EstatePassive Activity Loss Rules (Section 469)How Section 469 limits rental and business losses to passive income, and when the $25,000 allowance or a fully taxable sale releases them.
- S.079 · Strategy · Farm & AgriculturePrepaid Farm Expenses (Section 464)How IRC section 464 caps a cash-method farmer's prepaid feed, seed, and fertilizer deduction at 50 percent, and when that cap disappears entirely.
- S.080 · Strategy · Estate & Asset ProtectionPrivate Foundations: What Family Control Really CostsHow a private foundation's five excise taxes and basis-limited stock deduction compare to a donor-advised fund, and where family control goes wrong.
- S.082 · Strategy · Deductions & CreditsQBI Deduction Planning (Section 199A)How the Section 199A wage limit, the SSTB self-rental taint, and S-corp salary choices interact, and where the planning around them breaks down.
- S.084 · Strategy · Retirement & WealthQualified Charitable Distributions (Section 408(d)(8))How a qualified charitable distribution lets an IRA owner 70½ or older send money straight to charity, excluded from income rather than deducted.
- S.085 · Strategy · Real EstateReal Estate Professional Status (REPS)How IRC section 469(c)(7) lifts the automatic passive label from rental real estate, the two tests it requires, and how the IRS actually challenges it.
- S.086 · Strategy · Owner Pay & Write-OffsReasonable Compensation DocumentationThe reasonable-compensation documentation an S-corp owner needs: a method report, a duties and hours record, and minutes dated before the payroll runs.
- S.090 · Strategy · Retirement & WealthROBS: Rollovers as Business StartupsHow a new C corporation and 401(k) let a founder roll retirement funds into an active business without current tax or an early-withdrawal penalty.
- S.091 · Strategy · Retirement & WealthRoth ConversionsHow a Roth conversion moves pretax IRA money into a Roth by paying tax now, and why the pro-rata rule, the five-year clocks, and IRMAA can undo it.
- S.003 · Strategy · Retirement & WealthRule 72(t) and SEPP DistributionsHow Rule 72(t) lets an IRA or plan owner under 59 1/2 avoid the 10% early distribution tax through SEPP, and where these plans break.
- S.093 · Strategy · Owner Pay & Write-OffsS-Corp Reasonable CompensationHow the reasonable-compensation rule forces an S-corp owner to pay W-2 wages before distributions, and what four decided cases say about it.
- S.095 · Strategy · Owner Pay & Write-OffsS-Corp Salary vs. Distribution OptimizationHow the split between S-corp W-2 wages and distributions cuts FICA, why Section 199A can flip the incentive, and what the IRS actually attacks.
- S.094 · Strategy · Health & MedicalS-Corp Shareholder Health Insurance (Section 162(l))How a more-than-2% S-corp shareholder gets health premiums onto Schedule 1 through W-2 wages, and where that payroll step goes wrong.
- S.096 · Strategy · Real EstateSection 1031 Like-Kind ExchangeHow a section 1031 exchange defers capital gains and depreciation recapture on real property, and why personal property no longer qualifies.
- S.098 · Strategy · Deductions & CreditsSection 1244 Stock: Ordinary Loss on Small Business StockHow Section 1244 turns a loss on qualifying small business stock into an ordinary loss instead of a capital one, and who is permanently locked out.
- S.099 · Strategy · Deductions & CreditsSection 179 Expensing: The Election and Its LimitsHow the Section 179 election works item by item, why it cannot create a loss, and where it fails: placed-in-service dates, the SUV cap, recapture.
- S.100 · Strategy · Retirement & WealthSelf-Directed IRA and Solo 401(k)How a self-directed IRA or solo 401(k) holds real estate and private deals, what Section 4975 forbids, and when income inside the account is taxed.
- S.102 · Strategy · Deals & SuccessionSelling a Business: Capital-Gains Tax OptionsHow entity type and asset-versus-stock structure decide the tax on a business sale, from personal goodwill to the built-in-gains trap for S corporations.
- S.107 · Strategy · Entity & StructureSmall Business Accounting Method Exemptions (Section 448(c))How the Section 448(c) gross receipts test works, the 2026 threshold, and how passing it exempts a business from accrual, inventory and UNICAP rules.
- S.088 · Strategy · Retirement & WealthSmall Employer Retirement Plan Credits (Sections 45E and 45T)How the section 45E startup-cost and contribution credits and the section 45T auto-enrollment credit work, and which ones reach a one-participant plan.
- S.108 · Strategy · Retirement & WealthSocial Security Claiming Strategy (Section 86)How Section 86 decides what share of a Social Security benefit is taxed, why the claiming age does not change that, and what the earnings test counts.
- S.109 · Strategy · Retirement & WealthSolo 401(k)How a solo 401(k) lets a business owner contribute as both employee and employer, and why a single hidden hire can quietly disqualify the plan.
- S.029 · Strategy · Entity & StructureSpecial Allocations Under Section 704(b) and 704(c)How targeted allocations, nonrecourse debt, and the three Section 704(c) methods decide whether a partnership's special allocations actually hold up.
- S.106 · Strategy · Estate & Asset ProtectionSpousal Lifetime Access Trust (SLAT)How a spousal lifetime access trust moves assets out of one spouse's estate while the household keeps indirect access through the other spouse.
- S.110 · Strategy · Entity & StructureStartup and Organizational Costs (Sections 195, 248, 709)How Sections 195, 248 and 709 recover pre-opening costs, why each pool carries its own $5,000 cap, and why the date a business begins decides everything.
- S.111 · Strategy · Estate & Asset ProtectionStep-Up in Basis Planning (Section 1014)How section 1014 resets an inherited asset's basis to its date-of-death value, wiping out capital gains and depreciation recapture built up during life.
- S.112 · Strategy · Deductions & CreditsTax-Loss Harvesting and the Wash-Sale Rule (Section 1091)How capital losses net under Section 1222, the $3,000 ordinary income cap, indefinite carryforward, and the wash-sale rule that quietly voids it.
- S.001 · Strategy · Owner Pay & Write-OffsThe Augusta Rule (Section 280A(g))How Section 280A(g) lets an owner rent a personal residence to their own business for 14 days or fewer, and what the IRS actually attacks.
- S.013 · Strategy · Retirement & WealthThe Backdoor Roth IRAHow the backdoor Roth IRA works above the income limit, and why the pro-rata rule taxes most of the conversion when other pretax IRAs exist.
- S.017 · Strategy · Owner Pay & Write-OffsThe Business Travel Deduction (Section 162(a)(2))How Section 162(a)(2) lets a business deduct travel costs, what away from home requires, and the recordkeeping mistakes that lose the deduction.
- S.027 · Strategy · Estate & Asset ProtectionThe Charitable Lead Trust (CLAT and CLUT)How a charitable lead trust pays a charity first and freezes what passes to my client's children, and where a CLAT's zeroed-out design can fail.
- S.028 · Strategy · Estate & Asset ProtectionThe Charitable Remainder Trust (CRT)How an irrevocable charitable remainder trust sells an appreciated asset tax-free, pays income for life, and defers gain instead of eliminating it.
- S.031 · Strategy · Deductions & CreditsThe De Minimis Safe Harbor ElectionHow the de minimis safe harbor election lets a business expense items costing $2,500 or less each, and the return statement that makes the election.
- S.037 · Strategy · Deductions & CreditsThe Disabled Access Credit and Section 190 DeductionHow the Section 44 credit and Section 190 deduction combine to offset ADA accessibility costs, and why the Tax Court has actually denied these claims.
- S.040 · Strategy · Deductions & CreditsThe Employer-Provided Child Care Credit (Section 45F)How the section 45F credit pays employers for child care costs, why the tentative minimum tax shrinks what lands, and what Florida licensing requires.
- S.043 · Strategy · Deals & SuccessionThe ESOP Section 1042 RolloverHow section 1042 lets a C-corp owner sell stock to an ESOP, defer the capital-gains tax, and make that deferral permanent by holding to death.
- S.044 · Strategy · Individual & FilingThe Estimated Tax Safe Harbor (Section 6654)How the IRC 6654 estimated tax safe harbor works: the 90 and 110 percent tests, the four due dates, and the mistakes that trigger the penalty.
- S.071 · Strategy · Deductions & CreditsThe Excess Business Loss Limitation (Section 461(l))How Section 461(l) caps a business loss each year and how the disallowed amount converts into a Section 172 net operating loss carryforward instead.
- S.067 · Strategy · Entity & StructureThe Family Management CompanyHow an S corporation pays a management company for real services, so the non-corporate entity can employ the owner's kids without withholding FICA.
- S.048 · Strategy · Deductions & CreditsThe FICA Tip Credit (Section 45B)How the section 45B credit refunds an employer's own FICA match on tip income, why Florida wages clear the floor, and where the math goes wrong.
- S.052 · Strategy · Estate & Asset ProtectionThe Grantor Retained Annuity Trust (GRAT)How a GRAT lets my client freeze an appreciating asset's value for family at a near-zero taxable gift, and why dying mid-term can undo the whole benefit.
- S.054 · Strategy · Deductions & CreditsThe Historic Rehabilitation Tax Credit (Section 47)How the Section 47 credit for rehabilitating a certified historic building works, why it is claimed over five years, and who Section 469 lets use it.
- S.055 · Strategy · Individual & FilingThe Hobby-Loss Safe Harbor (Section 183)How the section 183 hobby-loss rule caps deductions at gross income, who it reaches, and why losing the profit-motive fight costs more than it used to.
- S.056 · Strategy · Owner Pay & Write-OffsThe Home Office Deduction (Section 280A)How Section 280A gates the home office deduction, why S-corp owners need an accountable plan instead of rent, and where the position fails.
- S.051 · Strategy · Estate & Asset ProtectionThe Intentionally Defective Grantor Trust (IDGT)How a sale to an intentionally defective grantor trust freezes appreciation and moves it out of an estate, and where the IRS actually challenges it.
- S.064 · Strategy · Individual & FilingThe Kiddie Tax (Section 1(g))How section 1(g) taxes a child's unearned income above an annual floor at the parent's own rate, and why a child's wages sit entirely outside it.
- S.069 · Strategy · Retirement & WealthThe Mega-Backdoor RothHow the after-tax bucket in a 401(k) fills to the plan's overall Section 415(c) limit and converts to Roth, and why most plan documents cannot do it.
- S.074 · Strategy · Deductions & CreditsThe Paid Family and Medical Leave Credit (Section 45S)How the section 45S credit pays an employer for its own paid leave policy, why Florida keeps the whole benefit, and where the written policy fails.
- S.083 · Strategy · Deals & SuccessionThe QSBS Gain Exclusion (Section 1202)How section 1202 lets a non-corporate shareholder exclude gain on qualifying C-corp stock, and how the 2025 law changed the holding-period tiers and caps.
- S.089 · Strategy · Estate & Asset ProtectionThe Revocable Living Trust (RLT)How a revocable living trust avoids Florida probate and manages incapacity, why it saves no income or estate tax, and where funding it goes wrong.
- S.092 · Strategy · Owner Pay & Write-OffsThe S-Corp Owner Comp StackHow the S-corp salary decision drives FICA, the Section 199A deduction, and Solo 401(k) room at once, and where raising or lowering it backfires.
- S.097 · Strategy · Health & MedicalThe Section 105 Medical Reimbursement PlanHow a Section 105 plan lets a sole proprietor hire a spouse and deduct the family's medical costs as a business expense, and why it fails inside an S corp.
- S.004 · Strategy · Individual & FilingThe Section 83(b) Election on Equity CompensationHow a section 83(b) election taxes restricted stock and early-exercised options at grant, not vesting, and why the 30-day deadline has no exceptions.
- S.101 · Strategy · Real EstateThe Self-Rental Trap (Treas. Reg. 1.469-2(f)(6))How the self-rental rule turns rent paid between an owner's own entities into non-passive income, while a loss on that same rental stays stuck as passive.
- S.103 · Strategy · Retirement & WealthThe SEP IRA (Section 408(k))How the SEP IRA lets a self-employed owner deduct an effective 20% of net self-employment earnings, who it fits, and where it goes wrong.
- S.104 · Strategy · Real EstateThe Short-Term Rental Loophole (The 7-Day Rule)An average guest stay of seven days or less means a property is not a rental activity at all. What that changes, what it requires, and where it fails.
- S.105 · Strategy · Retirement & WealthThe SIMPLE IRA (Section 408(p))How a SIMPLE IRA works under Section 408(p), why the employer contribution is mandatory every year, and how the two-year rule traps an early rollover.
- S.113 · Strategy · Entity & StructureThe Trifecta (Trust, Operations, and Holding Entity)How the Trifecta puts a revocable living trust over a separate operating entity and a holding entity, what each leg actually does, and where it fails.
- S.114 · Strategy · Real EstateThe UPREIT 721 Exchange (Section 721 Contribution)How contributing real estate to a REIT operating partnership under section 721 defers gain, why it is not a 1031 exchange, and what it costs permanently.
- S.059 · Strategy · Deductions & CreditsTiming Income and Deductions at Year-EndHow constructive receipt, assignment of income, and economic performance set the real limits on shifting income or deductions across a year-end.
- S.115 · Strategy · Real EstateVacation Homes and Mixed-Use Dwellings (Section 280A(d))How Section 280A(d) counts personal-use days, when a vacation home's deductions cap at rental income, and why the interest allocation is disputed.
- A.004 · Article · Florida Tax GuidesHome Office Deduction Guide for Florida Small Business OwnersA Florida CPA's guide to the home office deduction, simplified vs actual, the exclusive-use rule, and the S-Corp accountable plan most owners miss.
- A.005 · Article · Florida Tax GuidesQuarterly Estimated Taxes for Self-Employed FloridiansA Florida CPA's guide to quarterly estimated taxes, the four deadlines, the 90%/110% safe-harbor rule, and the underpayment penalty to avoid.
- A.029 · Article · Small BusinessTrust Fund Recovery Penalty: A Florida Employer's GuideA Florida CPA's guide to the Trust Fund Recovery Penalty: who is a responsible person, why unpaid payroll tax is willful, and how to answer Letter 1153.
- A.006 · Article · Comparisons1099 vs W-2: The Real Take-Home Math for Florida Workers and EmployersA Florida CPA's guide to 1099 vs W-2, what each one means, the self-employment tax math, when each makes sense, and the IRS classification rules.
- A.001 · Article · Small BusinessBookkeeping for Startups: The Complete GuideEverything startup founders need to know about bookkeeping, setting up your books, DIY vs hiring, common mistakes, and when to bring in a CPA.
- A.008 · Article · ComparisonsDIY Bookkeeping: When It Works, When It Breaks, and the Real CostAn honest look at DIY bookkeeping, when doing your own books makes sense, the seven signs it stops working, and the hidden costs nobody warns about.
- A.028 · Article · Florida Tax GuidesFlorida Depreciation Rules: A Business Owner's GuideA Florida CPA's guide to Florida depreciation rules: why pass-throughs owe no state tax and how the C-Corp bonus depreciation addback works.
- A.009 · Article · Florida Tax GuidesFlorida LLC Annual Report: Deadlines, Fees, and How to FileA Florida CPA's guide to the Sunbiz LLC Annual Report, the May 1 deadline, $138.75 fee, $400 late penalty, what to file, and how to never miss it.
- A.020 · Article · Small BusinessHow Much Does a CPA Cost in Lake County, FL?Local 2026 pricing for CPAs in Lake County, Florida, bookkeeping, tax prep, and what Mount Dora, Eustis, Tavares, and Leesburg businesses actually pay.
- A.027 · Article · Small BusinessPayroll Taxes for Your First Employee: A Florida GuideA Florida CPA's guide to payroll taxes when you hire your first employee: FICA, FUTA, Form 941, deposit schedules, and the trust-fund trap.
- A.026 · Article · Florida Tax GuidesThe One Big Beautiful Bill Act: What Changed for Small Business OwnersA Florida CPA breaks down what the One Big Beautiful Bill Act changed for small business owners: QBI, bonus depreciation, Section 179, tips, and 1099s.
- A.025 · Article · Small BusinessBusiness Vehicle Tax Deduction: Mileage vs. ActualA Florida CPA's guide to the business vehicle tax deduction, standard mileage vs. actual expenses, the 2026 rates, and which method saves more.
- A.024 · Article · Florida Tax GuidesFlorida Sales Tax for Service Businesses: A CPA's GuideA Florida CPA's guide to sales tax for service businesses: which services are taxable, the 2025 commercial-rent repeal, and how to register and file.
- A.023 · Article · Small BusinessFiling 1099-NEC Forms: A Florida Business Owner's GuideA Florida CPA's guide to filing Form 1099-NEC, who gets one, the new $2,000 threshold, the January 31 deadline, W-9s, and late-filing penalties.
- A.022 · Article · Florida Tax GuidesThe QBI Deduction: A Florida Business Owner's GuideA Florida CPA's guide to the Section 199A QBI deduction, how the 20% pass-through deduction works, the 2026 income limits, and the wage rule.
- A.021 · Article · Florida Tax GuidesS-Corp Reasonable Salary: A Florida CPA's GuideA Florida CPA's guide to setting a defensible S-Corp reasonable salary: the IRS factors, valuation methods, documentation, and audit risk.
- A.017 · Article · Florida Tax GuidesSection 179 Deduction: A Florida Business Owner's GuideA Florida CPA's guide to the Section 179 deduction, how it works, the vehicle and business-income limits, and Section 179 vs bonus depreciation.
- A.018 · Article · Florida Tax GuidesSelf-Employed Health Insurance Deduction GuideA Florida CPA's guide to the self-employed health insurance deduction, how it works for sole proprietors versus S-Corp owners, and the mistakes to avoid.
- A.019 · Article · Florida Tax GuidesSolo 401(k) vs SEP IRA: A Florida CPA's GuideA Florida CPA compares the Solo 401(k) and SEP IRA for self-employed and S-Corp owners, contribution limits, setup, and which one saves more tax.
- A.015 · Article · Industry GuidesBookkeeping & Taxes for Florida Contractors: A CPA's GuideBookkeeping for Florida contractors, job costing, retainage, 1099 subs, equipment depreciation, and the S-Corp election. From a Florida CPA.
- A.016 · Article · Small BusinessCatch-Up Bookkeeping: A CPA's Guide to Getting Your Books CurrentMonths or years behind on your books? How catch-up (cleanup) bookkeeping works, what it costs, how long it takes, and how to stay current.
- A.007 · Article · ComparisonsCPA vs. Bookkeeper: What Florida Small Businesses Actually NeedThe difference between a CPA and a bookkeeper, what each can and can't do, what they cost, and when you need both. From a Florida CPA who does both.
- A.010 · Article · Small BusinessHow to Choose an Accountant for Your Small BusinessA Florida CPA's honest guide to choosing an accountant, which credentials matter, the questions that surface fit, and the red flags that mean walk away.
- T.001 · Tool · CalculatorsS-Corp savings calculatorWhat an S-Corp election could save once payroll costs are counted.
- T.002 · Tool · CalculatorsEstimated tax calculatorWhat to send the IRS each quarter to stay ahead of underpayment penalties.
- T.003 · Tool · CalculatorsReasonable salary calculatorA starting salary range for an S-Corp owner, by industry, hours and revenue.
- T.004 · Tool · CalculatorsW-2 vs 1099 calculatorEmployee or contractor: both sides of the math, from either side of the table.
Reading only gets you so far.
If something here sounds like your situation, I would rather look at your actual numbers with you.