OBBBA Includes 2 Marriage Penalties, 1 Neutral, and 1 Marriage Bonus
A marriage penalty exists in the tax system where, all things being the same, the...
Small Business Tax
Inequities of tip income deduction + tip for contractors providing services to non-business customers
The OBBBA (P.L. 119-21; 7/4/25) adds a new deduction of up to $25,000 for qualified...
AI Is Transforming Tax Administration – Are Taxpayer Rights Keeping Pace?
Artificial intelligence (AI) is increasingly embedded in tax administration across jurisdictions, driven by expanding digital...
How IRS Offshore Disclosure Works, The Framework (2026)
Explaining How IRS Offshore Disclosures Work: The Framework Explaining How IRS Offshore Disclosures Work Each...
Defending NY’s Congestion Pricing Program
This post first appeared in The Washington Spectator, which posted it yesterday, Feb. 19. We’ve...
A Tax Welcome Guide for New U.S. Immigrants, with Examples
The Tip of the Iceberg The goal of this article is to help clarify some...
Reviewing Your Foreign Accounts: Late Filing Before Penalties
Reviewing Your Foreign Accounts: Late Filing Before Penalties Reviewing Your Foreign Accounts: Late Filing Before...
Locum and Bank Staff Tax UK
Working as a locum doctor, bank nurse or agency healthcare worker gives you the freedom...
Capital Raising Mistakes Founders Make — And How to Fix Them
Founders often plan capital raising around meetings and pitch delivery. In practice, what extends the...
Let’s stop hiding the income and outlay pie charts in an instruction booklet few read
Pie Charts from Form 1040 Instructions for 2025see links below to get to a larger...