类别: 专业服务

2022年12月7日

Financial Reporting Check-Up: How Fiscally Fit Is Your 公司?

根据美国会计准则编制的综合财务报表.S. Generally Accepted Accounting Principles (GAAP) include three reports: the balance sheet, 损益表和现金流量表. Together these reports can be powerful diagnostic tools to help evaluate the financial well-being of a business. 此外, 通过仔细分析, you may be able to uncover potential money-management problems or even fraudulent activity. 资产负债表显示资产vs. Liabilities The balance sheet provides a snapshot of a company’s financial health at a moment in… 阅读更多›

2022年12月7日

When Your Firm’s Partners Borrow to Buy Ownership Interests

It’s not uncommon for an incoming partner in a professional firm to take out a personal loan to finance all or part of the cost of acquiring an ownership interest. 如果你们公司的一些合伙人这么做了, they need to know the proper federal income tax treatment of the resulting interest expense. Such partner-level interest expense is sometimes called “outside interest” because it comes from a personal loan that is outside of the partnership. 美国国税局的指导方针说… 阅读更多›

2022年8月29日

Pass-through Entity Tax Rules and Treatments in the DC Metropolitan Area

什么是传递实体税? The Tax Cuts and Jobs Act of 2017 (TCJA) imposed a $10,000 limitation on the state and local tax (SALT) deduction for individuals who itemize deductions on their federal income tax return for tax years beginning after 2017 and before 2026. 在回应, many states have enacted a mandatory or elective pass-through entity (PTE) tax as a workaround to the SALT cap. The PTE tax allows eligible pass-through entities to deduct state taxes at… 阅读更多›

2022年5月3日

How to Keep Your Business Strong Despite Inflationary Pressures

  去年,消费者价格上涨了7%.根据美国统计局(u.s. bureau of statistics)的最新数据,这一比例为9%.S. 劳工统计局. 消费者价格指数包括食品价格, 服装, 避难所, 燃料, 运输, 医生和牙医服务, 药物, and other goods and services that people buy for day-to-day living. 这是自1982年以来最高的12个月增幅. Increases in the price of consumer goods will affect most businesses, sooner or later. 例如,如果你经营一家餐馆,尖峰… 阅读更多›

2022年2月3日

合伙人不能扣除可报销费用

Partners in professional service firms must sometimes pay for certain firm-related business expenses out of their own pockets. 例如, a law firm partner may have to personally absorb the costs of entertaining prospective clients who are not on a designated firm-wide list of potential clients for which the firm will reimburse the costs of wining and dining. 也, a partner may incur personal auto expenses to drive to and from client meetings and to and from other locations where… 阅读更多›

2021年10月20日

以分期付款方式出售房地产

Do you own real estate that will produce a big capital gain when you sell it? 幸运的是, you may be able to realize significant tax benefits by negotiating an installment sale of the property. However, there are several potential tax traps to avoid. 你有什么资格申请分期付款销售报告? 这相对容易. All you have to do is arrange to receive payments over at least two tax years. For example, say you contract to sell real estate in December… 阅读更多›

2021年10月20日

税务法庭:律师助理-配偶独立

Disputes concerning employee versus independent contractor have been going on for years. The last attempt by Congress at a fix was in 1978 (yes, that long ago!),而且它只产生了一些惩罚减免. Whether a worker is an employee or independent contractor can depend on IRS pronouncements, 判例法, 等., but it’s highly dependent on the facts and circumstances, as one U.S. 税务法庭案例说明. Facts of the Case Darryl Jones was an attorney and married to Tarri… 阅读更多›

2021年8月13日

Partners at 专业服务 Firms Cannot Deduct Reimbursable Expenses

Partners in professional service firms must sometimes pay for certain firm-related business expenses out of their own pockets. 例如, a law firm partner may have to personally absorb the costs of entertaining prospective clients who are not on a designated firm-wide list of potential clients for which the firm will reimburse the costs of wining and dining. 也, a partner may incur personal auto expenses to drive to and from client meetings and to and from other locations where… 阅读更多›

2020年8月4日

How to Avoid Penalties on Early Retirement Account Withdrawals

Economic fallout from the COVID-19 crisis may cause some cash-strapped individuals to default on loans they’ve taken out from company qualified retirement plans, 包括401(k)计划和利润分享计划. Defaulting on a plan loan will cause adverse tax and retirement-saving consequences. Further details on how the COVID-19 pandemic has effected it are below. Retirement Plan Basics A participant in an employer-sponsored qualified retirement plan can borrow money from the plan if it allows loans. 按正常规定,贷款额… 阅读更多›

2020年6月23日

Small Business Administration to Publicly Release Names of PPP Loan Recipients

为了应对日益增加的公众压力, the Small Business Administration announced on June 19 that it would release the names of Paycheck Protection Program (PPP) loan recipients awarded at least $150,000美元基金. 目前还没有公布披露的具体时间, 但SBA表示将“披露企业名称”, 地址, NAICS代码, 邮政编码, 业务类型, 人口数据, 非营利性信息, 工作的支持, 贷款金额范围如下:“150美元,000-$350,000 $350,000-$1 million $1-2 million $2-5 million $5-10 million Participants… 阅读更多›