Blogs

Section 4960 Excise Tax: The 2026 Expansion Nonprofits Need to Know

Published On:

October 27, 2026

The section 4960 excise tax is 21% of nonprofit pay over $1M. From 2026 it covers all employees. See the medical carve-outs, Form 4720 and a worked example.

Paid Family and Medical Leave Tax Credit: The Permanent Section 45S Rules for 2026

Published On:

October 27, 2026

The paid family and medical leave tax credit is permanent from 2026. See the 12.5% to 25% rates, the premium option, the 6-month rule and how Form 8994 works.

Opportunity Zones 2026: What Changes When the Program Becomes Permanent

Published On:

September 30, 2026

Opportunity zones become permanent in 2027 under the One Big Beautiful Bill. See the new deferral, rural bonus, and the 2026 handoff.

ASU 2024-01 Profits Interest Awards and ASU 2024-04 Induced Conversions: 2026 Adoption Guide

Published On:

October 27, 2026

ASU 2024-01 profits interest scope rules and ASU 2024-04 induced conversions: effective dates, the four FASB cases, transition and a worked example for 2026.

Employer Contributions to Trump Accounts Under Section 128: 2026 Rules

Published On:

October 27, 2026

Employer contributions to Trump accounts under Section 128: the $2,500 limit, written plan, nondiscrimination tests, FICA and W-2 code TA rules for 2026.

Prohibited Foreign Entity Rules: How They Affect Energy Tax Credits

Published On:

September 30, 2026

New prohibited foreign entity rules can disqualify clean energy tax credits. See the material assistance limits and 2026 IRS guidance.

Qualified Production Property: The New 100% Depreciation for Factories

Published On:

September 30, 2026

Qualified production property lets you expense a factory building in year one. See who qualifies, the dates, and the IRS rules for 2026.

100% Bonus Depreciation Is Back in 2026: The New Permanent Rules

Published On:

September 30, 2026

100% bonus depreciation is permanent again under the One Big Beautiful Bill. See what qualifies in 2026 and the key acquisition date.

Federal Scholarship Tax Credit: How the Section 25F Credit Works for 2027

Published On:

October 27, 2026

The federal scholarship tax credit gives up to $1,700 per donor from 2027. See which states opted in, the state credit offset, Form 8525 and a worked example.

SAS 149 Group Audits: Risk-Based Scoping, Referred-To Auditors and Documentation

Published On:

October 27, 2026

SAS 149 group audits start with periods ending on or after Dec 15, 2026. See how AU-C 600 changes component scoping, referred-to auditors and documentation.

2026 Form W-2 Changes: New Box 12 Codes and the Box 14b Occupation Code

Published On:

October 27, 2026

The 2026 Form W-2 changes explained: box 12 codes TP, TT and TA, the box 14b tipped occupation code, 2025 transition relief and the February 1, 2027 deadline.

Mandatory Roth Catch-Up 2026: How the $150,000 Wage Test Works

Published On:

October 27, 2026

Mandatory Roth catch-up 2026 rules: who passes the $150,000 FICA wage test, the $8,000 and $11,250 catch-up limits, the deemed Roth election and plan setup.

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Our Blogs

Section 4960 Excise Tax: The 2026 Expansion Nonprofits Need to Know

Paid Family and Medical Leave Tax Credit: The Permanent Section 45S Rules for 2026

Opportunity Zones 2026: What Changes When the Program Becomes Permanent

ASU 2024-01 Profits Interest Awards and ASU 2024-04 Induced Conversions: 2026 Adoption Guide

Employer Contributions to Trump Accounts Under Section 128: 2026 Rules

Prohibited Foreign Entity Rules: How They Affect Energy Tax Credits

Qualified Production Property: The New 100% Depreciation for Factories

100% Bonus Depreciation Is Back in 2026: The New Permanent Rules

Federal Scholarship Tax Credit: How the Section 25F Credit Works for 2027

SAS 149 Group Audits: Risk-Based Scoping, Referred-To Auditors and Documentation

2026 Form W-2 Changes: New Box 12 Codes and the Box 14b Occupation Code

Mandatory Roth Catch-Up 2026: How the $150,000 Wage Test Works

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