All essays
Schedule C profit test: 4 intake questions
Ask 4 intake questions on books, livelihood, losses, and missing papers before you decide a side activity belongs on Schedule C.
· 10 min read
Check a name control of up to 4 characters before e-file
See how to build the 4-character name control for individuals, corporations, estates, and trusts before e-filing, with rules from the IRS and software guides.
· 11 min read
Home sale exclusion: 4 sources to check first
Use 4 sources to check the $250,000 or $500,000 cap, the 24-month tests, and the once-in-two-years home-sale rule before you file.
· 11 min read
Form 8938 thresholds: 4 dollar pairs before filing
Compare four Form 8938 dollar pairs by filing status, then check the separate $10,000 FBAR line before you attach the form to the return.
· 11 min read
Age 73 IRA withdrawal checks in 4 sources
Check age 73 across 4 sources before a required IRA withdrawal, including the April 1 delay, December 31, and the 25% excise tax.
· 10 min read
Workpaper recovery: 4 checks for a prior version
Recover an earlier workpaper by checking its storage service, file type, retention settings, and available versions before replacing the current file.
· 10 min read
Withhold 24% when a Form W-9 has no taxpayer number
Withhold 24% of reportable payments when a Form W-9 has no taxpayer number, start immediately, and report the withheld tax on Form 945.
· 9 min read
Wage transcript limit of about 85 income documents
The wage and income transcript is limited to approximately 85 documents. IRS and TAS name the current year plus nine prior years. Mail times differ by page.
· 10 min read
W-9 vendor review: 4 checks before payment
Review a vendor W-9 before payment with four checks for names, tax classification, TIN format and required signatures, plus narrow awaiting-TIN exceptions.
· 10 min read
Three 2026 standard deduction amounts before you file
See the three 2026 federal standard deduction amounts by filing status, plus the two California figures, before a client signs a return.
· 11 min read
Ask for up to 180 days to pay an IRS tax bill in full
Set the next step when a client cannot pay an IRS bill today. Covers the 180-day window, filing history, and statute rules.
· 9 min read
Self-employment tax on a 4-field $400 note
Use a 4-field note to check the $400 net-earnings test, the 92.35 percent base, and the 2024 wage-base limit before you file.
· 11 min read
S corporation loss review: 4 limits before sign-off
Review the four S corporation loss limits in order, gather stock and debt basis records, and flag missing loan evidence before approving a deduction.
· 10 min read
Preparer duties before signing a return: 4 checks
Check four preparer duties before you sign a client return: furnish a copy, sign, enter your identifying number, and keep a copy or list.
· 11 min read
Payroll intake review against 4 source guides
Review a new employee's payroll intake against 4 source guides. Check the name, SSN, signed W-4, employer I-9 step, and state forms.
· 9 min read
Nonresident Form W-4 worksheet with 5 fields
Fill five Form W-4 fields for a nonresident worker: one allowance with Publication 15 exceptions, the note below Step 4(c), and the $8.70 daily add-on.
· 10 min read
Check the later of 2 dates after an e-file rejection
Compare the return due date and 10 days after the IRS rejection notice to keep a paper return on time after an e-file fails.
· 11 min read
IP PIN before e-filing: check the 6-digit code
Check the current filing-season IP PIN before e-filing for clients issued one. Learn who obtains it, where it goes and what missing digits mean.
· 15 min read
Household $3,000 cash-wage test before Schedule H
Mark the 2026 $3,000 household cash-wage test, the $1,000 quarter test, and both 7.65% shares before you prepare Schedule H.
· 9 min read
Home-office records for 2 deduction methods today
Collect home-office intake records, confirm qualifying use, and compare the regular and simplified methods before you elect one.
· 11 min read
Home improvement credit: 6 caps before Form 5695
Check six caps on the home improvement credit, from the $1,200 limit to the $2,000 equipment limit, before you complete Form 5695.
· 10 min read
Head of household tests before filing: 3 rules
Apply the 3 head of household tests on marital status, home cost, and a qualifying person, then match California and New York filing status rules.
· 11 min read
Form 2553 timely window: 2 months and 15 days
See how to count the 2-month and 15-day Form 2553 window from the tax year's first day, who must sign, and the separate 3-year and 75-day late relief limit.
· 10 min read
Form 1099-K reconciliation with 4 record checks
Match a client's Form 1099-K using 4 checks: payee details, gross payments, adjustment records and any corrected form before return review.
· 10 min read
Form 1095-A has 3 items to check before filing
Match three Form 1095-A items to Form 8962: the people listed, the months of coverage, and the second lowest cost Silver plan premium.
· 10 min read
Five IRS transcript types for missing client records
Choose among five IRS transcript types for a missing client record, from return lines and account data to wage documents and a non-filing letter.
· 11 min read
Dependent care credit: $3,000 and $6,000 caps
See the $3,000 cap for one qualifying person and the $6,000 cap for two or more before Form 2441. Also confirm the provider name, address, and ID on the form.
· 11 min read
Client payroll employee file: 4 checks before pay
4 checks for a client payroll employee file: Social Security number, signed federal form, state form, and the date withholding starts.
· 11 min read
Client bank reconciliation with 4 balance checks
Review client bank reconciliations with 4 checks: statement period, opening balance, closing balance, and the remaining difference.
· 12 min read
Client 1099 corrections with 4 resubmission checks
Use four checks on acceptance, error type, filing channel, and recipient details before you resubmit a client's filed 1099 correction.
· 10 min read
Check 5 mileage-log details before a client's return
Check five mileage-log groups: date, locations, distance, business purpose, and vehicle-year odometer context before a client's return.
· 10 min read
Charitable gift acknowledgment: 3 form steps
See what a written acknowledgment must show for a gift of $250 or more, plus the three Form 8283 steps for noncash property.
· 10 min read
Form 8879 signature rules: 3 checks before you e-file
Form 8879 signature rules before e-file: when the form is required, signed before you transmit, and kept three years from the later date.
· 11 min read
Accounting Client Intake Checklist for a Clear Handoff
Use an accounting client intake checklist, scope-and-owner worksheet and missing-input register to track owners, document requests and file reviews.
· 14 min read