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Practical tax insights for working tax professionals.
Written by tax professionals for CPAs, EAs, and tax preparers.

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Self-Employed Health Insurance Deduction: Understanding the Eligibility Trap in IRC § 162(l)

Self-Employed Health Insurance Deduction: Understanding the Eligibility Trap in IRC § 162(l)

Can a self-employed taxpayer claim the self-employed health insurance deduction if they are eligible for coverage through the employer of a spouse but choose a different plan? The answer often surprises clients. The first article in our two-part series explains how IRC §162(l) determines eligibility for the deduction and offers practical guidance for explaining this commonly misunderstood rule.
USDA Final Rule Implements Significant Payment Limit and Eligibility Changes

USDA Final Rule Implements Significant Payment Limit and Eligibility Changes

The USDA’s Commodity Credit Corporation has issued a highly anticipated final rule. Published and effective June 2, 2026, the rule incorporates the payment-limit and eligibility modifications enacted under the One Big Beautiful Bill Act (OBBBA) into the federal regulations at 7 CFR Part 1400.
Prior §163(j)(7) Elections May Now Be Costing Clients Money

Prior §163(j)(7) Elections May Now Be Costing Clients Money

Recent tax law changes eliminated much of the benefit of electing out of the §163(j) business interest deduction limitation. IRS guidance now provides a limited opportunity for eligible businesses to revoke prior elections, but the window closes October 15, 2026.
Potential COVID-Era Refund Claims: Why July 10 is on Practitioners’ Radar

Potential COVID-Era Refund Claims: Why July 10 is on Practitioners’ Radar

The Tax Court decision in Kwong v. United States has sparked interest in potential COVID-era refund claims. Although the case is being appealed, some practitioners are filing protective refund claims before the July 10 deadline to preserve possible refund opportunities. This article explains why the deadline matters and what practitioners may want to review now.
Disengaging From a Client: Why Having a Plan Matters

Disengaging From a Client: Why Having a Plan Matters

Disengaging from a client requires more than ending communication. This article outlines practical steps tax practitioners can take to document the process, reduce risk, and maintain professionalism when ending a client relationship.
Tax Considerations & Knowledge Transfer in Practice Succession

Tax Considerations & Knowledge Transfer in Practice Succession

Successful succession planning involves more than transferring ownership or assets. Knowledge transfer plays a key role in helping the next generation understand business operations, tax responsibilities, decision-making processes, and long-term planning strategies. This article explores tax considerations that can affect knowledge transfer and why communication and documentation matter during a transition.