The startup costs deduction, under Internal Revenue Code section 195, lets a business deduct some of the money it spent investigating or creating an active trade...
An accountable plan is an employer reimbursement arrangement that can let a company repay an employee, including an S corporation owner-employee, for ordinary business expenses without...
The home office deduction is a write-off for the part of your home you use regularly and exclusively for business. For 2026, if you qualify, you...
An 83b election is a choice to include the value of restricted property, usually stock, in your gross income in the year it’s transferred to you,...
The Augusta rule is the common name for a special rental rule in Internal Revenue Code section 280A(g). If you use a dwelling unit as a...
The QBI deduction, formally the qualified business income deduction under section 199A, lets you deduct up to 20% of your qualified business income from a sole...
