Generated by All in One SEO v4.9.10, this is an llms.txt file, used by LLMs to index the site. # C. Brian Streig, CPA because talking taxes shouldn't be taxing ## Sitemaps - [XML Sitemap](https://cbriancpa.com/sitemap.xml): Contains all public & indexable URLs for this website. ## Posts - [Blog](https://cbriancpa.com/blog/) - [Tax Day, aka Thank Your Postal Employee Day](https://cbriancpa.com/2026/04/15/tax-day-aka-thank-your-postal-employee-day/) - Tax Day at the post office: long lines, one clerk, and a reminder to be patient and thank the people who show up when it matters most. - [The Exclusive Citizenship Act of 2025: What It Could Mean for Dual Citizens and U.S. Taxpayers](https://cbriancpa.com/2025/12/03/exclusive-citizenship-act-dual-citizenship-tax-impact/) - What Sen. Moreno’s the Exclusive Citizenship Act of 2025 means for dual citizens, expats, FATCA compliance, and the potential for triggering the Exit Tax. - [Holiday Accountant Merch Is Here! (Threadless Sale Through Dec 11!)](https://cbriancpa.com/2025/12/01/holiday-accountant-merch-announce-2025/) - Shop the new 2025 holiday accountant merch collection! Festive shirts and designs for tax pros, CPAs, and accounting teams. Threadless sale runs all week — perfect for holiday gifting. - [Texas Franchise Tax Reminder: Extended 2025 Reports Due November 17 — Watch the $450K Compensation Limit](https://cbriancpa.com/2025/11/12/2025-texas-franchise-tax-extended-deadline-compensation-limit/) - The final 2025 Texas Franchise Tax Report deadline is Monday, November 17. Before filing, confirm your compensation deduction is limited to $450,000 per person — even across combined groups. - [Cultural & Religious Holidays: November 2025 – January 2026](https://cbriancpa.com/2025/11/01/cultural-and-religious-holidays-accounting-firms-2025-2026/) - Foster awareness and inclusion this holiday season. This 2025–2026 Cultural & Religious Holiday Calendar highlights major observances, with practical insights to promote respect, gratitude, and connection. - [Reflecting on Columbus Day and Indigenous Peoples’ Day](https://cbriancpa.com/2025/10/12/reflecting-on-columbus-day-and-indigenous-peoples-day/) - An Italian-American reflection on Columbus Day and Indigenous Peoples’ Day—honoring both histories with empathy and understanding. - [A Culinary Night in Denver: Cooking Spanish Tapas with Friends at Cook Street](https://cbriancpa.com/2025/08/17/cook-street-denver-spanish-cooking-class/) - At the Denver Tax Retreat, we traded spreadsheets for spatulas with a Spanish cooking class at Cook Street. Tapas, pork, croquettes & fun with friends! - [Marriage Equality Under Threat: The Supreme Court Faces a Direct Challenge to Obergefell v. Hodges](https://cbriancpa.com/2025/08/11/supreme-court-challenge-obergefell-marriage-equality/) - We knew this moment was coming.The landmark 2015 Supreme Court ruling in Obergefell v. Hodges granted same-sex couples the constitutional right to marry in all 50 states. For nearly a decade, it has stood as a cornerstone of civil rights progress.Now, for the first time since that decision, the Court is being formally asked to - [Texas Franchise Tax: August 15 Second Extension Deadline Approaching for Mandatory EFT Payors](https://cbriancpa.com/2025/07/10/texas-franchise-tax-second-extension-2025/) - Reminder for Texas Franchise Tax mandatory EFT payors: The August 15 second extension deadline is approaching! Learn who qualifies, how to pay, and why it matters. - [Mid-Year Tax Tip: Review Your Estimated Payments](https://cbriancpa.com/2025/07/08/mid-year-tax-tip-review-your-estimated-payments/) - Mid-Year Tax Tip for Small Business Owners: Time to Review Your Estimated Tax Payments As we pass the halfway point of the year, it’s a smart time for small business owners to take a closer look at their estimated tax payments. Many business owners set their estimates early in the year and forget about them—but - [Pride & Patriotism: two sides of the same coin](https://cbriancpa.com/2025/07/03/pride-patriotism-two-sides-of-the-same-coin/) - Pride and Patriotism aren’t opposites. In this personal reflection, I explore how both are rooted in love, resilience, and the fight for something bigger than ourselves—reminding us that neither belongs to just one group or month. - [The Tax Retreat 2025 Merch Drop: From Yetis to Trash Polka and Everything In Between](https://cbriancpa.com/2025/06/22/the-tax-retreat-2025-merch-drop-from-yetis-to-trash-polka-and-everything-in-between/) - Welcome to Tax Retreat 2025 — where the snark is high, the tax talk is deep, and the merch is absolutely ridiculous (in the best possible way). We’re heading to Denver this year, and what started as a few inside jokes has evolved into a full-blown conference swag empire. Whether you're here for the circus - [Tax Deadline: 2nd Quarterly Estimated Tax Payment Due Today!](https://cbriancpa.com/2025/06/16/tax-deadline-2nd-quarterly-estimated-tax-payment-due-today/) - Today is June 16, 2025, and that means it’s time for your second estimated tax payment of the year. - [🌈 Celebrating Pride & Progress in the Tax World](https://cbriancpa.com/2025/06/01/celebrating-pride-progress-in-the-tax-world-2/) - 🌈 Celebrate Pride Month with a look at LGBTQ+ visibility, wins in tax policy, and how inclusive voices are reshaping the profession for the better. - [Even more news from Italy on Italian Citizenship! What you need to know now!](https://cbriancpa.com/2025/04/01/even-more-news-from-italy-on-italian-citizenship-what-you-need-to-know-now/) - Gaining Italian citizenship through descent (jure sanguinis) is more complicated than most people realize. It’s not as simple as saying, “I have an Italian grandmother, so I qualify.” If only it were that easy! Not only are the rules complex, but the Italian government keeps changing them—sometimes even mid-process. Last October, a new rule appeared - [Update on the Decree for Italian Citizenship by Descent](https://cbriancpa.com/2025/03/29/update-on-the-decree-for-italian-citizenship-by-descent/) - This update to my original post is being written on March 29, 2025. Things could change (and most likely will) so this post is mainly trying to help keep people updated. As more attorneys weigh in, one law firm in Italy—Studio Legale Di Ruggiero in Salerno—has released a detailed review of the decree, and they - [Big News for Italian Citizenship by Descent](https://cbriancpa.com/2025/03/28/big-news-for-italian-citizenship-by-descent/) - I'm taking a break from taxes to share some news that came out of Italy today. I've talked with a number of accountants about this process, so I know there are a lot of us out there who will be affected. Big News for Italian Citizenship by Descent: What the New 2025 Decree Means for - [January 27, 2025: Reflection on the 80th Anniversary of Auschwitz's Liberation](https://cbriancpa.com/2025/01/27/january-27-2025-reflection-on-the-80th-anniversary-of-auschwitzs-liberation/) - This post is a follow-up to one I wrote on April 11, 2020, about the 75th anniversary of the liberation of the Buchenwald concentration camp. That post was deeply personal to me because my grandfather was part of the liberating forces and bore witness to what remains one of humanity’s greatest tragedies. He was tasked - [Planning for your Adult Child with Disabilities](https://cbriancpa.com/2024/10/30/planning-for-your-adult-child-with-disabilities/) - I wanted to share a link and information about a free presentation that a friend of mine is doing on November 9 at 11 am EST. On 11/9 at 11AM EST is a free presentation: Planning for your Adult Child with Disabilities. Here is a link to the Zoom Presentation: https://t.co/3pkrbVWpQ7 @Eligabiff will be touching - [A closer look at the 2nd Texas Franchise Tax Extension](https://cbriancpa.com/2024/07/29/a-closer-look-at-the-2nd-texas-franchise-tax-extension/) - The second extension for 2024 Texas Franchise Tax Reports is August 15, 2024. Here's a closer look to see if you need to file and pay this extension. - [New Year needs a new Employee Policy for AI](https://cbriancpa.com/2024/01/02/new-year-needs-a-new-employee-policy-for-ai/) - #OK, we're starting a new year and many firms are having employees sign an annual acknowledgement to firm policies. This year, we're adding an AI & ChatGPT usage policy for our employees. Yes, I used ChatGPT to create this policy, but it took a few iterations and I pieced together different elements from different iterations. - [What you need to know about the Second Texas Franchise Tax Extension](https://cbriancpa.com/2020/08/04/what-you-need-to-know-about-the-second-texas-franchise-tax-extension/) - UPDATE 8/2/2022 - I've created an updated post for the Second Franchise Tax Extensions due on August 15, 2022 for the 2021 report year. You can find it here: Do You Need A 2nd Texas Franchise Tax Extension? UPDATE: The Texas Comptroller has added time to file extended Texas Franchise Tax Reports. If you extended - [Do you need a 2nd Texas Franchise Tax Extension?](https://cbriancpa.com/2022/08/02/do-you-need-a-2nd-texas-franchise-tax-extension/) - UPDATE 8/9/2023 - I have updated the dates in this post to apply to the 2023 Tax Year which covers tax years that ended during or on 12/31/2022. Applies to businesses that paid more than $10,000 in franchise tax payments during the preceding state fiscal year Payments must be made electronically You must have 100% - [Small business get tax relief in Texas Property Tax Reform](https://cbriancpa.com/2023/07/15/small-business-get-tax-relief-in-texas-property-tax-reform/) - If you haven't been following the Texas legislature, and I wouldn't blame you if you haven't, they just concluded their second called Special Session on July 14, 2023. Special sessions can only be called by the Governor and are limited to topics that the Governor lists in his announcement calling the sesssion. This time the - [Alert - Texas Comptroller's webfile eSystem is down on May 15,2023](https://cbriancpa.com/2023/05/15/alert-texas-comptrollers-webfile-esystem-is-down-on-may-152023/) - This is just a quick post to alert everyone who needs to file a Texas Franchise Tax Report that the Texas Comptroller's webfile eSystem is down, as of 3pm on May 15, 2023. I've been trying to access the system for about 4 hours and haven't been able to log into the system. The Comptroller - [Top Issues For The Texas Franchise Tax Reports](https://cbriancpa.com/2023/05/09/top-issues-for-the-texas-franchise-tax-reports/) - So, you've filed or extended your federal business returns and now you need to focus on the Texas Franchise Tax Report. This annual report is due on May 15 each year, regardless of when your accounting year ends. Right now, our focus is on the 2023 Texas Franchise Tax Report. This report is generally for - [3 easy ways for small businesses to save on taxes in 2023](https://cbriancpa.com/2023/01/03/3-easy-ways-for-small-businesses-to-save-on-taxes-in-2023/) - I asked ChapGPT for 3 easy tips that small businesses can use for 2023 to reduce their taxes. Let's see what it came up with. Do you agree with these tips? #TaxTipTuesday #TaxTwitter - [Are you ready for a 2023 cooking challenge?](https://cbriancpa.com/2023/01/02/are-you-ready-for-a-2023-cooking-challenge/) - OK, we're already a couple of days into 2023 and hopefully you're ready to hit the ground running! I know I posted a while ago about a new #AccountantsWhoCook Cookbook and had a form to fill out on this website. To kick off the new year, I've created a new website for Accountants Who Cook! - [Will partnerships need to file K-2 & K-3?](https://cbriancpa.com/2022/10/26/will-partnerships-need-to-file-k-2-k-3/) - IRS issues draft instructions for Partnership Schedules K-2 and K-3 for 2022 tax returns. On October 25, 2022, the IRS issued a draft set of instructions for partnership's 2022 Schedule K-2 and K-3. An important element is the "Who Must File" section, because some partnerships might not have to file these two international schedules, but - [IRS releases penalty relief for taxable years 2019 and 2020](https://cbriancpa.com/2022/08/24/irs-releases-penalty-relief-for-taxable-years-2019-and-2020/) - I am just now reading the IRS Notice 2022-36 and wanted to share the news to help spread it around. I guess it was initially released last night (August 23, 2022) and then pulled off their website. It was then re-released to their website today, August 24, 2022. The notice proves relief for certain taxpayers - [AccountantsWhoCook - a new cookbook](https://cbriancpa.com/2022/07/29/accountantswhocook-a-new-cookbook/) - I love cooking and making good food. I also know a lot of accountants and tax professionals who like same thing. After sharing some recipes on Twitter and the #TaxTwitter community, Mary (@AccountingAsArt) suggested we create a cookbook and try to sell it. We're going to give all the profits to a charity. We are - [Texas Franchise Tax Report - Report Year and Accounting Period explained](https://cbriancpa.com/2019/04/23/texas-franchise-tax-report-report-year-and-accounting-period-explained/) - Note for 2022 Texas Franchise Tax Reports - these are the reports for the calendar year ended on December 31, 2021 and other fiscal years that ended during 2021 -There is no change to the deadline like there have been for the past 2 years. The deadline is Monday, May 16, 2022. Well, it's time - [US House Ways & Means meets up with IRS Commissioner Rettig](https://cbriancpa.com/2022/03/15/us-house-ways-means-meets-up-with-irs-commissioner-rettig/) - #TaxTipTuesday - write to the House Ways & Means Oversight Subcommittee with your concerns and watch their meeting with IRS Commissioner Rettig on 3/17/2022 at 10 am ET. #TaxTwitter - [IRS backs down, no more facial recognition required for online account setup](https://cbriancpa.com/2022/02/22/irs-backs-down-no-more-facial-recognition-required-for-online-account-setup/) - Those of you following along with the drama unfolding about getting setup with a new IRS online account are probably aware of the pushback from the public and Congress about the IRS using facial recognition to setup one of these accounts. Last week the IRS announced they would move away from using biometric data to - [What is an IRS Wage and Income Transcript and why you need one?](https://cbriancpa.com/2018/08/19/what-is-an-irs-wage-and-income-transcript-and-why-you-need-one/) - If you need to confirm you have all your tax information, you need to get an IRS Wage & Income Transcript. - [How to get your Economic Impact Payment or Advance Child Tax Credit Payment amounts](https://cbriancpa.com/2022/01/20/how-to-get-your-economic-impact-payment-or-advance-child-tax-credit-payment-amounts/) - Tax time is here for filing your 2021 Form 1040 US. Federal Income Tax Return. Whether you are using a tax professional to prepare and file your return or you're preparing it yourself, there are a couple steps you can take to reduce potential errors or delays in processing your return. Two new important items - [There's trouble at the IRS - Tell Congress to Act NOW!](https://cbriancpa.com/2022/01/08/theres-trouble-at-the-irs-tell-congress-to-act-now/) - The American Institute of CPAs (AICPA) had a Town Hall meeting on Thursday, January 6, 2022, to cover updates related to the tax profession. One of the items they highlighted is how dysfunctional the Internal Revenue Service (IRS) currently is. The biggest problem is they aren't opening their mail or reading the faxes that are - [New Year - new payroll tax software?](https://cbriancpa.com/2022/01/05/new-year-new-payroll-tax-software/) - It's a new year, so now it's time to complete our year-end procedures and make sure we're ready for 2022. If you have anything to do with accounting, you know this is a crazy time of year. One important deadline for January is filing W-2's for employees and 1099 Forms for contractors and others. I'm - [Texas makes PPP Forgiveness non taxable for Franchise Tax](https://cbriancpa.com/2021/04/23/texas-makes-ppp-forgiveness-non-taxable-for-franchise-tax/) - The Texas legislature just passed on the morning of April 23, 2021, HB 1195, making the forgiveness of PPP loans non taxable for the Texas Franchise Tax. The bill originated in the House and, initially, only included the Paycheck Protection Program. When it went to the Senate, the bill was amended to specifically include the - [You need to know these facts about charitable deductions in 2021](https://cbriancpa.com/2021/10/26/you-need-to-know-these-facts-about-charitable-deductions-in-2021/) - Last year, being 2020, Congress passed many laws related to the coronavirus and COVID-19. One of them included a deduction from charitable contributions for everyone who doesn't itemize their tax deductions on Form 1040. The amount was limited to $300 per return, so a taxpayer filing as a single individual got the same deduction as - [How to make a charcuterie board - #WeekOfGratitude](https://cbriancpa.com/2021/09/29/how-to-make-a-charcuterie-board-weekofgratitude/) - Everyone knows accounting can be a grueling occupation. Not physically, but mentally, it can wear you out. Luckily, my firm is a member of the BDO Alliance and they go out of their way to help us relieve the stress during stressful periods. This year they are hosting a week of online learning classes to - [Will families get a permanent expansion of the child tax credit?](https://cbriancpa.com/2021/09/11/will-families-get-a-permanent-expansion-of-the-child-tax-credit/) - So it's a Friday night in September and people are starting to get ready for bed. Sounds like a great time to publish a 645 page piece of tax legislation. Of course, this is just a proposal and there will be many changes in the days, weeks, and months to come. But why not take - [Sales Tax Free Holiday In Texas For Emergency Supplies](https://cbriancpa.com/2021/04/20/sales-tax-free-holiday-in-texas-for-emergency-supplies/) - Did the 2021 winter storm get you thinking about being better prepared for the next one? If so, make your list now of items you'll need and be prepared for the Texas Sales Tax Holiday for emergency preparation supplies. The sales tax holiday will run from 12:01 a.m. on Saturday, April 24, 2021, through midnight - [What you need to know about the IRS extension of tax deadlines](https://cbriancpa.com/2021/03/17/what-you-need-to-know-about-the-irs-extension-of-tax-deadlines/) - Never to be satisfied with the confusion they cause, the IRS set off a wave of anxiety across the tax profession this afternoon. So what was this announcement? Well, the IRS announced that they are moving the April 15, 2021 deadline for individuals to May 17, 2021. Sounds simple right? No, it's not simple at - [Businesses in Texas get extra time to file Franchise Tax Returns](https://cbriancpa.com/2021/03/02/businesses-in-texas-get-extra-time-to-file-franchise-tax-returns/) - Businesses in Texas will get some extra time to file their Texas Franchise Tax Reports for report year 2021. This is the report that covers calendar year 2020 and fiscal years that ended within 2020. The Texas Comptroller of Public Accounts has automatically extending the due date to June 15, 2021 to be consistent with - [IRS extends tax deadlines for Texas due to storms in February, 2021](https://cbriancpa.com/2021/02/22/irs-extends-tax-deadlines-for-texas-due-to-storms-in-february-2021/) - This is just a quick update on the status of tax deadlines for victims of the winter storms that began on February 11, 2021. These taxpayers have until June 15, 2021 to file various individual and business tax returns and make tax payments, the IRS announced today, February 22, 2021. The relief applies to individuals - [Watch out for the new Texas Comptroller emailed Tax Return Due Date Reminder](https://cbriancpa.com/2021/02/11/watch-out-for-the-new-texas-comptroller-emailed-tax-return-due-date-reminder/) - Towards the end of 2020 the Texas Comptroller updated their website to include a notice that they are changing the annual reminders to file a Franchise Tax Return. I wrote a blog post about these notices back in December and here's a link to that post. In prior years they mailed a paper reminder to - [The new Texas Franchise Tax extended deadline](https://cbriancpa.com/2021/01/05/the-new-texas-franchise-tax-extended-deadline/) - This is just a quick reminder that the Comptroller has extended the normal deadline for the 2020 Texas Franchise Tax Report. This is the report that covers the calendar year 2019, plus any tax year that ended in 2019. The extended deadline would normally be due on November 15, 2020, but due to the COVID-19 - [Do you have a theme for your year?](https://cbriancpa.com/2021/01/02/do-you-have-a-theme-for-your-year/) - After 2020, I wasn't going to write a new year posts. I think we've all had enough change and disruption to last a lifetime over the past few months, so starting off this year with a new theme or "One Word" or whatever else inspires you, seems a little out of touch. If anything, the - [Texas Franchise Tax Filers Need To Watch For Emailed Reminders](https://cbriancpa.com/2020/12/30/texas-franchise-tax-filers-need-to-watch-for-emailed-reminders/) - The Texas Comptroller is changing the way annual reminders to file the Texas Franchise Tax will be delivered for 2021. For years, they have mailed an annual reminder to each Texas Franchise Tax filer with information about the current year's due dates and this reminder includes the webfile number the taxpayer will use to e-file - [What are the Standard Mileage Rates for 2021?](https://cbriancpa.com/2020/12/22/what-are-the-standard-mileage-rates-for-2021/) - I know many people, including me, will continue working from home next year. The thought of traveling around town used to bring me dread because of all the traffic and parking issues. However, after being home so long, I wouldn't mind a little driving around town to see clients and meet with them face-to-face. One - [How to deduct you PPP expenses under the CARES Act?](https://cbriancpa.com/2020/11/23/how-to-deduct-you-ppp-expenses-under-the-cares-act/) - Right now, the IRS says you can't deduct the expenses related to your PPP loan forgiveness but it doesn't have to be that way. Write to your Congressperson and Senators and tell them to allow PPP Expense deductions for small businesses. See the sample letter at the end of this post from the AICPA. There - [IRS drops a bomb and answers the question: Can a taxpayer deduct expenses related to their Paycheck Protection Program (PPP) Loans?](https://cbriancpa.com/2020/11/19/irs-drops-a-bomb-and-answers-the-question-can-a-taxpayer-deduct-expenses-related-to-their-paycheck-protection-program-ppp-loans/) - Summary: IRS releases guidance on deductibility of expenses related to loans forgiven under the Paycheck Protection Program. It's been a while since the Internal Revenue Service issued a late night batch of tax rules, but they did it again last night on November 18, 2020. They released their Revenue Ruling 2020-27 and Revenue Procedure 2020-51. - [Texas Franchise Tax Extended Due Date](https://cbriancpa.com/2020/05/15/texas-franchise-tax-extended-due-date/) - UPDATE: The Texas Comptroller has added time to file extended Texas Franchise Tax Reports. If you extended your Texas Franchise Tax Report on July 15, 2020 (for non-EFT Franchise Taxpayers) and August 15, 2020 (for EFT Franchise Taxpayers), the due date is now January 15, 2021. Their initial posting had said it was only extended - [2020 Year End Tax Planning - $300 Charitable Contribution Deductions](https://cbriancpa.com/2020/11/03/2020-year-end-tax-planning-300-charitable-contribution-deductions/) - Back in 2017, Congress passed the Tax Cuts & Jobs Act. Part of this Act doubled the standardized deduction. Since then, many people who used to itemize their deductions are now opting to take the Standard Deduction instead of itemizing their deduction. One draw back is that charitable contributions are included in the itemized deductions. - [2020 Year End Tax Planning - Kiddie Tax Update](https://cbriancpa.com/2020/10/30/2020-year-end-tax-planning-kiddie-tax-update/) - The Kiddie Tax is back for tax years beginning after December 31, 2019. That means it will apply to your (or your kid's) 2020 tax return. So what happened is the SECURE Act reinstated the Kiddie Tax that had previously been suspended by the Tax Cuts and Jobs Act (TJCA) that was passed in 2017. - [How to use Year-End Tax Planning to avoid surprises & help reduce your taxes](https://cbriancpa.com/2020/10/25/how-to-use-year-end-tax-planning-to-avoid-surprises-help-reduce-your-taxes/) - OK, we're past the main 2019 tax return deadlines for individuals and businesses, so you might be thinking there's no need to think about taxes until next March or April. Actually, the next two months give you a great opportunity to think about 2020 taxes to avoid surprises next year. Taking some time to review - [9/24/2020 Wolters Kluwer Update about CCH 9-15-2020 Efling Situation](https://cbriancpa.com/2020/09/24/9-24-2020-wolters-kluwer-update-about-cch-9-15-2020-efling-situation/) - The tax professionals who use the Wolters Kluwer CCH Axcess and CCH ProSystem fx Tax programs received some great news. As you might remember, the efile system that both of these programs use went down on the afternoon of September 15, 2020. It turns out, that is a huge tax deadline so it was more - [Wolters Kluwer CCH Abatement Update Related to 9/15/2020 efiling situation](https://cbriancpa.com/2020/09/17/wolters-kluwer-cch-abatement-update-related-to-9-15-2020-efiling-situation/) - Just a heads up for all the CCH users who were not able to efile their tax returns due on September 15, 2020. CCH just sent out a notice that they've been in contact with the IRS and that this qualifies as "reasonable cause." Therefore, the returns will be considered timely filed if they were - [Wolters Kluwer CCH responds to September 15th "Efiling Situation"](https://cbriancpa.com/2020/09/16/wolters-kluwer-cch-responds-to-september-15th-efiling-situation/) - Yesterday was the September 15, 2020, tax deadline for extended partnerships and s-corporation returns that are filed on Forms 1065 and 1120-S. During the afternoon yesterday, the efile system for the Wolters Kluwer CCH Axcess system went down. It was a complete outage. I'm writing my own post about our experience and thoughts, but I - [New SBA IFR on PPP Loans Released Today - 8/24/2020](https://cbriancpa.com/2020/08/24/new-sba-ifr-on-ppp-loans-released-today-8-24-2020/) - The tax community has been expecting additional Interim Final Rules (IFR's) for the Paycheck Protection Program (PPP) loans for a long time now. The speed at which these IFRs have been released has slowed down considerably, but, lo and behold, the Small Business Administration has released a NEW IFR today, August 24, 2020. The title - [Don't miss the August 15th Second Texas Franchise Tax Extension!](https://cbriancpa.com/2018/08/10/dont-miss-the-august-15th-second-texas-franchise-tax-extension/) - This is just your friendly reminder that some businesses in Texas, or with operations in Texas, might have an August 15, 2018 deadline to file their Texas Franchise Tax Report or to request a second extension. - [NEW Frequently Asked Questions on PPP Loan Forgiveness 4 Aug 2020](https://cbriancpa.com/2020/08/04/new-frequently-asked-questions-on-ppp-loan-forgiveness-4-aug-2020/) - Just when it seemed like things in the tax world were starting to get back to a somewhat normal feeling, the US Treasury and Small Business Administration decided to release new Frequently Asked Questions on Paycheck Protection Program Loan Forgiveness. The Treasury's website was updated today, August 4, 2020, with a new PDF document. You - [Instead of PPP loan shaming, look for this information](https://cbriancpa.com/2020/07/09/instead-of-ppp-loan-shaming-look-for-this-information/) - The US Treasury and Small Business Administration have released some details about the companies that received Paycheck Protection Program loans and it includes businesses of all shapes and sizes. Yes it's interesting to see who received them, but there is no shame in receiving one of these loans and using it to keep your employees - [What to look for in PPP Loan details released by US Treasury](https://cbriancpa.com/2020/07/06/what-to-look-for-in-ppp-loan-details-released-by-us-treasury/) - Whether you consider it good news or bad news, the US Treasury and the Small Business Administration has released details on the recipients of loans under the Paycheck Protection Program ("PPP"). I think it's good news but apparently someone thinks it's bad news because it took a lot of negotiating to get the information released. - [PPP Loan Forgiveness Application - updated 6/16/2020](https://cbriancpa.com/2020/06/17/ppp-loan-forgiveness-application-updated-6-16-2020/) - Things have been slowing down on the Paycheck Protection Program front for a few days (PPP), which feels like an eternity in today's world. Well have no fear, the Small Business Administration has been busy behind the scenes coming up with tweaks to the PPP and the application for the forgiveness of the loan proceeds. - [Video Per Day Experiment Explained](https://cbriancpa.com/2019/12/27/video-per-day-experiment/) - If you want to learn more about the #VPDExperiment and what's involved, here it is. You can also contact @helm_twyla for more info. - [Is it time to revisit how we tax home sales?](https://cbriancpa.com/2020/05/25/is-it-time-to-revisit-how-we-tax-home-sales/) - The way taxes are calculated on the sale of a personal residence hasn't changed in decades. The ability to exclude capital gains of up to $250,000 for singles and $500,000 for married couples is so established that many tax professionals don't even know it was ever taxed a different way. Maybe it's time to revisit - [The 2018 Small Business Week starts today](https://cbriancpa.com/2018/04/29/the-2018-small-business-week-starts-today/) - The 2018 Small Business Week starts today and runs through the end of this week. This is an annual event hosted by the U.S. Small Business Administration. The SBA provides resources year-round for all small businesses and this week is the celebration of the contributions by entrepreneurs and small business owners. If you are starting - [Tax Topics for Small Business Week - the other taxes](https://cbriancpa.com/2018/05/01/tax-topics-for-small-business-week-the-other-taxes/) - There are a whole lot of "other taxes" that successful business owners should know about. Here are the top three taxes to keep in mind. - [Tax Topics for Small Business Week - Moving Expenses](https://cbriancpa.com/2018/05/02/tax-topics-for-small-business-week-moving-expenses/) - The Tax Cuts and Jobs Act changed the way moving expenses are treated. Make sure you follow the new rules. - [Tax Topics for Small Business Week - Estimated Tax Payments](https://cbriancpa.com/2018/05/03/tax-topics-for-small-business-week-estimated-tax-payments/) - Small business owners need to be aware of estimated tax payment requirements to avoid penalties. #SmallBusinessWeek - [Tax Topics for Small Business Week - Depreciation](https://cbriancpa.com/2018/05/04/tax-topics-for-small-business-week-depreciation/) - Small business owners were given a powerful tool to reduce their income by the Tax Cuts and Jobs Act ("TCJA") by making it easier to expense your fixed asset purchases. This can go a long way towards reducing your current year income which will make your income taxes go down. - [While #SmallBusinessWeek is ending, resources are available year-round](https://cbriancpa.com/2018/05/05/while-smallbusinessweek-is-ending-resources-are-available-year-round/) - This week has been the 2018 Small Business Week and there have been online resources available each day, as well as live events around the country. These resources were all publicized this week, however, most of them are available all year-long. - [PPP Forgiveness Guidance 5/23/2020](https://cbriancpa.com/2020/05/23/ppp-forgiveness-guidance-5-23-2020/) - Howdy y'all. It's Saturday morning on May 23, 2020 and I wanted to send out a quick update. Last night around 9:30 pm CDT on May 22, 2020, the Treasury dropped a couple new Interim Final Rules on their website related to the Paycheck Protection Program. Yes, you read that correctly, it was on the - [IRS updates Coronavirus Stimulus Payments information](https://cbriancpa.com/2020/04/15/irs-updates-coronavirus-stimulus-payments-information/) - By now you know that the IRS is in the process of delivering stimulus payments to most American. That process began this week and will continue for a while. The IRS has created a new web page to give taxpayers more information about the payments and allow taxpayers to update their information to be able - [April 11, 1945 - Allies liberate Buchenwald](https://cbriancpa.com/2020/04/11/april-11-1945-allies-liberate-buchenwald/) - I'm going a little, OK A LOT, off topic today. It's the 75th anniversary of the Allied Forces liberating the Buchenwald concentration camp. The reason I'm highlighting this event is because my grandfather was in the Army Air Force and participated in the liberation. He never talked about his time in the war with me - [Texas grants Franchise Tax extension of time to file](https://cbriancpa.com/2020/04/08/texas-grants-franchise-tax-extension-of-time-to-file/) - The Texas Comptroller of Public Accounts has granted an extension of time to file and pay the 2020 Franchise Tax Reports. The extra time gives you until July 15, 2020 to be consistent with the Internal Revenue Service. - [Answers to common questions about the Texas Franchise Tax Report](https://cbriancpa.com/2018/05/10/answers-to-common-questions-about-the-texas-franchise-tax-report/) - What you need to know about the Texas Franchise Tax. Answers to common questions about the Texas Franchise Tax Report. - [Paycheck Protection Plan - update from our Chase banker](https://cbriancpa.com/2020/04/06/paycheck-protection-plan-update-from-our-chase-banker/) - In the effort to share information as quickly as possible, I wanted to give you an update that we just received from our banker at Chase Bank. I am assuming this is a nationwide policy, or at least a regional policy. Here's the message I just received: Here is an update based on the conversation - [Drafting errors & other CARES Act issues](https://cbriancpa.com/2020/04/05/drafting-errors-other-cares-act-issues/) - There's been a lot of chatter on the social media websites and between individual tax professionals about various aspects of the CARES Act. There are three items that a small group of us looked into over the past week and I volunteered to use my blog to bring them out into the open. These are - [Paycheck Protection Program loan details revealed](https://cbriancpa.com/2020/04/01/paycheck-protection-program-loan-details-revealed/) - The U.S. Department of the Treasury has released information related to the Paycheck Protection Program (PPP) for small businesses. This Program consists of loans to small (and not so small) businesses to help cover expenses like payroll, rent, and utilities. Background on the loans: The loans provide businesses with funds to pay up to 8 - [How to fix tax deadline changes in CCH Axcess & ProSystem fx Tax](https://cbriancpa.com/2020/03/21/how-to-fix-tax-deadline-changes-in-cch-axcess-prosystem-fx-tax/) - Update: CCH sent out an update on Monday 3/23/2020 with a correction to the fiduciary section. The fiduciary estimate cannot be changed at this time and needs to be done in Word. The instructions below are updated to match their corrected instructions I'm throwing this post out into the internet to help fellow tax professionals - [IRS could extend April 15, 2020 deadline due to Coronavirus](https://cbriancpa.com/2020/03/11/irs-could-extend-april-15-2020-deadline-due-to-coronavirus/) - Update March 21, 2020:The IRS released Notice 2020-18 on the evening of March 20, 2020 and I have a new post about that notice. Notice 2020-18 extends the time to file and to pay your taxes from April 15, 2020 until July 15, 2020. The New York Times and Wall Street Journal are reporting today, - [IRS Rules High-Deductible Health Plans can cover Coronavirus costs](https://cbriancpa.com/2020/03/11/irs-rules-high-deductible-health-plans-can-cover-coronavirus-costs/) - The IRS released a notice today IR-2020-54 which states that high-deductible health plans can cover the costs related to testing and treatment of the 2019 Novel Coronavirus (COVID-19). This is important for a number of reasons. First, a high deductible health plan is setup so that the person insured usually has to pay a high - [Italians respond to Coronavirus lockdowns](https://cbriancpa.com/2020/03/13/italians-respond-to-coronavirus-lockdowns/) - I know this blog is supposed to be about taxes and business topics, but this has been a challenging week for Americans and the world. Italia was put in complete lockdown this week to help stop the spread of the Coronavirus, but that didn't keep them from enjoying themselves. Let's end this week with a - [Coronavirus & tax update for Calhoun, Thomson + Matza, LLP](https://cbriancpa.com/2020/03/18/__trashed/) - This is the email we sent out to clients yesterday. Yes, we've gone to working from home during the COVID-19 outbreak, and yes, we're still open for business - just in a different setting. Dear clients and friends, Given the COVID-19 pandemic and its ongoing impact, Calhoun, Thomson + Matza, LLP is taking precautions necessary - [IRS releases formal guidance for taxpayers affected by Coronavirus and COVID-19](https://cbriancpa.com/2020/03/18/irs-releases-formal-guidance-for-taxpayers-affected-by-coronavirus-and-covid-19/) - Update March 21, 2020:The IRS released Notice 2020-18 on the evening of March 20, 2020 and I have a new post about that notice. Notice 2020-18 extends the time to file and to pay your taxes from April 15, 2020 until July 15, 2020. Well, we've been waiting for the IRS to give us formal - [Mnuchin annouces tax deadline extension](https://cbriancpa.com/2020/03/20/mnuchin-annouces-tax-deadline-extension/) - Update March 21, 2020:The IRS released Notice 2020-18 on the evening of March 20, 2020 and I have a new post about that notice. It is the IRS's interpretation and formal guidance on the Twitter tweet from Secretary Mnuchin. There isn't a formal announcement yet, but Treasury Secretary Mnuchin announced via Twitter this morning (3/20/2020) - [It's official, the IRS extends tax returns due April 15, 2020](https://cbriancpa.com/2020/03/21/its-official-the-irs-extends-tax-returns-due-april-15-2020/) - What a crazy week we've had in the tax world. I've been trying to stay on top of the developing situation and even I find myself trying to remember what is the most current status of the tax deadlines. Here's some help if you're in the same boat. On the afternoon of Friday, March 20, - [When Free File isn't Free](https://cbriancpa.com/2020/02/19/when-free-file-isnt-free/) - Last year there was a big dust up in the tax world when ProPublica published a number of articles showing how the Free File option for American taxpayers is being hidden in a concerted effort to trick the taxpayers into paying for a similar product. Due to this revelation, the IRS and the tax preparation - [What tax pros want from their small business clients](https://cbriancpa.com/2020/02/18/what-tax-pros-want-from-their-small-business-clients/) - If you have a small business, or are an accountant working for a small business, chances are you use a tax professional to prepare your tax returns. Now that we're in the heart of "Busy Season", I thought I'd take a moment to talk about the information you send to us and what you can - [IRS Identity Protection PIN](https://cbriancpa.com/2020/02/16/irs-identity-protection-pin/) - The IRS has a program to help taxpayers prevent unauthorized use of their Social Security Number and the filing of fake tax returns. Once enrolled, the taxpayer uses this the Identity Protection PIN, frequently shortened to IP PIN, to make sure no one files a tax return with their information on it without their knowledge. - [What's your one word for 2020?](https://cbriancpa.com/2019/12/31/whats-your-one-word-for-2020/) - I've mentioned before that I am not a big fan of New Year's Resolutions but do think of it as a time to reflect on the past year and motivate myself for coming year. To be honest, at this time last year, I didn't know what 2019 would hold in store. It held the same - [How to report your new address to the IRS and others](https://cbriancpa.com/2019/01/10/how-to-report-your-new-address-to-the-irs-and-others/) - How to report your new address to the IRS and others to make sure you receive your annual tax documents. - [What I got out of the Video Per Day Experiment](https://cbriancpa.com/2019/12/30/what-i-got-out-of-the-video-per-day-experiment/) - When you accept a challenge with the intention of making positive change in yourself, sometimes you don't know at the outset what that change will be. This was my case with the Video Per Day Experiment (#VPDExperiment). I knew it would be a change generator but I didn't know what exactly that change would look - [Why I did the Video Per Day Experiment](https://cbriancpa.com/2019/12/29/why-i-did-the-video-per-day-experiment/) - Every once in a while you scroll through social media and see something that peaks your curiosity. In this case, I'm talking about seeing multiple posts about this thing called the Video Per Day Experiment (#VPDExperiment) and I immediately want to learn more. It sounded very interesting, challenging and worthwhile. I guess it would help - [IRS increases retirement savings contribution limits for 2020](https://cbriancpa.com/2019/11/26/irs-increases-retirement-savings-contribution-limits-for-2020/) - Every year the IRS releases inflation adjustments to amounts used in tax policy. One of these adjustments is the amount that can be contributed to retirement savings accounts. Here is your comparison of contribution amounts to your retirement accounts for 2019 and 2020. For more details on these saving accounts and amounts, visit the IRS - [3 Financial Tips & 1 Tax Tip for College Students](https://cbriancpa.com/2018/08/29/3-financial-tips-1-tax-tip-for-college-students/) - The start of a new school year is always an optimistic time for me. I remember being excited about the new classes and overly motivated to organize and be prepared. That motivation usually lapsed by October, but you get the drift. Use this initial motivation to get financially organized before you get too busy. - [Back to School - Tax tips for teachers as the new school year starts.](https://cbriancpa.com/2019/08/19/back-to-school-tax-tips-for-teachers-as-the-new-school-year-starts/) - Wow, summer went by fast! Actually, it's still "summer" and will be summer until Monday, September 23, 2019. And here in Texas, it'll be summer well into October. But officially, summer break is ending for teachers and student. All the teachers I know start the new school year with excitement and engagement and then it - [Is Texas planning to implement Wayfair Economic Nexus for the Texas Franchise Tax?](https://cbriancpa.com/2019/08/18/is-texas-planning-to-implement-wayfair-economic-nexus-for-the-texas-franchise-tax/) - I was surfing the web this hot Sunday afternoon because it's just too hot to go outside and I found this gem of an update posted by KMPG in their TWIST podcast published on August 12, 2019. It's a very short 1:54 podcast so I encourage you to go listen or read the transcript for yourself. - [CCH ProSystem fx Tax Users - Check your AMT credit carry-forward](https://cbriancpa.com/2019/08/15/cch-prosystem-fx-tax-users-check-your-amt-credit-carry-forward/) - Not all software updates are the same. If you have an AMT credit carry-forward, check out this post. - [Equifax Data Breach Settlement - what you need to know and do](https://cbriancpa.com/2019/07/26/equifax-data-breach-what-you-need-to-know-and-do/) - Hopefully you've heard on the news that there is now a formal settlement for the 2017 data breach of Equifax. This settlement is huge, and $425 million of the settlement is earmarked for individuals affected by the breach. (Jump to the conclusion section for my recommendations) Background Back in 2017, Equifax had a huge data - [PRIDE Act of 2019 and a history of same-sex marriage tax complications](https://cbriancpa.com/2019/06/26/pride-act-of-2019-and-a-history-of-same-sex-marriage-tax-complications/) - Earlier this week I read an article titled "Elizabeth Warren wants to give gay couples $57 million in tax refunds." Now, I know this is gay pride month, but this headline intrigued me. I'll get to the meat in a second, but let me state that while I don't see this passing, even under the - [Video Sharing Tools for Accountants](https://cbriancpa.com/2019/06/22/video-sharing-tools-for-accountants/) - Yesterday a good Twitter friend posted this tweet about video sharing. It isn't tax or accounting related, but it has generated a lot of engagement in the accounting community. For my folks who were at #SNH19, what's your one takeaway? What's the one thing you can commit to doing?Mine is figuring out video.— Megan Genest - [How to calculate & make the 2nd Quarter Estimated Tax Payment due June 17, 2019](https://cbriancpa.com/2019/06/08/how-to-calculate-make-the-2nd-quarter-estimated-tax-payment-due-june-17-2019/) - It's early June and I bet you're in one of two camps. Either you filed your Form 1040 by April 15, 2019 and don't want to think about taxes until next January. Or, you extended your Form 1040 by April 15, 2019, and you don't want to think about taxes until the extended deadline of - [Why a business owner has to be like Tyrion Lannister](https://cbriancpa.com/2019/05/19/why-a-business-owner-has-to-be-like-tyrion-lannister/) - Today we're going to look at the kinds of things a business owner should know and keep track of for tax purposes. What can a business owner learn from Tyrion Lannister and why is it important to emulate one of his characteristics? I'll admit to being a big fan of Tyrion but I'm not a - [5/13/2019 - Wolters Kluwer CCH -IMPORTANT UPDATE: IRS Extension Instructions](https://cbriancpa.com/2019/05/13/5-13-2019-wolters-kluwer-cch-important-update-irs-extension-instructions/) - 5/14/2019 8:00 AM CDT - Kay Bell (@TaxTweet) has posted that the Texas Comptroller is also waiving penalties on returns filed late within the extra time granted by the IRS. 5/13/2019 6:55PM CDT - Wolters Kluwer CCH has just published the specific instructions for getting extra time to file specific tax returns with the IRS - [Texas grants Wolters Kluwer CCH users a penalty waiver for tax returns filed by 5/22/2019](https://cbriancpa.com/2019/05/14/texas-grants-wolters-kluwer-cch-users-a-penalty-waiver-for-tax-returns-filed-by-5-22-2019/) - If you're under the gun to get your Texas Franchise Tax Returns filed on time, the Texas Comptroller has granted a penalty waiver for tax prepares who use the Wolters Kluwer CCH programs. This is all because of the "service interruption" they experienced for most of last week. In order to help spread the word, - [05/09/2019 Wolters Kluwer Network & Service Interruptions Update](https://cbriancpa.com/2019/05/09/05-09-2019-wolters-kluwer-network-service-interruptions-update/) - UPDATE 5/13/2019 6:50 PM CDT - I finally received the official instructions from CCH on filing certain tax returns with the IRS after the May 15, 2019 deadline within the additional time until May 22, 2019. Those instructions are very long and specific so I have included them on a separate post instead of on - [5/9/2019 - Update #2 from Wolters Kluwer CCH Network & Service Interruptions](https://cbriancpa.com/2019/05/09/5-9-2019-update-2-from-wolters-kluwer-cch-network-service-interruptions/) - UPDATE 5/13/2019 6:50 PM CDT - I finally received the official instructions from CCH on filing certain tax returns with the IRS after the May 15, 2019 deadline within the additional time until May 22, 2019. Those instructions are very long and specific so I have included them on a separate post instead of on - [5/11/2019 - Wolters Kluwer CCH - Important update on Service Interruptions](https://cbriancpa.com/2019/05/11/5-11-2019-wolters-kluwer-cch-important-update-on-service-interruptions/) - UPDATE 5/13/2019 6:50 PM CDT - I finally received the official instructions from CCH on filing certain tax returns with the IRS after the May 15, 2019 deadline within the additional time until May 22, 2019. Those instructions are very long and specific so I have included them on a separate post instead of on - [5/13/2019 - Wolters Kluwer CCH Service Interruption updates](https://cbriancpa.com/2019/05/13/5-13-2019-wolters-kluwer-cch-service-interruption-updates/) - NOTE: I'll be adding to this post as the day goes on with any updates that I hear about related to the Wolters Kluwer CCH issues from last week. UPDATE 5/13/2019 6:50 PM CDT - I finally received the official instructions from CCH on filing certain tax returns with the IRS after the May 15, - [How & Why to Extend Your 2018 Form 1040](https://cbriancpa.com/2019/04/07/how-why-to-extend-your-2018-form-1040/) - The myth that filing an extension increases your risk of an IRS audit has been around for as long as I've been working in the tax field. There is no truth to this myth. - [Why you should keep your address updated with the IRS](https://cbriancpa.com/2019/03/18/why-you-should-keep-your-address-updated-with-irs/) - On March 13, 2019, the Tax Court found that not all tax forms are equal, in that the IRS doesn't have to recognize and update your address when you use a new address on all IRS tax forms. Earlier this year I wrote a post about how to change your address with the IRS. The - [IRS Update on Shutdown Impact on Tax Court Cases; Important Information for Taxpayers, Tax Professionals with Pending Cases](https://cbriancpa.com/2019/01/25/irs-update-on-shutdown-impact-on-tax-court-cases-important-information-for-taxpayers-tax-professionals-with-pending-cases/) - Updated on January 25, 2109 from the IRS Newswire: The United States Tax Court’s website (www.ustaxcourt.gov) announced that the Tax Court shut down operations on Friday, December 28, 2018, at 11:59 p.m. and will remain closed until further notice. The IRS reminds taxpayers and tax professionals the Tax Court website is the best place to - [Spam emails are on the rise!](https://cbriancpa.com/2019/01/23/spam-emails-are-on-the-rise/) - I just received a very believable email from an unknown person who included attachments on the email. It's well-known that spammers are attacking tax professionals trying to compromise their systems in order to gain access to sensitive taxpayer information. Luckily, we have a great IT department who can check before anyone opens these emails. The - [New IRS Regulations & Guidance for the Section 199A Deduction](https://cbriancpa.com/2019/01/18/new-irs-regulations-guidance-for-the-section-199a-deduction/) - Well, for being shutdown and running on a skeleton crew, the IRS has been BUSY today and delivered the final tax regulations for the new Section 199A tax deduction for flow-through income on individual tax returns. This is the new Qualified Business Income Deduction for tax years beginning after December 31, 2017 that came into - [IRS waives some penalties on withholding and estimated tax payments](https://cbriancpa.com/2019/01/16/irs-waives-some-penalties-on-withholding-and-estimated-tax-payments/) - The IRS released information today that should come as a relief to taxpayers and tax preparers as we start work on our 2018 tax returns. The IRS will be waiving the estimated tax penalty for taxpayers on their 2018 tax return who didn't have enough withholding and estimated tax payments to cover their tax liabilities. - [2019 Mileage Rates Updated by IRS](https://cbriancpa.com/2018/12/14/2019-mileage-rates-updated-by-irs/) - Well, it took them longer than usual but the IRS has updated the rates used to calculate your mileage deductions. As a reminder, there are different rates depending on what type of driving you are doing. The business mileage rate is applicable for business purposes. This would be for activities such as your sole proprietorship - [Is it time to harvest your tax losses?](https://cbriancpa.com/2018/12/03/is-it-time-to-harvest-your-tax-losses/) - December is beginning, which means the year is ending. This also means it's time to start your year-end tax planning. There are so many subjects that come under the year-end tax planning umbrella that I wanted to break it down into separate pieces. This post will focus on harvesting your losses. - [Black Friday Shopping Tips](https://cbriancpa.com/2018/11/22/black-friday-shopping-tips/) - Well, today's Thanksgiving and our turkey is in the smoker and our stuffing is in the oven. While we're getting our dinner ready (it's an all day affair), we periodically take breaks to skim through the advertisements that were included in the paper today. When you put them all together, they're bigger than the whole - [We made it through the last tax deadline for calendar 2017!](https://cbriancpa.com/2018/11/16/we-made-it-through-the-last-tax-deadline-for-calendar-2017/) - Well, I just realized it's been a while since I updated my blog. It's been a crazy 6 weeks so this update is well overdue. Here's a recap of what's been going on in my world. To start, the first 15 days of October were really busy around here. Having the corporate tax return deadline - [Most business meals are still deductible, subject to the 50% limitation](https://cbriancpa.com/2018/10/03/most-business-meals-are-still-deductible-subject-to-the-50-limitation/) - If you've been following the tax journals or related social media accounts, you no doubt saw that the Tax Cuts & Jobs Act ("TCJA") removed the deduction for business related entertainment expenses. There was a lot of concern that the meals portion of "Meals & Entertainment" expenses would also be denied because of some related - [Extended Corporate & Individual Tax Returns Due October 15, 2018](https://cbriancpa.com/2018/10/02/extended-corporate-individual-tax-returns-due-october-15-2018/) - This is your friendly reminder that the extended due date for most 2017 tax returns is coming up quickly. If you extended your 2017 Form 1120 Corporate Income Tax Return or your 2017 Form 1040 Individual Income Tax Return, the extended deadline is right around the corner. Both of these extended tax returns are due on Monday, - [The business owner's October checklist](https://cbriancpa.com/2018/10/01/the-business-owners-october-checklist/) - I love October. It's the kick-off to the holiday season, there's still enough time left in the year to make course corrections in my annual goals, and the world turns burnt orange. Business owners can use this time to evaluate where they are and what more they want to accomplish before the year is over. - [Do you have a small business or a hobby?](https://cbriancpa.com/2018/09/30/do-you-have-a-small-business-or-a-hobby/) - A lot of small businesses start out as hobbies. After time and growth, the entrepreneur slowly starts devoting more time to the endeavor and it gradually grows into a full fledged business. These are the success stories that motivate many people to strike out on their own. - [I want to help. Can I deduct my GoFundMe contribution?](https://cbriancpa.com/2018/05/19/donations-after-a-tragedy-are-they-tax-deductible/) - GoFundMe is a popular way to support causes you care about and provide financial support to victims and survivors of natural disaster and man-made disasters. A common question is whether these "contributions" are tax-deductible as charitable contributions. - [Estimated Taxes and the Paycheck Checkup](https://cbriancpa.com/2018/09/10/estimated-taxes-and-the-paycheck-checkup/) - The 3rd quarterly estimated tax payment is due on Monday, September 17, 2018. Use this tax payment in conjunction with the #PaycheckCheckup to check your withholding. - [Small business owners & personal expenses](https://cbriancpa.com/2018/09/07/small-business-owners-personal-expenses/) - Your personal expenses don't become business expenses just because it's paid for out of your business account. I know this seems obvious but I see it all the time so this is your friendly reminder about this subject. It's currently only my mind this morning because I'm correcting a small partnership's accounting to remove the owner's personal expenses. - [Major Fall 2018 US Income Tax Deadlines](https://cbriancpa.com/2018/09/04/major-fall-2018-us-income-tax-deadlines/) - We finally made it through the long hot summer. For the first time in months there is no 100 degree day in our 10 day forecast. This means some big IRS deadlines are coming up, mostly for extended tax returns. - [Labor Day and the Tax Accountant](https://cbriancpa.com/2018/09/03/labor-day-and-the-tax-accountant/) - One thing they don't tell accounting students is that if you select the tax route, you'll most likely never get to have Labor Day off. I don't think this should be a deterrent but it should be part of an honest discussion since there's so much this holiday signifies. - [College is expensive but tax credits can help](https://cbriancpa.com/2018/08/26/college-is-expensive-but-tax-credits-can-help/) - Schools are starting across the country and this weeks marks the start of the 2018 Fall semester at the University of Texas at Austin. If you're a student going off to any school, you've hopefully secured your housing arrangements, registered for classes and purchased your books and supplies. One question you might be having is whether any of these expenses are deductible. Here's the skinny on these expenses and how they affect yours (or your parents) taxes. - [IRS issues proposed rules for charitable contributions made in exchange for state or local tax credits](https://cbriancpa.com/2018/08/23/irs-issues-proposed-rules-for-charitable-contributions-made-in-exchange-for-state-or-local-tax-credits/) - The IRS issued proposed regulations on the tax treatment of charitable contributions made in exchange for state and local tax credits. In other words, this is when you make a charitable contribution and your state or local taxing authority gives you a credit against your taxes. - [Rundown on proposed regulations on Section 199A Deduction issued by the IRS](https://cbriancpa.com/2018/08/08/rundown-on-proposed-regulations-on-section-199a-deduction-issued-by-the-irs/) - The IRS has issued proposed regulations for Section 199A. This is my list of articles covering this new tax deduction for businesses. - [What is a Captive Insurance Company?](https://cbriancpa.com/2018/07/09/what-is-a-captive-insurance-company/) - This is the first post in what will be a series discussing captive insurance companies, what they are, how they are used, how they are taxed and who should consider using them. - [IRS offers tax relief for victims of California wildfires and high winds](https://cbriancpa.com/2018/08/08/irs-offers-tax-relief-for-victims-of-california-wildfires-and-high-winds/) - The IRS has announced tax relief for certain parts of California for victims of wildfires and high winds. - [Paycheck Checkup - make sure your withholding is updated for 2018](https://cbriancpa.com/2018/08/07/paycheck-checkup-make-sure-your-withholding-is-updated-for-2018/) - Did you know your taxes can go down but you still might owe come tax time. This is why almost every tax professional is encouraging all taxpayers to check their withholding to make sure you have enough withheld for the year under the new tax law. - [Tax Policy Debate: #TaxBuzzChat - August 1, 2018 at 12 PM CDT](https://cbriancpa.com/2018/07/31/tax-policy-debate-taxbuzzchat-august-1-2018-at-12-pm-cdt/) - Are you interested in the current state of taxes in the US? Do you wonder what #taxpros think about the current system and the proposed additional changes? Come join a diverse group of #Tax tweeters from across the twitterverse as we have a tax policy debate on Wednesday, August 1st, 2018 at 12 PM CDT. - [Money saving tips during the long hot summer](https://cbriancpa.com/2018/07/21/money-saving-tips-during-the-long-hot-summer/) - It's hot outside. Like, really, really hot outside. I know it gets hot every summer, but every time the heat comes around it seems like we're always surprised at how hot it gets. The other surprise comes when we get our utility bills during these hot periods. Use these tips to keep your utility bills under control. - [The easy way to the top...](https://cbriancpa.com/2018/07/12/the-easy-way-to-the-top/) - There really is no easy way to the top. The only "easy" way is to get assistance when it's needed. - [What is a #TaxBuzzChat?](https://cbriancpa.com/2018/05/01/what-is-a-taxbuzzchat/) - What is a #TaxBuzzChat - follow the hashtag on the first Wednesday of each month to find out. - [What you need to know about the Estimated Tax Payment due June 15, 2018](https://cbriancpa.com/2018/06/09/what-you-need-to-know-about-the-estimated-tax-payment-due-june-15-2018/) - I'd like to say that you should make estimated tax payments because that's what good, upstanding citizens do in a civilized society. But let's face it, that doesn't motivate many people to hand over their hard-earned money to Uncle Sam. Therefore, Congress came up with a nifty way to motivate you to make the payment - they will penalize you if you don't make the required payment. Unfortunately, they don't give you a reward if you have an overpayment. - [I'm taking my own advice](https://cbriancpa.com/2018/04/28/im-taking-my-own-advice/) - I always encourage my family and friends, and especially my clients, to follow their dreams. In this case, I am following my own advice and starting a personal blog about business topics that interest me. - [Tax Topics for 2018 Small Business Week - Getting Started](https://cbriancpa.com/2018/04/30/tax-topics-for-2018-small-business-week-getting-started/) - The 2018 Small Business Week started April 29, 2018 and runs through May 5, 2018. I wanted to take this opportunity to share some tax information for people thinking about starting their own small business. ## Pages - [Home](https://cbriancpa.com/) - C. Brian Streig, CPA | Talking Taxes Shouldn't be Taxing | Rooted in Tradition, Grounded In Austin, Focused on the Future | Tax Planning and more - [About me](https://cbriancpa.com/about-me/) - 👋Hi, I'm Brian - CPA, Educator, and Tax Simplifier I’m a CPA based in Austin, Texas, with over 25 years of experience helping individuals, small businesses, and nonprofits navigate tax rules with clarity and confidence. Whether I’m working with complex insurance tax topics or helping someone plan for dual citizenship, my goal is the same: - [Accounting Communities](https://cbriancpa.com/accounting-communities/) - Accounting Communities One of the most rewarding parts of my professional journey has been finding community with other accountants who share similar passions, experiences, and goals. I’m proud to be involved with several groups that bring together people from across the accounting world to connect, collaborate, and support one another. Whether it’s sharing recipes, discussing - [Cookie Policy (EU)](https://cbriancpa.com/cookie-policy-eu/) - [Italian Citizenship](https://cbriancpa.com/italian-citizenship/) - Italian Citizenship Why I Share My Italian Citizenship Story Over the years, I’ve been open about sharing my Italian heritage and my journey to claim Italian citizenship. What started as a personal project has sparked conversations within the accounting and tax community and more people than I expected have expressed curiosity about the process. That - [Tax Planning and Guidance](https://cbriancpa.com/tax-planning-and-guidance/) - Tax Planning & Guidance Whether you're an individual, small business owner, or an expat, I offer personalized tax guidance to simplify your finances and help you plan with confidence. Let's start with a conversation about your needs. Ready to get started? Fill out the form below and I’ll get back to you soon. Return to - [Welcome to C. Brian Streig, CPA](https://cbriancpa.com/welcome-to-cbriancpa/) - This website and blog is my personal outlet to try my hand at writing about taxes, tax news, and other items I thinks are news worthy. You'll see that occasionally I'll sprinkle in some non-tax posts when the mood hits me but that's pretty rare. You can read the about me section and see that - [Tattoos](https://cbriancpa.com/tattoos/) - Tattoos Tattoos have always been a way for me to tell my story and celebrate important parts of my life. From the personal meaning behind each design to the artistry of the process itself, every tattoo I have has its own significance and history. I plan to share more soon about my tattoo experiences — - [Breckenridge, CO](https://cbriancpa.com/breckenridge-co/) - Breckenridge, CO I spend a lot of my time in Breckenridge, Colorado, where I enjoy mountain life, hiking, and relaxing in the beautiful Rocky Mountains. It’s one of my favorite places to disconnect from work and reconnect with nature, family, and good friends. We also own a condo in Breckenridge that we rent out to - [Grilling and Cooking](https://cbriancpa.com/grilling-and-cooking/) - Grilling & Cooking Most people who follow me on social media know I love to cook — you’ll often catch me posting under the hashtag #AccountantsWhoCook. I’ve always been passionate about exploring food from my home state of Texas, especially Tex-Mex flavors and traditional Southern dishes. I’m equally fascinated by Italian cooking, particularly the cuisine - [Contact Me](https://cbriancpa.com/contact-us/) - Let’s Connect Have a question, want to collaborate, or just looking to get in touch? Use the form below and I’ll get back to you soon. I don’t list my direct contact info here (because spam is real), but I’m easy to reach. Fill out the form—or catch me on social media. - [AccountantsWhoCook Cookbook](https://cbriancpa.com/accountantswhocook-cookbook/) - UPDATE January 1, 2023 -- We have a new AccountantsWhoCook website. Please use the form on this new website: https://accountantswhocook.com/cookbook-recipe-submissions/ Welcome, we're glad you stopped by. This is the place were you can add your recipe for the AccountantsWhoCook Cookbook. I love cooking and making good food. I also know a lot of accountants and - [Tax Swag and Fun Stuff](https://cbriancpa.com/tax-merchandise-and-fun-stuff/) - Yep, I have some fun tax related goodies. From time to time, I feel the creative urge and try my hand at making some merchandise. I'll be adding more as I get time and the creative bug. My merchandise I've tried a few different online sources to make apparel and masks with tax related themes. - [Video Per Day Experiment](https://cbriancpa.com/video-per-day-experiment/) - During the late summer of 2019, I happened to see a few posts about this thing called a Video Per Day Experiment. I really didn't know anything about it but I was already Twitter friends with a number of the people participating. I decided to participate and am so happy I did. This page is - [Privacy Policy](https://cbriancpa.com/privacy-policy/) - Who we are Our website address is: http://cbriancpa.com. What personal data we collect and why we collect it Comments When visitors leave comments on the site we collect the data shown in the comments form, and also the visitor’s IP address and browser user agent string to help spam detection. An anonymized string created from - [test](https://cbriancpa.com/test-of-google/) - google-site-verification: googlec78da122f0c1b91a.html ## Custom Fonts - [Libre Baskerville](https://cbriancpa.com/?bsf_custom_fonts=libre-baskerville) - [Playfair Display](https://cbriancpa.com/?bsf_custom_fonts=playfair-display) - [Lato](https://cbriancpa.com/?bsf_custom_fonts=lato) ## Categories - [Uncategorized](https://cbriancpa.com/category/uncategorized/) - [Small Business](https://cbriancpa.com/category/small-business/) - [Entrepreneur](https://cbriancpa.com/category/entrepreneur/) - [Tax](https://cbriancpa.com/category/tax/) - [Insurance](https://cbriancpa.com/category/insurance/) - [Saving Money](https://cbriancpa.com/category/saving-money/) - [Year-End Tax Planning](https://cbriancpa.com/category/year-end-tax-planning/) - [Entertainment](https://cbriancpa.com/category/entertainment/) - [Texas Franchise Tax](https://cbriancpa.com/category/texas-franchise-tax/) - [Data Security](https://cbriancpa.com/category/data-security/) - [Video Per Day Experiment](https://cbriancpa.com/category/video-per-day-experiment/) - [Tax Tip Tuesday](https://cbriancpa.com/category/tax-tip-tuesday/) - [Coronavirus & COVID-19](https://cbriancpa.com/category/coronavirus-covid-19/) - [Italian Citizenship](https://cbriancpa.com/category/italian-citizenship/) - [Tax Retreat](https://cbriancpa.com/category/tax-retreat/) - [Heritage and Culture](https://cbriancpa.com/category/heritage-and-culture/) - [Leadership & Culture](https://cbriancpa.com/category/leadership-culture/) - [Diversity, Equity, & Inclusion](https://cbriancpa.com/category/leadership-culture/diversity-equity-inclusion/) - [Policy & Legislation](https://cbriancpa.com/category/policy-legislation/) ## Tags - [Entrepreneur](https://cbriancpa.com/tag/entrepreneur/) - [Small Business](https://cbriancpa.com/tag/small-business/) - [Tax](https://cbriancpa.com/tag/tax/) - [IRS](https://cbriancpa.com/tag/irs/) - [SBA](https://cbriancpa.com/tag/sba/) - [Getting Started](https://cbriancpa.com/tag/getting-started/) - [Small Business Week](https://cbriancpa.com/tag/small-business-week/) - [TaxBuzzChat](https://cbriancpa.com/tag/taxbuzzchat/) - [Moving Expenses](https://cbriancpa.com/tag/moving-expenses/) - [Tax Reform](https://cbriancpa.com/tag/tax-reform/) - [TCJA](https://cbriancpa.com/tag/tcja/) - [Tax Cuts and Jobs Act](https://cbriancpa.com/tag/tax-cuts-and-jobs-act/) - [Estimated Tax Payments](https://cbriancpa.com/tag/estimated-tax-payments/) - [Quarterly Tax Payments](https://cbriancpa.com/tag/quarterly-tax-payments/) - [ES Tax Payments](https://cbriancpa.com/tag/es-tax-payments/) - [franchise tax](https://cbriancpa.com/tag/franchise-tax/) - [Texas Franchise Tax Report](https://cbriancpa.com/tag/texas-franchise-tax-report/) - [Texas Tax Return](https://cbriancpa.com/tag/texas-tax-return/) - [Texas Franchise Tax](https://cbriancpa.com/tag/texas-franchise-tax/) - [Charitable Contributions](https://cbriancpa.com/tag/charitable-contributions/) - [Charitable deductions](https://cbriancpa.com/tag/charitable-deductions/) - [donations](https://cbriancpa.com/tag/donations/) - [donate](https://cbriancpa.com/tag/donate/) - [GoFundMe](https://cbriancpa.com/tag/gofundme/) - [contributions](https://cbriancpa.com/tag/contributions/) - [charities](https://cbriancpa.com/tag/charities/) - [charity](https://cbriancpa.com/tag/charity/) - [Santa Fe](https://cbriancpa.com/tag/santa-fe/) - [Hurricane Harvey](https://cbriancpa.com/tag/hurricane-harvey/) - [Insurance](https://cbriancpa.com/tag/insurance/) - [Captive Insurance](https://cbriancpa.com/tag/captive-insurance/) - [Captive Insurance Company](https://cbriancpa.com/tag/captive-insurance-company/) - [Financial Planning](https://cbriancpa.com/tag/financial-planning/) - [Tax Planning](https://cbriancpa.com/tag/tax-planning/) - [mentor](https://cbriancpa.com/tag/mentor/) - [motivation](https://cbriancpa.com/tag/motivation/) - [utility bills](https://cbriancpa.com/tag/utility-bills/) - [energy](https://cbriancpa.com/tag/energy/) - [heating](https://cbriancpa.com/tag/heating/) - [air conditioner](https://cbriancpa.com/tag/air-conditioner/) - [tips for saving money](https://cbriancpa.com/tag/tips-for-saving-money/) - [money saving tips](https://cbriancpa.com/tag/money-saving-tips/) - [energy efficiency](https://cbriancpa.com/tag/energy-efficiency/) - [Tax Policy](https://cbriancpa.com/tag/tax-policy/) - [Tax Refund](https://cbriancpa.com/tag/tax-refund/) - [Withholding](https://cbriancpa.com/tag/withholding/) - [Paycheck Checkup](https://cbriancpa.com/tag/paycheck-checkup/) - [W-4](https://cbriancpa.com/tag/w-4/) - [Wildfires](https://cbriancpa.com/tag/wildfires/) - [Natural Disaster](https://cbriancpa.com/tag/natural-disaster/) - [California](https://cbriancpa.com/tag/california/) - [Section 199A](https://cbriancpa.com/tag/section-199a/) - [199A](https://cbriancpa.com/tag/199a/) - [Flowthrough business deduction](https://cbriancpa.com/tag/flowthrough-business-deduction/) - [Tax Transcript](https://cbriancpa.com/tag/tax-transcript/) - [Wage and Income Transcript](https://cbriancpa.com/tag/wage-and-income-transcript/) - [Wage Transcript](https://cbriancpa.com/tag/wage-transcript/) - [Income Transcript](https://cbriancpa.com/tag/income-transcript/) - [Wages](https://cbriancpa.com/tag/wages/) - [Interest](https://cbriancpa.com/tag/interest/) - [IRS Information Return](https://cbriancpa.com/tag/irs-information-return/) - [SALT](https://cbriancpa.com/tag/salt/) - [State and Local Tax](https://cbriancpa.com/tag/state-and-local-tax/) - [Property Tax](https://cbriancpa.com/tag/property-tax/) - [Sales Tax](https://cbriancpa.com/tag/sales-tax/) - [Income Tax](https://cbriancpa.com/tag/income-tax/) - [State Tax](https://cbriancpa.com/tag/state-tax/) - [Itemized Deductions](https://cbriancpa.com/tag/itemized-deductions/) - [College](https://cbriancpa.com/tag/college/) - [tax credit](https://cbriancpa.com/tag/tax-credit/) - [College expenses](https://cbriancpa.com/tag/college-expenses/) - [Lifetime Learning Credit](https://cbriancpa.com/tag/lifetime-learning-credit/) - [American Opportunity Tax Credit](https://cbriancpa.com/tag/american-opportunity-tax-credit/) - [College finances](https://cbriancpa.com/tag/college-finances/) - [college budget](https://cbriancpa.com/tag/college-budget/) - [student finances](https://cbriancpa.com/tag/student-finances/) - [education expenses](https://cbriancpa.com/tag/education-expenses/) - [tax tips](https://cbriancpa.com/tag/tax-tips/) - [budgeting](https://cbriancpa.com/tag/budgeting/) - [recycle](https://cbriancpa.com/tag/recycle/) - [reuse](https://cbriancpa.com/tag/reuse/) - [Labor Day](https://cbriancpa.com/tag/labor-day/) - [Tax Deadline](https://cbriancpa.com/tag/tax-deadline/) - [Fall Deadline](https://cbriancpa.com/tag/fall-deadline/) - [Tax Busy Season](https://cbriancpa.com/tag/tax-busy-season/) - [Business Expenses](https://cbriancpa.com/tag/business-expenses/) - [Personal Expenses](https://cbriancpa.com/tag/personal-expenses/) - [expenses](https://cbriancpa.com/tag/expenses/) - [bookkeeping](https://cbriancpa.com/tag/bookkeeping/) - [accounting](https://cbriancpa.com/tag/accounting/) - [Hobby](https://cbriancpa.com/tag/hobby/) - [Hobby Loss](https://cbriancpa.com/tag/hobby-loss/) - [Profit Motive](https://cbriancpa.com/tag/profit-motive/) - [Checklist](https://cbriancpa.com/tag/checklist/) - [Form 1040](https://cbriancpa.com/tag/form-1040/) - [Form 1120](https://cbriancpa.com/tag/form-1120/) - [Tax Return Deadline](https://cbriancpa.com/tag/tax-return-deadline/) - [Extended Tax Return](https://cbriancpa.com/tag/extended-tax-return/) - [Business Meals](https://cbriancpa.com/tag/business-meals/) - [Meals & Entertainment](https://cbriancpa.com/tag/meals-entertainment/) - [meals and entertainment](https://cbriancpa.com/tag/meals-and-entertainment/) - [Black Friday](https://cbriancpa.com/tag/black-friday/) - [Thanksgiving](https://cbriancpa.com/tag/thanksgiving/) - [shopping](https://cbriancpa.com/tag/shopping/) - [Wayfair](https://cbriancpa.com/tag/wayfair/) - [Taxable Gains](https://cbriancpa.com/tag/taxable-gains/) - [Capital Gains](https://cbriancpa.com/tag/capital-gains/) - [Capital Losses](https://cbriancpa.com/tag/capital-losses/) - [Loss Harvesting](https://cbriancpa.com/tag/loss-harvesting/) - [Capital Loss Harvesting](https://cbriancpa.com/tag/capital-loss-harvesting/) - [Investment income](https://cbriancpa.com/tag/investment-income/) - [Harvest Tax Losses](https://cbriancpa.com/tag/harvest-tax-losses/) - [Mileage](https://cbriancpa.com/tag/mileage/) - [Address](https://cbriancpa.com/tag/address/) - [Tax Penalty](https://cbriancpa.com/tag/tax-penalty/) - [Qualified Business Income Deduction](https://cbriancpa.com/tag/qualified-business-income-deduction/) - [QBI](https://cbriancpa.com/tag/qbi/) - [Tax Regulations](https://cbriancpa.com/tag/tax-regulations/) - [IRS Regulations](https://cbriancpa.com/tag/irs-regulations/) - [Spam](https://cbriancpa.com/tag/spam/) - [Tax Professionals](https://cbriancpa.com/tag/tax-professionals/) - [Phishing](https://cbriancpa.com/tag/phishing/) - [Government Shutdown](https://cbriancpa.com/tag/government-shutdown/) - [Tax Court](https://cbriancpa.com/tag/tax-court/) - [Form 8822](https://cbriancpa.com/tag/form-8822/) - [Change of Address](https://cbriancpa.com/tag/change-of-address/) - [Form 2848](https://cbriancpa.com/tag/form-2848/) - [Form 4868](https://cbriancpa.com/tag/form-4868/) - [Extension](https://cbriancpa.com/tag/extension/) - [Lannister](https://cbriancpa.com/tag/lannister/) - [Report Year](https://cbriancpa.com/tag/report-year/) - [Accounting Period](https://cbriancpa.com/tag/accounting-period/) - [CCH](https://cbriancpa.com/tag/cch/) - [Wolters Kluwer](https://cbriancpa.com/tag/wolters-kluwer/) - [malware](https://cbriancpa.com/tag/malware/) - [tax software](https://cbriancpa.com/tag/tax-software/) - [Axcess](https://cbriancpa.com/tag/axcess/) - [ProSystem](https://cbriancpa.com/tag/prosystem/) - [Service Interruption](https://cbriancpa.com/tag/service-interruption/) - [Instructions](https://cbriancpa.com/tag/instructions/) - [Pfx](https://cbriancpa.com/tag/pfx/) - [Profx](https://cbriancpa.com/tag/profx/) - [Employer Identification Number](https://cbriancpa.com/tag/employer-identification-number/) - [EIN](https://cbriancpa.com/tag/ein/) - [Formation Documents](https://cbriancpa.com/tag/formation-documents/) - [tax-exempt](https://cbriancpa.com/tag/tax-exempt/) - [Tyrion](https://cbriancpa.com/tag/tyrion/) - [Know things](https://cbriancpa.com/tag/know-things/) - [I drink and I know things](https://cbriancpa.com/tag/i-drink-and-i-know-things/) - [video](https://cbriancpa.com/tag/video/) - [screen sharing](https://cbriancpa.com/tag/screen-sharing/) - [Obergefell](https://cbriancpa.com/tag/obergefell/) - [Windsor](https://cbriancpa.com/tag/windsor/) - [Hollingsworth](https://cbriancpa.com/tag/hollingsworth/) - [Same-sex marriage](https://cbriancpa.com/tag/same-sex-marriage/) - [gay marriage](https://cbriancpa.com/tag/gay-marriage/) - [timeline of same-sex marriage](https://cbriancpa.com/tag/timeline-of-same-sex-marriage/) - [PRIDE Act](https://cbriancpa.com/tag/pride-act/) - [Promoting Respect for Individuals' Dignity and Equality (PRIDE) Act of 2019](https://cbriancpa.com/tag/promoting-respect-for-individuals-dignity-and-equality-pride-act-of-2019/) - [DOMA](https://cbriancpa.com/tag/doma/) - [Defense of Marriage Act](https://cbriancpa.com/tag/defense-of-marriage-act/) - [LGBT](https://cbriancpa.com/tag/lgbt/) - [LGBTQ](https://cbriancpa.com/tag/lgbtq/) - [Gay and Lesbian tax issues](https://cbriancpa.com/tag/gay-and-lesbian-tax-issues/) - [Data Security](https://cbriancpa.com/tag/data-security/) - [Data Breach](https://cbriancpa.com/tag/data-breach/) - [Equifax](https://cbriancpa.com/tag/equifax/) - [Equifax Data Breach Settlement](https://cbriancpa.com/tag/equifax-data-breach-settlement/) - [Experian](https://cbriancpa.com/tag/experian/) - [TransUnion](https://cbriancpa.com/tag/transunion/) - [Free Credit Monitoring](https://cbriancpa.com/tag/free-credit-monitoring/) - [ProSystem fx Tax](https://cbriancpa.com/tag/prosystem-fx-tax/) - [Software updates](https://cbriancpa.com/tag/software-updates/) - [Texas Comptroller](https://cbriancpa.com/tag/texas-comptroller/) - [KPMG](https://cbriancpa.com/tag/kpmg/) - [KPMG TWIST](https://cbriancpa.com/tag/kpmg-twist/) - [educator expenses](https://cbriancpa.com/tag/educator-expenses/) - [Educator Expense Deduction](https://cbriancpa.com/tag/educator-expense-deduction/) - [teacher expenses](https://cbriancpa.com/tag/teacher-expenses/) - [teacher expense deduction](https://cbriancpa.com/tag/teacher-expense-deduction/) - [Retirement](https://cbriancpa.com/tag/retirement/) - [Retirement Saving](https://cbriancpa.com/tag/retirement-saving/) - [401(k)](https://cbriancpa.com/tag/401k/) - [IRA](https://cbriancpa.com/tag/ira/) - [ROTH IRA](https://cbriancpa.com/tag/roth-ira/) - [Contribution Limits](https://cbriancpa.com/tag/contribution-limits/) - [Video Per Day Experiment](https://cbriancpa.com/tag/video-per-day-experiment/) - [VPDExperiment](https://cbriancpa.com/tag/vpdexperiment/) - [#YearOf30Days](https://cbriancpa.com/tag/yearof30days/) - [#OneWord2020](https://cbriancpa.com/tag/oneword2020/) - [IRS IP PIN](https://cbriancpa.com/tag/irs-ip-pin/) - [Identity Protection PIN](https://cbriancpa.com/tag/identity-protection-pin/) - [tax return](https://cbriancpa.com/tag/tax-return/) - [tax return preparation](https://cbriancpa.com/tag/tax-return-preparation/) - [Quickbooks](https://cbriancpa.com/tag/quickbooks/) - [Xero](https://cbriancpa.com/tag/xero/) - [Financial Reports](https://cbriancpa.com/tag/financial-reports/) - [Tax Tip Tuesday](https://cbriancpa.com/tag/tax-tip-tuesday/) - [Free](https://cbriancpa.com/tag/free/) - [Free File](https://cbriancpa.com/tag/free-file/) - [IRS Free File](https://cbriancpa.com/tag/irs-free-file/) - [ProPublica](https://cbriancpa.com/tag/propublica/) - [TurboTax](https://cbriancpa.com/tag/turbotax/) - [Coronavirus](https://cbriancpa.com/tag/coronavirus/) - [Covid19](https://cbriancpa.com/tag/covid19/) - [Covid-19](https://cbriancpa.com/tag/covid-19/) - [April 15](https://cbriancpa.com/tag/april-15/) - [High-Deductible Health Plan](https://cbriancpa.com/tag/high-deductible-health-plan/) - [HDHP](https://cbriancpa.com/tag/hdhp/) - [Health Saving Account](https://cbriancpa.com/tag/health-saving-account/) - [HSA](https://cbriancpa.com/tag/hsa/) - [Italy](https://cbriancpa.com/tag/italy/) - [Italia](https://cbriancpa.com/tag/italia/) - [lockdown](https://cbriancpa.com/tag/lockdown/) - [Italians singing on balcony](https://cbriancpa.com/tag/italians-singing-on-balcony/) - [balconies](https://cbriancpa.com/tag/balconies/) - [2020 delayed payments](https://cbriancpa.com/tag/2020-delayed-payments/) - [2020 tax payments](https://cbriancpa.com/tag/2020-tax-payments/) - [deferred 2019 tax payments](https://cbriancpa.com/tag/deferred-2019-tax-payments/) - [Notice 2020-17](https://cbriancpa.com/tag/notice-2020-17/) - [Tax Day](https://cbriancpa.com/tag/tax-day/) - [IRS moves tax deadline](https://cbriancpa.com/tag/irs-moves-tax-deadline/) - [2020 deadline](https://cbriancpa.com/tag/2020-deadline/) - [Notice 2020-18](https://cbriancpa.com/tag/notice-2020-18/) - [2019 tax return](https://cbriancpa.com/tag/2019-tax-return/) - [Change to tax deadline](https://cbriancpa.com/tag/change-to-tax-deadline/) - [How to input new tax deadline](https://cbriancpa.com/tag/how-to-input-new-tax-deadline/) - [CARES Act](https://cbriancpa.com/tag/cares-act/) - [Paycheck Protection Program](https://cbriancpa.com/tag/paycheck-protection-program/) - [PPP](https://cbriancpa.com/tag/ppp/) - [Small business loan](https://cbriancpa.com/tag/small-business-loan/) - [Drafting errors](https://cbriancpa.com/tag/drafting-errors/) - [Number of employees](https://cbriancpa.com/tag/number-of-employees/) - [Salary and wages of employees](https://cbriancpa.com/tag/salary-and-wages-of-employees/) - [hold harmless clause](https://cbriancpa.com/tag/hold-harmless-clause/) - [Application for forgiveness](https://cbriancpa.com/tag/application-for-forgiveness/) - [Buchenwald](https://cbriancpa.com/tag/buchenwald/) - [Concentration Camp](https://cbriancpa.com/tag/concentration-camp/) - [11 April 1945](https://cbriancpa.com/tag/11-april-1945/) - [liberation](https://cbriancpa.com/tag/liberation/) - [Allies](https://cbriancpa.com/tag/allies/) - [Stimulus Payment](https://cbriancpa.com/tag/stimulus-payment/) - [Economic Impact Payment](https://cbriancpa.com/tag/economic-impact-payment/) - [Update bank account](https://cbriancpa.com/tag/update-bank-account/) - [Update address](https://cbriancpa.com/tag/update-address/) - [Check stimulus payment status](https://cbriancpa.com/tag/check-stimulus-payment-status/) - [US Treasury](https://cbriancpa.com/tag/us-treasury/) - [Interim Final Rules](https://cbriancpa.com/tag/interim-final-rules/) - [IFR](https://cbriancpa.com/tag/ifr/) - [Forgiveness](https://cbriancpa.com/tag/forgiveness/) - [personal residence](https://cbriancpa.com/tag/personal-residence/) - [gain on sale of house](https://cbriancpa.com/tag/gain-on-sale-of-house/) - [Taxpayer Relief Act of 1997](https://cbriancpa.com/tag/taxpayer-relief-act-of-1997/) - [EZ PPP Forgiveness Form](https://cbriancpa.com/tag/ez-ppp-forgiveness-form/) - [Treasury](https://cbriancpa.com/tag/treasury/) - [Small Business Administration](https://cbriancpa.com/tag/small-business-administration/) - [Loan Amounts](https://cbriancpa.com/tag/loan-amounts/) - [Banking](https://cbriancpa.com/tag/banking/) - [Efile](https://cbriancpa.com/tag/efile/) - [Outage](https://cbriancpa.com/tag/outage/) - [efiling situation](https://cbriancpa.com/tag/efiling-situation/) - [15 September 2020](https://cbriancpa.com/tag/15-september-2020/) - [Year end](https://cbriancpa.com/tag/year-end/) - [year end planning](https://cbriancpa.com/tag/year-end-planning/) - [kiddie tax](https://cbriancpa.com/tag/kiddie-tax/) - [PPP Forgiveness](https://cbriancpa.com/tag/ppp-forgiveness/) - [Deductible expenses](https://cbriancpa.com/tag/deductible-expenses/) - [Standard Mileage Rate](https://cbriancpa.com/tag/standard-mileage-rate/) - [2021 mileage rate](https://cbriancpa.com/tag/2021-mileage-rate/) - [Comptroller](https://cbriancpa.com/tag/comptroller/) - [Annual Reminder](https://cbriancpa.com/tag/annual-reminder/) - [Happy New Year](https://cbriancpa.com/tag/happy-new-year/) - [New Year 2021](https://cbriancpa.com/tag/new-year-2021/) - [Franchise](https://cbriancpa.com/tag/franchise/) - [Extended deadline](https://cbriancpa.com/tag/extended-deadline/) - [Email Reminders](https://cbriancpa.com/tag/email-reminders/) - [Texas Storms](https://cbriancpa.com/tag/texas-storms/) - [Relief for Texas severe storm victims](https://cbriancpa.com/tag/relief-for-texas-severe-storm-victims/) - [2021 due date](https://cbriancpa.com/tag/2021-due-date/) - [Tax Deadline Change](https://cbriancpa.com/tag/tax-deadline-change/) - [Texas](https://cbriancpa.com/tag/texas/) - [Sales Tax Holiday](https://cbriancpa.com/tag/sales-tax-holiday/) - [Tax law](https://cbriancpa.com/tag/tax-law/) - [child tax credit](https://cbriancpa.com/tag/child-tax-credit/) - [BDO Alliance](https://cbriancpa.com/tag/bdo-alliance/) - [Charcuterie](https://cbriancpa.com/tag/charcuterie/) - [Gathered Living](https://cbriancpa.com/tag/gathered-living/) - [Week of Gratitude](https://cbriancpa.com/tag/week-of-gratitude/) - [#WeekOfGratitude](https://cbriancpa.com/tag/weekofgratitude/) - [Payroll Tax](https://cbriancpa.com/tag/payroll-tax/) - [Penalty Relief](https://cbriancpa.com/tag/penalty-relief/) - [Stimmy Payment](https://cbriancpa.com/tag/stimmy-payment/) - [Advance Child Tax Credit](https://cbriancpa.com/tag/advance-child-tax-credit/) - [ACTC](https://cbriancpa.com/tag/actc/) - [American Rescue Plan](https://cbriancpa.com/tag/american-rescue-plan/) - [IRS account](https://cbriancpa.com/tag/irs-account/) - [ID.me](https://cbriancpa.com/tag/id-me/) - [Online Account](https://cbriancpa.com/tag/online-account/) - [Congress](https://cbriancpa.com/tag/congress/) - [Rettig](https://cbriancpa.com/tag/rettig/) - [AccountantsWhoCook](https://cbriancpa.com/tag/accountantswhocook/) - [Accountants Who Cook](https://cbriancpa.com/tag/accountants-who-cook/) - [#TaxTwitter](https://cbriancpa.com/tag/taxtwitter/) - [#AccountantsWhoCook](https://cbriancpa.com/tag/accountantswhocook-2/) - [Deadline](https://cbriancpa.com/tag/deadline/) - [IRS Notice 2022-36](https://cbriancpa.com/tag/irs-notice-2022-36/) - [Partnership](https://cbriancpa.com/tag/partnership/) - [Schedule K2](https://cbriancpa.com/tag/schedule-k2/) - [Schedule K-2](https://cbriancpa.com/tag/schedule-k-2/) - [Schedule K3](https://cbriancpa.com/tag/schedule-k3/) - [Schedule K-3](https://cbriancpa.com/tag/schedule-k-3/) - [TaxTwitter](https://cbriancpa.com/tag/taxtwitter-2/) - [ChatGPT](https://cbriancpa.com/tag/chatgpt/) - [AI](https://cbriancpa.com/tag/ai/) - [Firm Policy](https://cbriancpa.com/tag/firm-policy/) - [Auschwitz](https://cbriancpa.com/tag/auschwitz/) - [Holocaust Rememberance](https://cbriancpa.com/tag/holocaust-rememberance/) - [Italian Citizenship](https://cbriancpa.com/tag/italian-citizenship/) - [1948 case](https://cbriancpa.com/tag/1948-case/) - [Jure Sanguinis](https://cbriancpa.com/tag/jure-sanguinis/) - [Dual Citizenship](https://cbriancpa.com/tag/dual-citizenship/) - [Decree-Law No. 36/2025](https://cbriancpa.com/tag/decree-law-no-36-2025/) - [Minor Issue](https://cbriancpa.com/tag/minor-issue/) - [Pride Month](https://cbriancpa.com/tag/pride-month/) - [Pride 2025](https://cbriancpa.com/tag/pride-2025/) - [Tax Retreat 2025](https://cbriancpa.com/tag/tax-retreat-2025/) - [Accountant Apparel](https://cbriancpa.com/tag/accountant-apparel/) - [Tax Conference](https://cbriancpa.com/tag/tax-conference/) - [Tax Humor](https://cbriancpa.com/tag/tax-humor/) - [Tax Retreat Merch](https://cbriancpa.com/tag/tax-retreat-merch/) - [CPA Swag](https://cbriancpa.com/tag/cpa-swag/) - [Denver Conference](https://cbriancpa.com/tag/denver-conference/) - [Accounting Merchandise](https://cbriancpa.com/tag/accounting-merchandise/) - [Tax Twitter](https://cbriancpa.com/tag/tax-twitter/) - [Pride](https://cbriancpa.com/tag/pride/) - [Patriotism](https://cbriancpa.com/tag/patriotism/) - [July 4th](https://cbriancpa.com/tag/july-4th/) - [Independence Day](https://cbriancpa.com/tag/independence-day/) - [Franchise Tax Extension](https://cbriancpa.com/tag/franchise-tax-extension/) - [August 15 Tax Deadline](https://cbriancpa.com/tag/august-15-tax-deadline/) - [2025 Texas Franchise Tax](https://cbriancpa.com/tag/2025-texas-franchise-tax/) - [Texas Tax Extension](https://cbriancpa.com/tag/texas-tax-extension/) - [Cook Street Denver](https://cbriancpa.com/tag/cook-street-denver/) - [Spanish Cooking Class](https://cbriancpa.com/tag/spanish-cooking-class/) - [Culinary Travel](https://cbriancpa.com/tag/culinary-travel/) - [Tax Retreat](https://cbriancpa.com/tag/tax-retreat/) - [TaxRetreat25](https://cbriancpa.com/tag/taxretreat25/) - [Denver Eats](https://cbriancpa.com/tag/denver-eats/) - [Columbus Day](https://cbriancpa.com/tag/columbus-day/) - [Indigenous Peoples' Day](https://cbriancpa.com/tag/indigenous-peoples-day/) - [Italian-American Heritage](https://cbriancpa.com/tag/italian-american-heritage/) - [Diversity and Belonging](https://cbriancpa.com/tag/diversity-and-belonging/) - [History and Reflection](https://cbriancpa.com/tag/history-and-reflection/) - [Cultural Awareness](https://cbriancpa.com/tag/cultural-awareness/) - [Holidays and Observances](https://cbriancpa.com/tag/holidays-and-observances/) - [Accounting Culture](https://cbriancpa.com/tag/accounting-culture/) - [Leadership](https://cbriancpa.com/tag/leadership/) - [Inclusion](https://cbriancpa.com/tag/inclusion/) - [DEI](https://cbriancpa.com/tag/dei-2/) - [Cultural Holidays](https://cbriancpa.com/tag/cultural-holidays/) - [Holiday Calendar](https://cbriancpa.com/tag/holiday-calendar/) - [Inclusive Workplaces](https://cbriancpa.com/tag/inclusive-workplaces/) - [Holiday Merch](https://cbriancpa.com/tag/holiday-merch/) - [accountant gifts](https://cbriancpa.com/tag/accountant-gifts/) - [accounting humor](https://cbriancpa.com/tag/accounting-humor/) - [tax pros](https://cbriancpa.com/tag/tax-pros/) - [Exclusive Citizenship Act of 2025](https://cbriancpa.com/tag/exclusive-citizenship-act-of-2025/) - [Expatriation](https://cbriancpa.com/tag/expatriation/) - [Accidental Americans](https://cbriancpa.com/tag/accidental-americans/) - [International Tax](https://cbriancpa.com/tag/international-tax/) - [Renunciation of Citizenship](https://cbriancpa.com/tag/renunciation-of-citizenship/)