Pass-through entities

As the end of the year approaches, it’s time for your business clients to take stock of — and tackle — any outstanding business compliance tasks.

Various factors influence how business owners structure their companies and whether they decide to set up a holding company.

The Internal Revenue Service has stepped up efforts to collect employment taxes from S corporation officers, but business owners are still getting away with avoiding billions of dollars in taxes.

The topic of Employer Identification Numbers is sure to arise as accountants help clients get all of their tax to-dos in order.

Even with a 15-year window to pay taxes, a near-doubling of the capital gains rate and the elimination of the step-up in basis loophole will make a sale expensive.

The updated early draft versions will be used by pass-through businesses to report foreign tax information.

Many RIAs can qualify for this lucrative benefit. Here’s what you need to know this tax filing season.

When choosing a business entity type, general contractors must think about the legal, financial and tax implications.

Some business owners can get hurt by workarounds to the $10,000 limit for state and local tax deductions.

The effect of S corp status on the emergency loans highlights the impact of a business' form.