INDIVIDUAL TAXES
Individual Tax-Preparation Checklist
A practical checklist of identity, income, deduction, payment, and life-event records to organize before individual tax-return preparation.
5 min read
Read guide TAX GUIDES
Practical tax guides for individuals and small-business owners
These CPA-reviewed resources explain common tax questions in plain English. They provide general information and are not a substitute for advice based on your specific facts.
TOPIC COLLECTIONS
Explore guides by tax topic
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Jump to a starting guide
- Individual taxes
- Moving to Florida
- Multi-state returns
- Self-employment
- Partnerships
- C corporations
- S corporation elections
- Rental property
- Short-term rentals
- Rental property sales
- Estimated taxes
- Missed estimated payments
- Equity compensation
- Pre-IPO equity awards
- Sales tax
- Florida sales-tax audits
- Dental practices
- IRS notices
FREE DEADLINE CALENDAR
Keep the 2026 federal estimated-tax dates handy
Review the four general installment dates for calendar-year individuals and download them as a calendar file. State dates and individual circumstances can differ.
FREE TAX TOOLS
Work through an estimated-tax, sales-tax, or rental-sale question
Use a private, no-sign-up planning tool to organize the facts behind a common tax question before deciding whether individual CPA help is needed.
PLAIN-ENGLISH RESOURCES
Start with the question closest to your situation
Each guide includes its author, dates, reading time, primary government sources, and links to related services and resources.
SELF-EMPLOYMENT
Schedule C Tax Checklist for Self-Employed Filers
A practical checklist of income, expense, asset, vehicle, home-office, and estimated-tax records commonly needed for Schedule C preparation.
5 min readRead guideBUSINESS STRUCTURE
Sole Proprietor vs. S Corporation: Tax Differences to Review
A plain-English comparison of federal filing, payroll, administration, and owner-tax considerations for a sole proprietor and an S corporation.
6 min readRead guideESTIMATED TAXES
Quarterly Estimated Tax Guide for Individuals and Business Owners
Learn when estimated-tax payments may be needed, what records support a calculation, and why payments should be revisited after income changes.
5 min readRead guideESTIMATED TAXES
Missed an Estimated Tax Payment? What to Do Next
Missed a 2026 estimated tax payment? Learn how timing, catch-up payments, withholding, Form 2210, and annualized income affect next steps.
9 min readRead guideRENTAL PROPERTY
Rental Property Repairs vs. Improvements: IRS Publication 527 Guide
Can you deduct a rental repair or must you capitalize it? Apply IRS Publication 527 to roofs, HVAC, painting, appliances, and other common projects.
11 min readRead guideRENTAL PROPERTY
Rental-Property Tax Checklist
A practical checklist of rental income, expenses, improvements, depreciation, financing, use, and sale records to gather before tax preparation.
5 min readRead guideSHORT-TERM RENTALS
Short-Term Rental Taxes: Schedule C or E, Material Participation, and Self-Employment Tax
Learn how services, average stay, material participation, and personal use affect short-term rental reporting, passive losses, and self-employment tax.
11 min readRead guideTAX NOTICES
Responding to an IRS Notice: A Practical First-Step Guide
A calm checklist for identifying an IRS notice, protecting its deadline, comparing it with your return, and organizing a response.
6 min readRead guideS CORPORATION ELECTIONS
Form 2553 Deadline: When to File and Late-Election Relief
Learn when Form 2553 is due, how the requested effective date affects timing, when late-election relief may apply, and what records to keep after filing.
10 min readRead guideMOVE-YEAR & MULTI-STATE TAX
Moving from New York to Florida: Taxes and Move-Year Filing
A CPA-reviewed guide to New York part-year and nonresident returns after a move to Florida, including residency, remote work, records, and source income.
10 min readRead guideMOVE-YEAR & MULTI-STATE TAX
Moving from New Jersey to Florida: Taxes and Move-Year Filing
A CPA-reviewed guide to New Jersey part-year and nonresident returns after a move to Florida, including residency, wages, property, records, and source income.
9 min readRead guideMULTI-STATE TAX
Multi-state tax return: when to file and what documents you need
Learn when resident, part-year, or nonresident state returns may be required, which records to gather, and how sourcing and credits affect filing.
10 min readRead guideINFORMATION RETURNS
Form 1099-K Tax Reporting: Reconcile the Form to Your Records
Learn what Form 1099-K reports, why gross payments may differ from taxable income, and which records help explain business and personal transactions.
5 min readRead guideREAL-ESTATE DEPRECIATION
Cost Segregation Basics for Rental and Business Property
A cautious overview of what a cost-segregation study does, the records it needs, and why depreciation classification must be supportable.
6 min readRead guidePARTNERSHIP TAXES
Partnership Tax Return Guide for Business Owners
A practical guide to the records, partner information, and owner-level coordination commonly needed for Form 1065 and Schedule K-1 preparation.
6 min readRead guideC CORPORATION TAXES
C Corporation Tax Guide for Business Owners
A practical guide to Form 1120 preparation, corporate records, shareholder transactions, payroll, estimated payments, and owner-level coordination.
6 min readRead guideSALES TAX
Sales Tax Registration and Filing Guide for Small Businesses
A practical guide to reviewing sales tax obligations, registering with the right states, filing returns, keeping records, and preparing for notices or audits.
7 min readRead guideSALES TAX AUDITS
Florida Sales Tax Audit Notice (DR-840): What to Do Next
Received a Florida DR-840 sales tax audit notice? Review the 60-day pre-audit period, records, representation, findings, and protest deadlines.
9 min readRead guideESTIMATED TAXES
Estimated Tax Safe Harbor and Underpayment Penalties
Learn how the federal estimated-tax safe-harbor framework works, why payment timing matters, and when an uneven-income calculation may help.
6 min readRead guideRENTAL PROPERTY
Rental Property Depreciation: Basis, Timing, and Records
Learn when rental-property depreciation begins, why land is excluded, how improvements differ from repairs, and which records support the calculation.
7 min readRead guideEQUITY COMPENSATION
RSU, ISO, and NSO Tax Guide: What Changes and When
A plain-English guide to the tax timing, records, withholding, basis, AMT, and sale reporting questions that can arise with RSUs, ISOs, and NSOs.
8 min readRead guideEQUITY COMPENSATION
RSU Tax Withholding and Estimated Payments: Is Enough Being Paid?
Learn how to compare RSU wage withholding with projected federal and state tax, estimated payments, other income, and payment deadlines.
7 min readRead guideEQUITY COMPENSATION
ISO Exercise and AMT: What to Project Before and After Exercise
Learn how an incentive stock option exercise can affect alternative minimum tax, estimated payments, Form 3921 records, and later sale reporting.
8 min readRead guideEQUITY COMPENSATION
How to Reconcile RSU Cost Basis and Form 1099-B
Learn how to reconcile RSU wage income, vesting and sale records, broker-reported basis, Form 8949 adjustments, and state reporting.
7 min readRead guideEQUITY COMPENSATION
NSO Tax at Exercise and Sale: W-2, Basis, and Capital Gain
Learn how nonstatutory stock options can create wage income at exercise, basis records for acquired shares, and a separate gain or loss at sale.
7 min readRead guideEQUITY COMPENSATION
Pre-IPO RSU and Stock-Option Tax Planning
Plan for pre-IPO RSU, ISO, and NSO tax questions involving settlement, AMT, withholding, estimated payments, liquidity, records, and multiple states.
10 min readRead guideTAX PLANNING
Year-End Tax-Planning Checklist
A year-end checklist for reviewing income, withholding, estimated payments, business and rental records, major transactions, and filing readiness.
6 min readRead guideRENTAL PROPERTY SALES
Selling a Rental Property: Tax Checklist and Reporting Guide
Review adjusted basis, depreciation, selling costs, Form 4797, passive losses, NIIT, state returns, and 1031 timing before selling a rental.
10 min readRead guideRENTAL PROPERTY SALES
Rental Property Depreciation Recapture: How It Works
Learn how allowed-or-allowable depreciation affects rental-property basis, Section 1245 and 1250 gain, Form 4797, and the 25% maximum-rate rule.
9 min readRead guideLIKE-KIND EXCHANGES
1031 Exchange Deadlines: The 45-Day and 180-Day Rules
Review the 45-day identification deadline, 180-day receipt rule, tax-return due-date limit, qualified intermediary timing, and Form 8824 records.
9 min readRead guideDENTAL PRACTICES
Dental Practice Tax and Accounting Records Checklist
Use this dental-practice checklist to organize entity, revenue, payroll, equipment, bookkeeping, owner, estimated-tax, and notice records for tax preparation.
10 min readRead guideRENTAL PROPERTY
Real Estate Professional Status: Tests, Records, and Rental-Loss Impact
Learn the IRS tests for real estate professional status, why material participation is a separate requirement, and which time and activity records to organize.
9 min readRead guidePARTNERSHIP TAXES
Partnership Outside Basis vs. Schedule K-1 Capital Account
Learn why a partner's outside tax basis is not the same as the Schedule K-1 capital account, how liabilities can affect basis, and which records partners should retain.
8 min readRead guideESTIMATED TAXES
2026 New York Estimated Tax Payments: IT-2105 Dates and Rules
See 2026 New York estimated tax due dates, the general $300 threshold, Form IT-2105, payment methods, and when a changing income picture calls for a new projection.
8 min readRead guideESTIMATED TAXES
2026 New Jersey Estimated Tax Payments: NJ-1040-ES Guide
See 2026 New Jersey estimated tax due dates, the general $400 threshold, Form NJ-1040-ES, payment methods, and when income changes require a new estimate.
8 min readRead guideEQUITY COMPENSATION
Estimated Tax After an ISO Exercise: AMT, Timing, and Next Steps
Exercised incentive stock options? Learn how Form 3921 inputs, AMT, withholding, estimated-tax targets, payment dates, and a same-year sale can affect the next payment decision.
9 min readRead guideESTIMATED TAXES
Estimated Taxes for S Corporation Owners: Shareholder vs. Business Payments
Learn how S corporation owners coordinate Form 1040-ES, W-2 withholding, Schedule K-1 income, distributions, entity-level tax, state payments, and quarterly estimates.
9 min readRead guideEQUITY COMPENSATION
Form 3921 Tax Reporting: What to Do After an ISO Exercise
Received Form 3921 after exercising incentive stock options? Learn how its dates, exercise price, fair market value, and shares affect AMT and later sale reporting.
8 min readRead guideEQUITY COMPENSATION
ISO Disqualifying Disposition Tax: W-2 Income, Basis, and Capital Gain
Sold ISO shares before meeting the holding periods? Learn how a disqualifying disposition can affect W-2 income, Form 8949 basis, capital gain, and AMT.
9 min readRead guideEQUITY COMPENSATION
AMT Credit After an ISO Exercise: How Form 8801 and the Carryforward Work
Paid AMT after exercising ISOs? Learn how Form 8801 calculates the prior-year minimum tax credit, limits current use, and tracks any carryforward.
8 min readRead guideFLORIDA SALES TAX
Florida Sales Tax Filing Due Dates for 2026
Review Florida sales tax filing rules and the official 2026 electronic-payment cutoffs for monthly, quarterly, semiannual, and annual filers.
8 min readRead guideFLORIDA SALES TAX
Florida Economic Nexus and Marketplace Sellers
Learn how Florida's remote-seller threshold, physical presence, marketplace collection, direct sales, and county surtax can affect registration.
8 min readRead guideFLORIDA SALES TAX
Florida Annual Resale Certificate: Use, Verification, and Renewal
Learn when a Florida Annual Resale Certificate can be used, how sellers document resale transactions, when it expires, and how to renew it.
7 min readRead guideMULTI-STATE TAXES
New Jersey Resident Working in New York: Tax Return Guide
Learn how a New Jersey resident with New York wages may handle Form IT-203, NJ-1040, Schedule NJ-COJ, remote workdays, and state withholding.
9 min readRead guideEQUITY COMPENSATION
ESPP Tax Reporting and Form 3922
Learn how Form 3922, W-2 compensation, Form 1099-B, holding periods, and cost basis fit together when employee stock purchase plan shares are sold.
9 min readRead guide
GENERAL GUIDANCE IS A STARTING POINT
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