R&A CPAs blog

Tax Implications of Bonuses

If your business rewards your team’s performance with bonuses, there are tax implications to understand. You can generally deduct the cost of bonuses as compensation for services. If you use cash-method…

Employee vs. Freelancer: Tax and Financial Implications for Business Owners

Deciding to onboard a freelancer, also known as an independent contractor, requires understanding the tax and financial implications. Following are some considerations as you determine what works best for your…

October 2024 Newsletter

September 2024 Newsletter

Business Tax Account Gives Business Taxpayers New Options for Making Payments Easier

The IRS’s Business Tax Account (BTA) is an online self-service tool designed to help business taxpayers manage their tax responsibilities efficiently. BTA, launched last fall, is an important part of…

IRS Issues New FAQs on Educational Assistance Programs

With the new academic year approaching, the IRS recently issued timely guidance on employer-sponsored educational assistance programs under Section 127. The “frequently asked questions” (FAQs) fact sheet provides information on…

New Guidance for Organizations Receiving Federal Assistance Effective October 1, 2024

If your organization receives federal assistance, the Office of Management and Budget (OMB) has released updated regulations you need to be aware of. The 2024 updates to the Uniform Guidance,…

What You Need to Know: Are Political Contributions Tax Deductible?

The short answer is no. Donations made to political organizations or political candidates are not tax-deductible. The IRS makes clear that expenditures for lobbying and political expenditures incurred with “influencing legislations,…

Inheriting Property: Navigating the Maze of Inheritance Tax

Whether it’s a cherished family home, vacation house, or a portfolio of investment properties, inheriting property often precipitates unexpected financial responsibilities. Understanding the nuances of estate and inheritance tax well…

Final Regulations Issued: Reporting Sales and Exchanges of Digital Assets

The US Department of the Treasury and the IRS have issued final regulations requiring custodial brokers to report sales and exchanges of digital assets, including cryptocurrency. These digital asset transactions…

Installment Sales – Ins, Outs, Ups, & Downs

June 30, 2026

The installment method is a tax-reporting strategy that allows you to spread out the recognition of capital gains over multiple tax years when you finance an asset sale yourself. There is a lot to know—click for the details.

How Manufacturers Can Turn Innovation into Tax Benefits

June 30, 2026

Recent tax law changes have expanded the definition of qualifying research and development activities and created new opportunities for manufacturers to recover capital. Click for important details.

Substantiating Charitable Contributions

June 30, 2026

To close loopholes, Congress added Section 170(f)(8)(A) to the Internal Revenue Code to create strict substantiation rules for charitable contribution deductions. Click through for the specifics, so you don’t get caught without proper substantiation for your charitable donations.

Payroll Systems and Compliance Challenges

June 4, 2026

Can payroll systems keep up with shifting regulations and constant compliance changes? Yes —with a little effort. Click through for an answer to this question and others regarding wage laws and tax requirements.

June 2026 Newsletter

June 4, 2026

What OBBBA Tax Changes Take Effect in 2026?

June 4, 2026

January 1 ushered in a new set of provisions resulting from the One Big Beautiful Act that will influence what 2026 looks like. You will want to pay attention now, before the year gets too far along.

Do You Need to Make Estimated Tax Payments?

June 4, 2026

The US tax system requires taxpayers to pay tax on income as it is received during the year—paying estimated taxes through the year helps you avoid some potentially significant IRS penalties and interest. Click for what you need to know.

Top HOA Fraud Risks and Why Financial Statement Audits Matter

June 4, 2026

Fraud can occur in any Homeowners Association (HOA). Understanding where fraud tends to show up and what financial statement audits can reveal can help boards strengthen oversight and better protect community funds.

How to Structure Real Estate Investments for Maximum Tax Efficiency

May 7, 2026

The structure behind real estate investment is key—the difference between a well-structured investment and a poorly structured one can be significant. Click for the details.