R&A CPAs blog

What Is FATCA?

Under the Foreign Account Tax Compliance Act (FACTA), US taxpayers holding financial assets outside the US must report those assets to the IRS using Form 8938, Statement of Specified Foreign…

IRS Notices CP2100 and 2100A Help Payers Correct Backup Withholding Errors

You might get a special error notice if your tax filings include one or more of the forms below: Form 1099-B, Proceeds from Broker and Barter Exchange Transactions Form 1099-DIV,…

Is It a Hobby or a Business?

In general, a hobby is an activity that a person pursues because they enjoy it and with no intention of making a profit. People operate a business with the intention…

Filing the Final Tax Return

As a survivor, executor, or administrator of an estate, you are obligated to file an income tax return reporting all the deceased’s income up to his or her date of…

Income Tax Credit for Residential Solar Devices

Arizona Department of Revenue (ADOR) is reminding homeowners who installed a solar energy device in their residential home during 2021 to submit Form 310, Credit for Solar Energy Devices with their individual…

Intro to the Accounts Payable Process

The term “accounts payable” encompasses almost all the non-payroll payments a business makes. It’s an integral part of your company’s financial statements. If you fail to track billing properly, the…

Cryptocurrency Basics

Cryptocurrency has been in the news a lot lately as it continues to gain traction as an alternative currency. Many are considering whether this is the time to invest in…

Should I Itemize My Deductions?

When filing your individual income tax returns, you are allowed to deduct certain expenses from your taxable income, thus reducing the amount of income tax you must pay. There are…

Small Business Owners May Qualify to Deduct Their Home Office Expenses

If you own a small business and “exclusively and regularly” use part of your home as your primary place of doing business, you may be able to deduct some of…

Can You Claim the Credit for Other Dependents?

If you’re taking care of adult children, relatives or parents, you know that this can create an additional financial strain. To ease it, the IRS offers a credit for dependents…

IRS Announces New Automatic Exemption from Penalty Program

August 26, 2026

The IRS’s Automatic Exemption from Penalty (AEP) program simplifies tax relief by automatically waiving failure-to-file, failure-to-pay, and failure-to-deposit penalties for compliant taxpayers. Replacing the manual First Time Abate process, the automated system evaluates eligibility during return processing—waiving penalties for individuals and businesses with three years of clean compliance history—without requiring formal requests or phone calls.

Estate Planning is Changing: What Families Should Revisit Now

August 26, 2026

Shifting tax exemption thresholds, evolving retirement account rules, and changing family dynamics make static estate plans a risk. Families should revisit their plans now to update beneficiary designations, review trusts, refresh health care and financial powers of attorney, and adjust wealth transfer strategies to ensure their assets remain protected and align with their current intentions.

What to Consider When Selling Your Business to Employees

August 26, 2026

Selling your business to employees through an ESOP, cooperative, or management buyout preserves your company’s legacy and rewards your team, but it requires careful planning. Success hinges on choosing the right ownership structure, securing realistic financing (often involving seller notes), obtaining an independent valuation, and preparing strong leaders to handle daily operations after the transition.

The State of Construction Bonding in 2026: What Contractors Need to Know About Financial Reporting

August 26, 2026

Navigating the 2026 bonding landscape requires contractors to treat financial reporting as a strategic tool rather than a routine compliance exercise. With surety carriers tightening underwriting standards following elevated project complexities, labor costs, and recent severe claims, securing maximum bonding capacity hinges on transparency and financial discipline.

July 2026 Newsletter

July 30, 2026

Caught In Prescott – Lessons in Fraud Prevention and Monitoring

July 30, 2026

Fraud in Prescott – lessons in fraud prevention and monitoring for your business.

IRS Makes Rare Midyear Change to Mileage Rates

July 30, 2026

A break for many who have been hit by high gas prices: The IRS has quietly announced a revision to the optional standard mileage rates for computing the allowable deductible costs of operating an automobile. Click through to see what has changed—and what hasn’t.

The Purpose of Form I-9: What Employers Need to Know

July 30, 2026

Every employer needs to complete Form I-9 for their employees. It is an important compliance document. Here is what you need to know.

Meet Junna Stockwell, CPA, Supervisor – Assurance

July 30, 2026

Junna is a supervisor in our Assurance department. In her role, she solves financial problems and helps provide accurate financial reporting for our clients.