The Tax Implications of Independent Contractors

Are your employees really employees, or are they actually independent contractors? It’s not just semantics; the IRS makes a stark distinction. You don’t generally have to withhold or pay any taxes on payments to independent contractors, as you do with employees. If you’re unsure about the tax implications of hiring freelancers versus employees, check out…

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Ensure Your Business Has Renewed Your Transaction Privilege License for 2024

R&A renews Transaction Privilege Tax (TPT) licenses for clients for which we process sales tax. If you process your TPT renewal yourself and have not yet done so, Arizona Department of Revenue (ADOR) has issued this reminder to renew now. Penalties will apply. Here from ADOR is the information you need to make that happen. …

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1031 Exchange Rules for Real Estate Investors in Arizona

Arizona’s housing market has become a hotspot for real estate investors in recent years, fueled by its rapid growth and potential for significant returns. As investors expand their portfolios, rising property values are prompting investors to implement 1031 exchange strategies to mitigate hefty capital gains taxes and reinvest for further growth. Understanding 1031 Exchanges Named…

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Major Overtime Change Will Deeply Affect Employers

According to a Department of Labor release, a newly issued rule increases the salary threshold required to exempt a salaried bona fide executive, administrative, or professional employee from federal overtime pay requirements. The release states, “Effective July 1, 2024, the salary threshold will increase to the equivalent of an annual salary of $43,888 and increase to…

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Less Than Two Weeks to Renew Transaction Privilege Tax License

You have likely received notices from Arizona Department of Revenue and the City of Tucson that it is time to renew your TPT license. License renewals apply and are valid for one calendar year, January 1 to December 31. All licenses must be renewed by December 31 of the current year to apply to the…

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IRS Changes Mileage Rates for New Year

According to an IRS statement, starting in 2024, the standard mileage rates for the use of a car (also vans, pickups or panel trucks) will be: 67 cents per mile driven for business use, up 1.5 cents from 2023. 21 cents per mile driven for medical or moving purposes for qualified active-duty members of the…

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Year-End Tax Readiness: A Checklist for Businesses

Now is a good time to begin preparing to file your business taxes for 2023. Accurate and organized financial statements will make that process easier and help ensure you optimize deductions. As you review your various statements, you will also get insights into planning for the upcoming year. The following is a list of key financial…

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New Accounting for Credit Losses

If your entity has trade receivables, contract assets, loans, or held-to-maturity debt securities, among other types of financial assets, then the new current expected credit loss (“CECL”) model will affect the way you account for those assets on your US GAAP financial statements. For nonpublic entities, adoption of this new accounting standard takes effect for…

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What To Know About Tax Record Keeping in Arizona

The Arizona Department of Revenue (ADOR) reminds taxpayers to keep well-organized records and to toss old documents securely. Maintaining a dedicated folder for tax-related documents is a good place to start. It makes it easier to prepare your tax return and it helps if you are audited or receive a notice. The statute of limitations…

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What Builders Should Know About the 45L Energy Efficient Tax Credit

The Inflation Reduction Act that was signed into law in August last year includes an extension of the 45L Energy Efficient tax credit, a federal tax incentive for builders of qualifying projects. 45L tax credits were retroactively extended for 2022 through the end of 2032, creating significant returns for multifamily developers and homebuilders if the…

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