Direct Tax

How the IRS Calculates Late Filing and Late Payment Penalties on Form 1040

Filing your federal income tax return late or paying your taxes after the deadline can trigger penalties from the IRS.…

3 weeks ago

How the 7.5% AGI Rule Affects Your Medical Deduction in 2025

Medical and dental expenses are among the most significant costs that individuals and families face each year. Fortunately, the IRS…

3 weeks ago

How the $220/Form Partner Penalty Works for Late 1065 Filings

Partnerships are required to file Form 1065, U.S. Return of Partnership Income, annually to report their income, deductions, credits, and…

3 weeks ago

How States Differ in Allowing Medical Expense Deductions: A Comprehensive Guide

Medical expense deductions can provide significant tax relief for individuals facing high healthcare costs. While the federal tax code allows…

3 weeks ago

How State Penalties Differ from Federal for Late Tax Filings

When small businesses or individuals miss federal tax deadlines, the IRS imposes well‑known penalties and interest. However, state tax agencies…

3 weeks ago

How Schedule K-1 Affects Your Self-Employment Tax Obligations

If you are a partner in a business entity that files a partnership return (Form 1065), you likely receive a…

3 weeks ago

How New York’s Itemized Deduction Limits Impact Your Medical Expenses

If you’ve incurred significant medical costs in 2025, understanding how New York State treats itemized deductions can help maximize your…

3 weeks ago

How HSA and FSA Contributions Interact with Medical Deductions

When it comes to managing healthcare costs and reducing taxable income, Health Savings Accounts (HSAs) and Flexible Spending Accounts (FSAs)…

3 weeks ago

How Filing Late Affects Tax Credits Like EITC and CTC on Form 1040

Tax credits such as the Earned Income Tax Credit (EITC) and the Child Tax Credit (CTC) can significantly reduce your…

3 weeks ago

Georgia Medical Expense Deductions: Understanding the AGI Threshold in 2025

Georgia residents who incur significant medical costs may qualify for a valuable tax break. Unlike many states that follow the…

3 weeks ago

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