Direct Tax

Section 199A (QBI) Deductions and Your Schedule K-1 Box 20 Codes

The Qualified Business Income (QBI) deduction under Section 199A of the Internal Revenue Code provides a valuable tax break for…

3 weeks ago

Planning Medical Expenses in States with No Income Tax: Should You Focus Only on Federal?

For residents of states that don’t impose a personal income tax—such as Florida, Texas, Alaska, and Washington—the process of tax…

3 weeks ago

Passive vs. Active Income in Schedule K-1: Impacts on Your Tax Liability

Schedule K-1 is a powerful and complex tax form used by partnerships, S corporations, and certain trusts and estates to…

3 weeks ago

Partner & Shareholder Tax Returns in Multi‑State Filings: Timing and Extension Pitfalls

When partnerships and S‑corporations operate across multiple states, partners and shareholders face a complex web of filing requirements. Each state…

3 weeks ago

Nebraska’s 4% AGI Rule for Medical Expense Deductions: A 2025 Update

Nebraska residents filing state income tax in 2025 may qualify to deduct medical and dental expenses—but only the portion that…

3 weeks ago

Navigating the 7.5% AGI Rule for Medical Deductions in California Returns

For taxpayers with significant healthcare expenses, understanding how medical deductions work can result in meaningful tax savings. While the Internal…

3 weeks ago

Medical Expenses for Dependents: Who Qualifies?

When itemizing deductions on your federal tax return, you may be able to claim unreimbursed medical expenses paid for yourself,…

3 weeks ago

Medical Expense Deductions in California: How They Differ from Federal Rules in 2025

Taxpayers facing substantial out-of-pocket healthcare costs often turn to medical expense deductions to alleviate some of the financial burden. While…

3 weeks ago

Medical Expense Deduction vs. Standard Deduction: Which Is Better for You in 2025?

As tax season approaches, one of the most important decisions you'll need to make when filing your federal income tax…

3 weeks ago

Medical Deduction Rules in Iowa: What You Can and Can’t Deduct in 2025

Iowa largely conforms to the federal rules for medical expense deductions—but with important state-specific twists. Understanding the Iowa rules can…

3 weeks ago

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