US tax preparation
Return-prep detail for the 1040, 1120-S and 1065 work US CPA firms hand to outside preparers: elections, loss limits, credits and partnership items. Related service: Tax preparation support for US CPA firms.
Other topics: US CPA firm operations · UK practice and MTD · Bookkeeping and payroll · Security and compliance
BBA Partnership Audit: Centralized Partnership Audit Regime Guide for US CPA Firms
BBA partnership audit guide: imputed underpayment, 45-day push-out, partnership representative, Schedule B-2 elect-out and AAR checks for CPA firms.
Excess Business Loss Limitation 2026: The §461(l) $256,000/$512,000 Threshold, Form 461 and NOL Carryforwards for US CPA Firms
Excess business loss limitation 2026: §461(l) threshold drops to $256,000 ($512,000 joint). Form 461, NOL carryforward and planning checks for CPA firms.
Home Office Deduction Under §280A and Form 8829: Exclusive Use, Principal Place of Business and the Simplified Method for US CPA Firms
Home office deduction §280A & Form 8829: exclusive use, principal place, simplified $5/sq ft vs actual expenses for CPA firms.
Form 6765 Schedule G and the §41 Research Credit: What Becomes Mandatory for 2026 Tax Years and How US CPA Firms Should Prepare
Form 6765 Schedule G (Section G) is required for tax years beginning after 2025: 80%/Top 50 business components, wage splits, exemptions and §174A contrast.
PTET Elections and the 2026 SALT Cap: $40,400 Phase-Down, Notice 2020-75 and What US CPA Firms Should Tell Pass-Through Clients
2026 PTET & SALT cap: $40,400 phase-down to $10k, Notice 2020-75 entity deduction, CA 9.3% and NY deadlines for CPA firms.
Form 3115 Under Rev. Proc. 2026-32: §174A Domestic R&E, DCN 275 Residential Contracts and What US CPA Firms Should File
Rev. Proc. 2026-32 Form 3115 changes: §174A domestic R&E, eligibility waiver through 2027, DCN 275 residential contracts — CPA checklist.
QBI Deduction in 2026: Permanent §199A, the $400 Minimum, Wider Phase-In and What US CPA Firms Should Tell Clients
QBI deduction 2026: OBBBA made §199A permanent, widened the phase-in to $75k/$150k and added a $400 minimum. Thresholds and a CPA firm checklist.
Partnership Basis and At-Risk Rules After West: §704(d), §465 and What US CPA Firms Should Tell Clients
Partnership basis and at-risk after West (T.C. Memo. 2026-105): §704(d), §465, the $5M note and a CPA firm checklist.
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