Business Formation

Business Manager

Asked Wednesday, September 24, 2025 by JD

Would it make more sense (and be easier) to convert from an S Corp to an LLC or dissolve the business and start new as an LLC. The business has not made much profit in the past few years.

CPA Answer:

If your S Corporation hasn’t been profitable in recent years, simplifying your structure may make sense. Whether to convert or dissolve depends on your goals and state rules.

If the entity is clean and you want continuity (same EIN, bank accounts, and contracts), a legal conversion from S Corp to LLC is typically the smoother route. However, if the business has old liabilities, inactive operations, or you want a fresh start, dissolving the S Corp and forming a new LLC can be more practical.

Either option should be reviewed with your CPA and legal advisor to ensure compliance with both state filing requirements and IRS entity classification rules.

Answer Provided by: Nyquaise Moteng Nyquaise Moteng

Tax Forms

W4 for new job federal form

Asked Friday, September 19, 2025 by Jacline

Hi there, I started a new job and I received almost a full check and I noticed no federal taxes were taken out. I file the same way as I always have, married/filing jointly, 1 dependent at the $2000 and submit. My last position took taxes out and this job has not. My state taxes for California such as SDI, and Medicare were taken out. I’m a little confused because I’ve never had 0 on the federal portion. I claim one allowance for California as well but I know that doesn’t affect the federal.

Quick Answer:

It's unusual to have no federal income tax withheld. Several factors could cause this: * **Incorrect W-4:** Your new employer may have incorrectly processed your W-4 form. Double-check that the allo...

Nonresident Tax Issues

Federal taxes

Asked Thursday, September 18, 2025 by Simo

I opened a company in Wyoming last year Eternia Solutions LLC as a sole proprietorship (single-member LLC disregarded for tax purposes). I was told that there is no state tax in Wyoming, but I want to confirm how federal taxes work in my situation. I am not resident of USA. This year my company’s revenue will be about $32,855. I have withdraw ~$9,780 via ATM, and probably i will withdraw the rest. I heard that there are some federal taxes, even WY is tax free. I need clarification about this?

CPA Answer:

Hi Simo,


Hope you're doing well.


Whether federal tax applies depends on whether the income earned by your Wyoming LLC is treated as effectively connected income (ECI) with the United States. If the activity is considered ECI, federal tax would generally apply and a Form 1040-NR filing would be required. If it is not ECI, the U.S. may still have other reporting requirements depending on the nature of the income and where the services are performed, but federal income tax may not be triggered.


Let me know if you’d like a detailed review of your specific situation.

Regards,

Alfaisal

CPAdirectory
Answer Provided by: CPAdirectory

Small Business

Single-member LLC

Asked Tuesday, September 16, 2025 by Deen

I have a single-member LLC (Deenil Groups LLC) that is registered neutral but I runs a transportation & tour business with, then makes income, can I use some of the money made from the income as a down payment for a condominium for business or house for business without getting into any tax problems? Or buy a vehicle for the business. What is the best way to do it? I will appreciate your response. Thank you!

Quick Answer:

Using business profits for a down payment on a condominium or vehicle for your single-member LLC (Deenil Groups LLC) is generally permissible, but careful record-keeping is crucial to avoid tax issues...

Small Business

Single-member LLC

Asked Tuesday, September 16, 2025 by Deen

I have a single-member LLC (Deenil Groups LLC) that is registered neutral but I runs a transportation & tour business with, then makes income, can I use some of the money made from the income as a down payment for a condominium or house without getting into any tax problems? Or buy a vehicle for the business. What is the best way to do it? I will appreciate your response. Thank you!

Quick Answer:

As a CPA, I must advise you to consult with a tax professional for personalized advice. However, I can offer some general guidance. Using LLC profits for a down payment on a personal residence is ge...

Tax Forms

Late Filing of Form 2553 and Payroll Tax Return Concerns

Asked Friday, September 12, 2025 by Wendy

I’m in the process of filing a late Form 2553, and as you know, the effective date must be retroactive to the beginning of the year. My main concern is how to handle the payroll tax returns, specifically Forms 941 and RT-6, since no wages have been paid and all returns would reflect zero liability. My question is: how would you recommend handling the 941s and RT-6 filings in this case to avoid penalties for the quarters that were missed, considering there was no payroll activity?

Quick Answer:

Since you're filing a late Form 2553 seeking retroactive S corporation election, you must file all required payroll tax returns, even if they show zero liability. File amended Forms 941 and RT-6 for...

Business Formation

LLC Formation inquiry

Asked Tuesday, September 09, 2025 by Adam

Hello, I live in Illinois and plan to form a Wyoming LLC that will only sell digital software online worldwide. I will have no office, employees, or no business presence in Illinois as it is entirely digital, but since I live here, I want to confirm if I have to foreign qualify/register the LLC in Illinois, and which state taxes or other requirements would still apply to me personally.

Quick Answer:

As a CPA, I cannot provide legal advice. However, regarding your tax situation: You likely do *not* need to foreign qualify your Wyoming LLC in Illinois if it has no physical presence or employees t...

Tax Filing Tips

Implications for Responsible party using SSN for filing with IRS for EIN/TIN

Asked Monday, September 08, 2025 by Charlie

We’ve set up a VA corp wholly owned by our UK parent. One US citizen officer (VP of Growth) could be listed as IRS responsible party to get EIN instantly, or we can file with a foreign director (slower). What are the implications for her if she’s the responsible party now and later removed via 8822-B? Any ongoing exposure/liability? Or if indeed she remains as responsible party and isn't removed? What are the implications if she leaves the business?

Quick Answer:

If the US citizen VP is listed as the responsible party and later removed using Form 8822-B, her liability for tax matters generally ceases upon the IRS's acceptance of the form. However, her liabili...

Tax Filing Tips

Sales Tax in Florida

Asked Monday, September 08, 2025 by Deidre

I am an independent author and want to sell my books at a local convention. How do I collect and then submit the sales tax?

Quick Answer:

As a CPA, I advise you to check your state's Department of Revenue website for specific sales tax requirements. Generally, you'll need to obtain a sales tax permit if your sales exceed a certain thre...

Deductions and Write-Offs

HSA question

Asked Friday, September 05, 2025 by Adam

I've had an HSA since Feb '22. I'm over 55 and been making the maximum contribution. I've had no medical issues in this time and not spent any of the funds. I didn't realize I was supposed to leave unspent funds in the HSA account so at the end of each year I moved the accumulated funds to my general savings. Do you think I still received my tax credit for my yearly HSA savings? Is there a way to restore the 15k back into my HSA account for interest, investment, and other purposes?

Quick Answer:

No, you likely did not receive the tax credit for your HSA contributions. HSA contributions are tax deductible, not a tax credit. The tax advantage comes from pre-tax contributions and tax-free grow...