Personal Taxes

Receiving income as Contracted status

Asked Wednesday, August 27, 2025 by Chris

I have contracted with a company for services and am receiving an income. I need to find out my tax liability for this income. Does it become part of my other income and reported with my income taxes? Do I owe quarterly taxes on it? It is not my only source of income. I am over 72 years old.

Quick Answer:

Yes, your contract income is part of your overall income and must be reported on your income tax return. Since it's not your only source of income, whether you owe estimated quarterly taxes depends...

Bookkeeping & Write-up

Due To Due From

Asked Tuesday, August 26, 2025 by Theo

Hello, I have 2 companies with frequent inter-company transactions ranging from payments to vendors to xfers to cover payroll. Company A has both a Due to and Due From accnt for Company B and vice versa. I have been told that this is unnecessary and that I only need a Due To account and am able to record all transactions between the two companies under the Due To. Is this correct?

CPA Answer:

It isn't necessary to have both, but if you prefer to see them separated out like this it is fine. That is just an accounting preference. It is more important to make sure the Due to Company B on Company A matches the Due from CompanyA on Company B. The mistake with most inter-company loans is that a transaction is only recorded on one set of books and a deduction or revenue is missed. 

Answer Provided by: Stephanie Adams Stephanie Adams

Business Formation

Is there a tax efficient single member patent holding company structure?

Asked Monday, August 25, 2025 by Earl

I am creating a patent holding co. responsible for monetizing my patents. I plan to create a single member LLC and assign the patents to the LLC. If the LLC sells the patents or enters an exclusive license, I will be able to take advantage of capital gains tax rates. But the more likely scenario is a non-exclusive license with a lump sum royalty taxed at ordinary income tax rates (37%) plus SE tax, etc. Is there a better structure that will let me keep more of the royalties?

Quick Answer:

The single-member LLC structure you describe will likely result in the royalty income being taxed as self-employment income, subject to self-employment (SE) tax and ordinary income tax rates, regardle...

Tax Forms

Non-resident Tax

Asked Tuesday, August 19, 2025 by Koyo

I am a non-resident LLC owner with my agency residing in Wyoming. I would like to hire CPA for the following documents: Form 5472, Pro Forma Form 1120, and W-8BEN-E (to file for U.S.–Japan tax treaty). I would like to know how much hiring one would cost; does it depend on the person? Since I am non-resident, I am wondering how I can best find the person. Thank you very much for your support and looking forward to hearing back. Best, Koyo Asakawa

Quick Answer:

The cost of hiring a CPA to prepare Form 5472, a pro forma Form 1120, and a W-8BEN-E will vary depending on the CPA's experience, location, and the complexity of your situation. Fees can range from a...

Deductions and Write-Offs

New Car Deduction

Asked Tuesday, August 12, 2025 by Mary Sue

Hello, I was wondering if I can deduct a portion of the cost of a new car purchase under section 179 if I have a sole proprietorship and will be using the car 60% of the time for business meetings, site visits, and client meetings?

Quick Answer:

No, you cannot deduct a portion of the cost of a new car under Section 179. Section 179 allows for the immediate expensing of certain *property*, but passenger automobiles are subject to limitations....

Investment and Finance

Interest income from a CD - Cash or Accrual accounting?

Asked Tuesday, August 12, 2025 by San

If I open a standard 1 year bank CD on 8/20/2025, and it matures on 8/19/2026, with interest paid *only* at maturity. The bank however compunds the interest monthly and "credits" it to the balance every month. But I will not actually receive any interest in hand until maturity. Contract is clear - if I close the CD on 5/8/2026, zero interest will be paid, and I'll only get principal back. So is income tax due on 4 mths of interest "credited" in 2025? Or is all 12 mth of interest taxed in 2026?

Quick Answer:

Under U.S. tax law, interest income from a CD is taxable in the year it is earned, regardless of when it's received. Even though you don't receive the interest until maturity, the interest is conside...

Business Formation

LLC, Corporation, or SCorp

Asked Friday, August 08, 2025 by Eric

Im running a small home business. I make crafts to sell on etsy and am making about 15K per year in additional income. My question is at this volume, does it make any sense to form an LLC, Corporation, or Scorp for my side hussle?

Quick Answer:

At $15,000 annual income, forming an LLC, corporation, or S corp for your Etsy business likely offers minimal tax advantages and adds complexity. The self-employment tax on your $15,000 profit will b...

Bookkeeping & Write-up

there is an over accrual that is still sitting in the liability for three years now.. if i want to reverse should I use relevant expense account?

Asked Monday, January 27, 2025 by Sasha

CPA Answer:

Do you mean the statement balance is higher than the book balance? If that is case, I would assume payments were applied in full to the liability and not allocated to interest expense. You would need to debit interest expense and credit the liability to fix.


If the liability balance is higher than the statement balance that would require more information. If the liability was used to purchase an asset, the asset value on the balance sheet could be incorrect. Another possibility is if the owner (assuming this is a small business passthrough entity) paid part of the original purchase out of personal funds and the contribution was never recorded. 

Answer Provided by: Stephanie Adams Stephanie Adams

Nonresident Tax Issues

Rental income tax for foreign property buyer

Asked Saturday, September 14, 2024 by Laura

Hi, we are non US residents and considering buying an investment property in Florida. Would like to get some advice on the tax implications if we rent it out and annual tax preparation matters. Thank you.

CPA Answer:

Hi Laura-

This is not a simple question but I will give you the basics. However, I recommend that you get further advice beyond here. In general, if you have a rental property in the US, you will need to file as a non-resident. Florida does not have a state income tax but you would need to research whether they have any Franchise Taxes or Lodging Taxes that your property would be subject to. Hope this is helpful. Jackie

Answer Provided by: Jackie Compton Jackie Compton

Miscellaneous

W4 Assistance

Asked Thursday, September 05, 2024 by Christopher

Hello, my wife and I intend to file jointly next year. We have a 1yr old son. She is self-employed and I’m a W2. She is the higher earner and makes quarterly payments. To ensure I’m withholding enough on my W4, should I declare our son as a dependent? Or, should I not and let my wife do so in her quarterly tax payments?

CPA Answer:

Hi Christopher-

I recommend claiming married filing jointly with two jobs only and no dependent. Then you need to do a tax projection to see if you are having enough withheld and to see if your wife is making adequate quarterly estimated payments.

Answer Provided by: Jackie Compton Jackie Compton