• CAPITAL LEASE v TRUE LEASE

    There are two kind of leases. Let’s say you “lease” a copier for three years. Sales tax is paid (per Florida lease rules) and at the end of the three years you can buy it for one dollar. That is called a CAPITAL LEASE. It is really just another form of financing. In that case…


  • Mileage Deduction 2020

    The 2020 standard mileage rate for business driving falls to 57.5¢ a mile. The mileage allowance for medical travel and military moves declines to 17¢ a mile in 2020. But the charitable driving rate stays put at 14¢ a mile. It’s fixed by law. […]Read More… from Mileage Deduction 2020


  • Medical Device Tax – GONE as is Cadillac penalty

    Two Obamacare excise taxes are gone for good: The 2.3% medical device tax and the 40% tax on employer-sponsored “Cadillac” health insurance plans. […]Read More… from Medical Device Tax – GONE as is Cadillac penalty


  • RMD’s for 2020 (BIG CHANGE)

    RMD (Required Minimum Distribution) Acknowledging that Americans are living and working longer, the SECURE Act increases the RMD age from 70½ to 72, applicable to distributions made after Dec. 31, 2019, for individuals who reach 70½ from Jan. 1, 2020 on. […]Read More… from RMD’s for 2020 (BIG CHANGE)


  • Why does the 1040 reflect a different figure than the K-1?

    Sometimes the loss on the K-1 is not totally deducted on the 1040 due to basis limitation…. And the unused basis limitation is carried forward in those computations.  i.e.   You put $10k into new business. The business has a loss of $12k on the first K-1                 BUT the 1040 will only show up to…