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982 episodes

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Child Tax Credit Rules and Income Limits

Deductions & credits

Dr. Friday walks through key Child Tax Credit rules, including income phaseouts and age requirements. She also notes that the child must have a Social Security number and…

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Small Business Health Insurance Credit Planning

Deductions & credits

Dr. Friday explains who may qualify for the small business health insurance credit and why planning matters. She also notes the two-year limit and the value of employee…

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Partnership Audit Rules and Documentation Requirements

IRS letters & problems

Dr. Friday highlights expanded IRS partnership audit enforcement under the Bipartisan Budget Act framework. She stresses clean records for basis, allocations, and distributions to protect partners.

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Choosing the Right Business Entity in 2026

Small business & self-employed

Dr. Friday explains how entity choice planning still matters, even with the 21% corporate tax rate remaining in place. She recommends working with both a tax professional and…

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Vehicle Depreciation Limits for Business Owners

Small business & self-employed

Dr. Friday discusses annual vehicle depreciation limit adjustments and why business-use percentage matters. She reminds owners that personal-use vehicles generally cannot be fully depreciated.

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Self-Employment Tax Planning in an Inflation Year

Small business & self-employed

Dr. Friday explains that self-employment tax rules still apply, including annual Social Security wage base changes and Medicare add-ons for higher earners. She encourages self-employed taxpayers to review…

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ERC Claims Still Trigger Aggressive IRS Review

Small business & self-employed

Dr. Friday warns that Employee Retention Credit claims from 2020 and 2021 are still under heavy IRS scrutiny. She emphasizes tracking the claim details now so audit responses…

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Business Meals vs Entertainment Deduction Rules

Deductions & credits

Dr. Friday reviews the current deduction split between business meals and entertainment. She explains what documentation is needed and why a true business meal is different from entertainment…

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Gig Worker Reporting and Estimated Tax Basics

Deadlines & filing

Dr. Friday explains how gig workers and freelancers now face tighter reporting under Forms 1099-K and 1099-NEC. She also highlights self-employment tax exposure and why estimated payments matter…

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Home Office Deduction Rules for the Self-Employed

Deductions & credits

Dr. Friday explains that the home office deduction can still apply to self-employed taxpayers who use a space exclusively and regularly for business. She also reminds listeners to…

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Section 179 vs Bonus Depreciation: Which to Use?

Small business & self-employed

Dr. Friday explains the difference between Section 179 and bonus depreciation when writing off business equipment. She notes that the best choice can depend on your situation and…

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Step-Up in Basis Beats Gifting Property Early

Estate, gifts & inheritance

Dr. Friday explains why inherited property can receive a step-up in basis, which may reduce future taxes. She cautions that quitclaiming property to children early can be a…

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