Choosing The Best Business Entity Structure Post-TCJA

For tax years beginning in 2018 and beyond, the Tax Cuts and Jobs Act (TCJA) creates a flat 21% federal income tax rate for C corporations. Under prior law, C […]
Read MoreFor tax years beginning in 2018 and beyond, the Tax Cuts and Jobs Act (TCJA) creates a flat 21% federal income tax rate for C corporations. Under prior law, C […]
Read MoreProvisions in the Tax Cuts and Jobs Act (TCJA), passed late in December 2017, eliminated the deductibility of qualified transportation expenses incurred by business employers. After December 31, 2017, amounts […]
Read MoreWhat is the excess business loss limitation under code section 461 (I)? In its simplest form, it is a fourth disallowance provision behind the three that we already have in […]
Read MoreBy Miranda Aavatsmark It’s 11:00 p.m. on New Year’s Eve, 2017 and I’m ready for a relaxing evening. My day started with checking my email and fretting that something was […]
Read MoreIf you received a large refund after filing your 2017 income tax return, you’re probably enjoying the influx of cash. But a large refund isn’t necessarily all positive. It also […]
Read MoreNow is the time to start tax planning for 2018 for maximum tax savings. It’s especially critical to get an early start this year because the Tax Cuts and Jobs […]
Read MoreNormally when appreciated business assets such as real estate are sold, tax is owed on the appreciation. But there’s a way to defer this tax: a Section 1031 “like-kind” exchange. […]
Read MoreMaximizing available credits is especially important now that the Tax Cuts and Jobs Act has reduced or eliminated some tax breaks for businesses. There are two still-available tax credits for […]
Read MoreIndividual taxpayers who itemize their deductions can generally deduct either state and local income taxes or state and local sales taxes. The ability to deduct state and local taxes — […]
Read MoreThe Tax Cuts and Jobs Act (TCJA) imposes a limit on deductions for business interest for taxable years beginning in 2018. The limit, like other aspects of the law, has […]
Read MoreBy Angela Crawford, CPA, Director and Emilie Knieriem, CPA, Senior Manager at Blue & Co. The One Big Beautiful Bill Act (“OBBB”), enacted on July 4, 2025, introduces changes affecting […]
By Jonah Gjertson, Senior Consultant at Blue & Co. Introduction The U.S. retail automotive dealership market in 2025 stands in uncertainty, shaped by a mixed bag of economic recovery, technological […]
Indiana Senate Bill 118, which went into effect on July 1, 2025, requires certain Covered Entities participating in the federal 340B Program to annually report data regarding their program to […]