#tax-compliance
Stay compliant with tax regulations and filing requirements
Poland's KSeF platform has required structured B2B e-invoices since February 1, 2026 for the largest taxpayers and April 1, 2026 for everyone else, with penalties and the payment-reference duty starting January 1, 2027. Here is who is in scope, how the FA(3) submission flow works, and what to fix during the penalty-free window.
Alabama's two-month grocery tax holiday ended June 30, 2026, and the 2% state tax on food resumed July 1 — with city and county food taxes never having paused. This is the register-by-register POS checklist and month-end bookkeeping routine that keeps the straddle-period July return tying out, covering cutoff transactions, prepared-food classification, SNAP tender confusion, and the uncollected-tax exposure retailers owe themselves.
On October 1, 2026, British Columbia applies 7% PST to accounting, architectural, engineering, security, and non-residential real estate services — with engineering taxed on only 30% of the fee (2.1% effective). Here is who must register, how the paid-vs-provided transition rules treat September and October billing, which exemptions need documentation, and the chart-of-accounts setup that keeps the liability separate.
An asset purchase does not automatically leave the seller's unpaid state taxes behind. State bulk sale statutes make the buyer liable unless notice is filed before payment or possession — New York requires Form AU-196.10 by registered mail 10 days ahead, California requires a CDTFA clearance certificate rather than escrow alone, and Illinois and Pennsylvania extend successor liability to income taxes. Here are the clearance rules, the non-tax liabilities that ride along, and a seven-step checklist to run before closing.
Filing IRS Form 5768 swaps the undefined "substantial part" lobbying test for a formula — 20% of the first $500,000 of exempt purpose expenditures, sliding down to a $1 million cap, with grassroots lobbying limited to 25% of that. A single-year overage costs a 25% excise tax, not your exemption.
Since 2005, the IRS has limited most vehicle donation deductions to the charity's actual sale proceeds reported on Form 1098-C — not Blue Book value. This guide covers the $500 and $5,000 paperwork thresholds, the three exceptions that allow full fair market value, and why a fully depreciated work truck can produce a $0 deduction plus taxable recapture income.
An IRS Letter 2800C orders you to withhold at a rate the agency sets, effective no sooner than 60 days out, and an employer who keeps withholding at the old rate is liable for the tax that should have been withheld. Here is the response checklist, the two narrow exceptions, and how to convert a pre-2020 allowance-based lock-in for modern payroll software.
Wages paid to a student by the school they attend are exempt from the 7.65% FICA tax under IRC Section 3121(b)(10), but only when the worker clears all four Revenue Procedure 2005-11 tests — at least half-time enrollment, under 40 hours a week across all campus jobs, no professional role, and no career-employee benefits. This guide covers the safe harbor, the five-week break rule, the graduation cliff, and how to correct withholding in either direction.
A superseding return is a complete second return filed before the deadline (including extensions) that legally replaces your original, unlike a Form 1040-X amendment filed after it. It preserves elections reserved for original returns and can stop interest and penalties — but when filed during an extension period it does not reset the three-year assessment or refund clocks, which run from the first valid return.
The federal tip credit lets employers pay $2.13 an hour against a $7.25 minimum — but only with written notice, a weekly true-up, and a pool that excludes managers. This guide covers what changed in 2026: the vacated 80/20 side-work rule, California's SB 648 card-tip enforcement, service-charge wage treatment, and the $25,000 qualified-tips deduction.
From 1 April 2026 Wales replaced its single non-domestic rates multiplier with three — 0.350 for retail under £51,000 rateable value, 0.502 standard, 0.515 above £100,000 — and is phasing revaluation increases above £300 at 33% in 2026-27 and 66% in 2027-28 with £116 million of transitional relief. Here is how to check which multiplier applies, verify the relief line on your bill, and budget the pre-programmed step-ups.
Business gifts deduct at most $25 per recipient per year under Section 274(b) — a limit unchanged since the 1960s. How the cap aggregates, what incidental and branded-item costs are excluded, why gift cards to employees are wages, and the contemporaneous per-recipient log that keeps the deduction.
