CPA-HQ Articles and Podcasts
Do a little research and learn something new on CPA-HQ. Our articles are written by the accounting and tax professionals at Hawkins Ash CPAs. Our CPAs and staff are committed to providing relevant and accurate information to help individuals, businesses and organizations keep on track and plan for what’s ahead.
Podcast: Depreciation
If you own a small business or rental property, you are certainly aware of the concept of depreciation. For those ...
Podcast: Pass-Through Business Deduction for Qualified Business Income
This is one of the largest and most complex parts of the TAX CUTS AND JOBS ACT OF 2017. It ...
Podcast: Changes to the Charitable Giving Deduction
One of the unintended consequences of the increased standard deduction was that many people who received a tax deduction for ...
Podcast: Standard Deduction vs. Itemizing
In December of 2017, the President signed into law what is called the TAX CUTS AND JOBS ACT OF 2017 ...
Podcast: New (But Temporary) Income Tax Brackets
As part of the TAX CUTS AND JOBS ACT OF 2017, the IRS made temporary changes to the individual tax ...
Podcast: Explanation of Child Tax Credit Changes
The child tax credit received some big changes as a result of tax reform. The “TAX CUTS AND JOBS ACT ...
The New Deal on Employee Meals (and Entertainment)
Years and years ago, the notion of having a company cafeteria or regularly catered meals was generally feasible for only ...
Limitations on the Rehabilitation Credit
The Tax Cuts and Jobs Act has eliminated and changed the rehabilitation credit. Prior Law Through December 31, 2017 A ...
Recharacterization of IRA Contributions Has Been Repealed
The Tax Cuts and Jobs Act has repealed the rule allowing recharacterization of IRA contributions. Prior Law Through December 31, ...
Student Loan Discharge on Death or Disability
Prior Law Through December 31, 2017 Gross income generally includes the discharge of indebtedness of the taxpayer. Under an exception ...