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.


Bonus Depreciation

Podcast: Depreciation

If you own a small business or rental property, you are certainly aware of the concept of depreciation. For those ...
/ / Articles, Podcast, Tax, Tax Reform
Itemized Deductions

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 ...
Charitable Contributions

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 ...
Federal Overtime Rules

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 ...
Tax

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 ...
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 ...
Tax and Business Alert: April 2018

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 ...
Itemized Deductions

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 ...
/ / Articles, Tax Reform
Limited Partnership

Recharacterization of IRA Contributions Has Been Repealed

The Tax Cuts and Jobs Act has repealed the rule allowing recharacterization of IRA contributions.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, ...
/ / Articles, Tax Reform
American Opportunity Tax Credit

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 ...
/ / Articles, Tax Reform