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.
Increased Code Section 179 Expensing
The Tax Cuts and Jobs Act makes significant changes to how companies will be able to write-off certain assets. Prior ...
Estate and Gift Tax Exclusion Amount Increased
The Tax Cuts and Jobs Act increases the exclusion amount for estate and gift taxes. Prior Law Through December 31, ...
Expanded Use of 529 Account Funds
The Tax Cuts and Jobs Act expands the definition of qualified higher education expenses as it applies to 529 college ...
ABLE Account Contribution Limit Increased
The Tax Cuts and Jobs Act makes several changes to ABLE accounts. Prior Law Through December 31, 2017 ABLE accounts ...
IRS Releases Guidance on 2018 Withholding Rules
The IRS recently issued Notice 2018-14 to provide more guidance on the withholding rules that were changed by the Tax Cuts and ...
Calculating Allowance for Loan Loss: Plan for Environmental and Economic Factors
The environmental and economic factor is often an important piece to the allowance for loan loss (ALL calculation) that is ...
Nonprofit Connection: February 2018
Our quarterly Nonprofit Connection newsletter is now available. Headlines in this edition include: How to Start Preparing for the New ...
Kiddie Tax Modified
The Tax Cuts and Jobs Act has changed how kiddie tax is calculated. Prior Law Through December 31, 2017 Under ...
Employer’s Deduction for Fringe Benefit Expenses Limited
The Tax Cuts and Jobs Act limits an employer's deduction for fringe benefit expenses. Prior Law Through December 31, 2017 ...
Child Tax Credit Increased
The Tax Cuts and Jobs Act has increased the child tax credit amount as well as thresholds when the credit ...