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.


Leasing Property

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 ...
/ / Tax, Tax Reform
SECURE Act

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, ...
/ / Tax, Tax Reform
Lifetime Learning Credit

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 ...
/ / Tax, Tax Reform
ABLE Accounts

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 ...
/ / Tax
Tax

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 ...
/ / Tax, Tax Reform
Loan Loss

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 ...
/ / Financial Institution
Nonprofit Connection

Nonprofit Connection: February 2018

Our quarterly Nonprofit Connection newsletter is now available. Headlines in this edition include: How to Start Preparing for the New ...
/ / Newsletters, Nonprofit
Child Abacus

Kiddie Tax Modified

The Tax Cuts and Jobs Act has changed how kiddie tax is calculated. Prior Law Through December 31, 2017 Under ...
/ / Tax, Tax Reform
Policies Nonprofit

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 ...
/ / Business, Tax, Tax Reform
Child Credit

Child Tax Credit Increased

The Tax Cuts and Jobs Act has increased the child tax credit amount as well as thresholds when the credit ...
/ / Tax, Tax Reform