Accounting, Tax & Payroll Resources for the US

Local Taxes / State Sales Tax / State tax

last update April 14, 2026

Economic Nexus and Remote Sellers

Economic nexus determines when a business is required to collect and remit sales tax in a state based on its economic activity, rather than a physical presence. This concept is especially important for remote...

Local Taxes / State Sales Tax / State tax / Texas

last update April 14, 2026

by M. Spik

Texas Remote Sellers and the Single Local Use Tax Rate

Texas allows qualifying remote sellers to simplify local tax collection by electing a single local use tax rate instead of collecting destination-based local sales and use taxes. This option is designed to reduce compliance...

Individual / Pennsylvania / State tax

last update April 13, 2026

by M. Spik

Pennsylvania Personal Income Tax Forms 2025

File Pennsylvania Personal Income Tax Online (2025) Pennsylvania allows taxpayers to file their personal income tax return online through the official state system, myPATH, operated by the Pennsylvania Department of Revenue. Official online filing...

Local Taxes / State Sales Tax / State tax / Texas

last update April 13, 2026

by M. Spik

Texas Economic Nexus for Remote Sellers

Overview Texas economic nexus determines when an out-of-state seller must collect and remit Texas sales and use tax based on economic activity rather than physical presence. Economic nexus rules in Texas are administered by...

Local Taxes / Sales tax / State Sales Tax / State tax / Taxation / Texas

last update April 13, 2026

by M. Spik

Texas Use Tax: Forms, Rates, and Filing Requirements

Texas use tax applies when taxable goods or services are purchased without Texas sales tax being collected at the time of sale. This commonly happens with out-of-state purchases, online transactions, or items bought from...

New

last update April 12, 2026

by M. Spik

Michigan Sales and Use Tax Calculator: How to Calculate the Correct Tax

Overview Calculating Michigan sales and use tax is relatively straightforward due to the state’s flat rate system. Michigan applies a uniform 6% tax rate with no local variations, which makes it ideal for simple...

Federal tax / Freelancer Taxes / Quarterly tax / Small Business Taxes / Taxation

last update April 10, 2026

by M. Spik

Federal Quarterly Taxes 2026: How Freelancers & Self-Employed Workers Calculate and Pay (IRS Form 1040-ES Guide)

Federal quarterly taxes, also known as estimated taxes, are payments made directly to the Internal Revenue Service (IRS) throughout the year. These payments cover income that is not subject to automatic withholding, such as...

Federal Tax / IRS / Taxation

last update April 10, 2026

by M. Spik

IRS Applicable Federal Rates (AFR) – Monthly AFR Table and PDF Directory 2020–2026

Current Applicable Federal Rates (AFR) The Applicable Federal Rates (AFR) are monthly interest rates published by the IRS and used for tax purposes such as loans between related parties, imputed interest rules, and other...

California / Quarterly tax / Self-Employed / Self-Employment Tax / Small business

last update April 10, 2026

by M. Spik

Quarterly Taxes California 2026: What Freelancers & Gig Workers Need to Know

Quarterly taxes in California are estimated payments made throughout the year to cover your federal income tax, federal self-employment tax, and California state income tax. If you earn income without automatic withholding, you...

Federal Tax / Individual / Tax return

last update April 7, 2026

by M. Spik

1040 Filing Checklist 2025: What You Need to Prepare Before Filing Form 1040

Preparing documents before starting your tax return helps prevent filing errors and IRS processing delays. This 1040 filing checklist 2025 provides a clear overview of what taxpayers should prepare before completing Form 1040. The...

Federal tax / IRS

last update April 7, 2026

by M. Spik

How to Get IRS Tax Records: Copy of Tax Return (Form 4506) vs. Tax Transcripts

When you need access to your IRS tax records, it’s important to understand that there are two different ways to obtain them, depending on what exactly you need. You can request a full copy...

Michigan / State Sales Tax / State tax

last update April 6, 2026

by M. Spik

Michigan Sales and Use Tax Calculator: How to Calculate the Correct Tax

Overview Calculating Michigan sales and use tax is relatively straightforward due to the state’s flat rate system. Michigan applies a uniform 6% tax rate with no local variations, which makes it ideal for simple...

Michigan / Sales tax / State Sales Tax / State tax

last update April 6, 2026

by M. Spik

Michigan Sales and Use Tax: Compliance Guide for Businesses and Individuals

Overview Michigan applies a uniform indirect tax system: Sales Tax: 6% Use Tax: 6% Local Sales Taxes: None The absence of local surtaxes makes Michigan one of the more straightforward U.S. jurisdictions for indirect...

Federal Tax

last update April 6, 2026

by M. Spik

Estimated Taxes Explained: Form 1040-ES (Tax Year 2025)

Many taxpayers in the United States are required to pay estimated taxes throughout the year rather than waiting until they file an annual return. Estimated taxes are typically paid quarterly using IRS Form 1040-ES and...

Federal tax / IRS

last update April 6, 2026

by M. Spik

Form 4868: Application for Automatic Extension of Time to File U.S. Individual Income Tax Return

Filing taxes can be stressful, especially when time runs short. Fortunately, the Internal Revenue Service (IRS) provides a solution for taxpayers who need more time: Form 4868, officially titled Application for Automatic Extension of...

California / State Sales Tax / State tax

last update April 5, 2026

by M. Spik

California Sales Tax (2026): Rates, Calculator, Deadlines & Forms

If you want to quickly estimate tax, you can use a California sales tax calculator to get instant results. California Sales Tax (2026 Guide) California has one of the most complex sales tax systems...

Per Diem Rates

last update April 4, 2026

by M. Spik

Truck Driver Per Diem in the U.S.: IRS Rules and Rates Explained

Truck driver per diem in the United States follows special IRS rules for the transportation industry. If you drive away from your tax home and need sleep or rest, you may qualify to use...

Reimbursing Employees for Travel Expenses

Expense Reimbursements / IRS / Meals and Incidental Expenses / Mileage / Payroll / Per Diem Rates / Small business

last update March 30, 2026

by M. Spik

Reimbursing Employees for Travel Expenses (2026 Guide + Tax Rules & Examples)

Last updated by a CPA in March 2026. When an employee travels away from the office and incurs expenses, the company should reimburse them. Whether travelling across the world or just driving their car...

Expense Reimbursements / Payroll

last update March 28, 2026

by M. Spik

Expense Records and Expense Report-Documents Needed for Employee Reimbursements

Last updated by a CPA in March 2026. Employee expense reimbursement documents are essential for compliance, tax reporting, and accurate accounting. Businesses must maintain proper documentation such as receipts, expense reports, and mileage logs...

employee reimbursements taxable vs nonaccountable plan IRS rules

Expense Reimbursements / IRS / Meals and Incidental Expenses / Mileage / Payroll

last update March 28, 2026

by M. Spik

Are Employee Reimbursements Taxable? IRS Rules (2026 Guide)

Last updated by a CPA in March 2026. Are Employee Reimbursements Taxable? In most cases, they are not taxable if they are paid under an IRS-compliant accountable plan. However, reimbursements paid under a nonaccountable...

Accounting Portal Articles

Texas Sales Tax Calculator: How to Calculate State and Local Tax

Economic Nexus and Remote Sellers

Texas Remote Sellers and the Single Local Use Tax Rate

Pennsylvania Personal Income Tax Forms 2025

Texas Economic Nexus for Remote Sellers

Texas Use Tax: Forms, Rates, and Filing Requirements

Michigan Sales and Use Tax Calculator: How to Calculate the Correct Tax

Federal Quarterly Taxes 2026: How Freelancers & Self-Employed Workers Calculate and Pay (IRS Form 1040-ES Guide)

IRS Applicable Federal Rates (AFR) – Monthly AFR Table and PDF Directory 2020–2026

Quarterly Taxes California 2026: What Freelancers & Gig Workers Need to Know

1040 Filing Checklist 2025: What You Need to Prepare Before Filing Form 1040

How to Get IRS Tax Records: Copy of Tax Return (Form 4506) vs. Tax Transcripts

Michigan Sales and Use Tax Calculator: How to Calculate the Correct Tax

Michigan Sales and Use Tax: Compliance Guide for Businesses and Individuals

Estimated Taxes Explained: Form 1040-ES (Tax Year 2025)

Form 4868: Application for Automatic Extension of Time to File U.S. Individual Income Tax Return

California Sales Tax (2026): Rates, Calculator, Deadlines & Forms

Truck Driver Per Diem in the U.S.: IRS Rules and Rates Explained

Reimbursing Employees for Travel Expenses (2026 Guide + Tax Rules & Examples)

Expense Records and Expense Report-Documents Needed for Employee Reimbursements

Are Employee Reimbursements Taxable? IRS Rules (2026 Guide)

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