# SW Accounting Insights > Tax, accounting, M&A and ESG articles by SW Accounting & Consulting Corp. Newest first. Full archive: https://sw-cpas.com/blog-2/ ## Articles - [California membership fees: CDTFA’s $85 threshold for 2026](https://sw-cpas.com/california-membership-fees/): CDTFA raised Regulation 1584's nominal amount to $85 effective January 1, 2026. When California membership fees are taxable and who is affected. - [International tax developments: Pillar Two, CRS, AI](https://sw-cpas.com/international-tax-developments-2026-11-15/): International tax developments US owners should act on: EU Pillar Two compliance tightens under DAC 9, CRS XML v3.0 live Jan 1, 2027, AI reshapes audits. - [State tax developments: CA AMT, Iowa, NC, Illinois](https://sw-cpas.com/state-tax-developments-2026-11-15/): State tax developments to act on: CA research credit against AMT, Iowa 2/3-vote income tax rule, NC 3.5 percent cap, Illinois targeted ad tax rules. - [Federal tax developments: PTC, WOTC, digital assets](https://sw-cpas.com/federal-tax-developments-2026-11-15/): Federal tax developments to act on: enhanced ACA PTC lapsed for 2026, WOTC in year-end extenders, digital asset rules move, IRS guidance plan. - [Is SaaS taxable? US state SaaS tax (2026)](https://sw-cpas.com/saas-tax/): Is SaaS taxable in every state? A primary-source guide to SaaS tax in New York, Texas, California, Washington, Tennessee, and Chicago. - [Do I need Ohio workers’ compensation if I send my employee there? (2026)](https://sw-cpas.com/ohio-workers-compensation-out-of-state-employer/): Ohio workers compensation is state-fund only. Out-of-state employers must register with Ohio BWC when an employee works in Ohio more than 90 consecutive days — see the rules. - [Family caregiver tax: employee or self-employed?](https://sw-cpas.com/family-caregiver-tax/): Paid to care for a loved one? IRS family caregiver tax rules decide if you're a household employee or self-employed, and if you owe employment or SE tax. - [Who files the final tax return after a death?](https://sw-cpas.com/final-tax-return/): The final tax return for a deceased family member — who signs it, which IRS forms unlock the records, and the deadlines that decide refunds. - [How do you handle taxes for a deceased taxpayer in 2026?](https://sw-cpas.com/deceased-taxpayer/): Deceased taxpayer steps the family actually needs: appoint a fiduciary, file Form 56, pull transcripts, and get the final 1040 and Form 1041 right. - [How much is US corporate tax in 2026? (Federal 21% + state)](https://sw-cpas.com/us-corporate-tax/): How much is US corporate tax in 2026? A US C-corporation pays a flat 21% federal corporate income tax on its taxable income, plus a state corporate tax that ranges from 0% to about 9.8% depending on where it is... - [What are the new Opportunity Zones for 2027?](https://sw-cpas.com/opportunity-zones/): The IRS and Treasury designated 6,576 new Opportunity Zones effective January 1, 2027. What it covers, who benefits, and how the tax incentive works. - [2027 tax inflation adjustments — what changes?](https://sw-cpas.com/2027-tax-inflation-adjustments/): The IRS set the 2027 tax inflation adjustments in Rev. Proc. 2026-35. Standard deduction, brackets, estate and gift limits, Section 179, and family credits. - [Does an unusual grant kill public charity status?](https://sw-cpas.com/unusual-grant/): An unusual grant can preserve public charity status when one big gift would otherwise fail the public support test. What IRS PLR 202641017 shows. - [How do I pull cash out of a US C-corp without double tax? (dividend vs salary vs royalty, 2026)](https://sw-cpas.com/c-corp-earnings-extraction/): How do I plan C corp earnings extraction without double tax? Compare reasonable salary (§162), dividends (§301), royalties (§482) and shareholder loans — with IRS and Treasury primary sources. - [What does a state voluntary disclosure agreement do?](https://sw-cpas.com/voluntary-disclosure-agreement/): A state voluntary disclosure agreement caps the look-back and waives penalties if you come forward first. What a VDA covers, and the MTC multistate option. - [What end of year tax moves should you make in 2026?](https://sw-cpas.com/end-of-year-tax-moves/): The 2026 end of year tax moves worth running, from a Los Angeles CPA: RMDs, Roth conversions, OBBBA senior bonus, charitable bunching, and withholding fixes. - [Can a 401h account cover active workers over 59?](https://sw-cpas.com/401h-account/): IRS Rev. Rul. 2026-22 lets a pension plan's 401h account pay medical benefits for active employees age 59 1/2 and older under section 401(a)(36). - [How do I report Korean crypto exchange tax to the IRS?](https://sw-cpas.com/korean-crypto-exchange-tax/): If you hold coins on Upbit or Bithumb, the IRS still taxes every gain. This guide maps korean crypto exchange tax onto Form 8949, Schedule D, FBAR, and FATCA. - [What slows a life science IPO under SEC review?](https://sw-cpas.com/life-science-ipo/): Life science IPO delays usually trace to the cap table — ASC 480 classification, SAB Topic 14 cheap stock, and Regulation S-X gaps. What to clean up first. - [FASB hedging update: Topic 815 decisions (2026)](https://sw-cpas.com/fasb-hedging-update/): The FASB hedging update to Topic 815: Board decisions on HTM securities, SOFR OIS, net investment hedges, transition, and the 2028 effective date explained. - [Is home equity loan interest deductible in 2026?](https://sw-cpas.com/home-equity-loan-interest/): Home equity loan interest is deductible in 2026 only when the HELOC improves the home. OBBBA made the limit permanent. What the IRS Code actually says. - [Do I owe US tax on a foreign gift from parents in Korea?](https://sw-cpas.com/foreign-gift-from-parents/): A foreign gift from parents in Korea rarely triggers US gift tax, but the IRS still expects Form 3520 once gifts top $100,000. 2026 guide. - [Which tax carryovers at death survive? (2026 CPA guide)](https://sw-cpas.com/carryovers-at-death/): Which tax carryovers at death survive and which disappear? IRS rules on capital losses, NOLs, passive activity, and charitable deductions after a spouse dies. - [California FTB Update: EBL, ETPTC, 15-Day, EPCRS](https://sw-cpas.com/california-ftb-update-2026-11-01/): A California FTB update: 2026 excess business loss limits, the new ETPTC transmission credit, the 15-day rule, and the IRS retirement plan correction programs. - [International Tax Update: UK, Malaysia, HK, NZ-India](https://sw-cpas.com/international-tax-update-2026-11-01/): An international tax update for US business owners: UK Autumn Budget 2026, Malaysia Budget 2027 SME cuts, Hong Kong IP deductions, and the NZ-India FTA. - [State and Local Tax Update: CA, CO, TX (Nov 2026)](https://sw-cpas.com/state-and-local-tax-update-2026-11-01/): A state and local tax update for business owners: California OTA Burch, FTB hub-warehouse sourcing, Colorado's 2027 software tax, and Texas EMR policy. - [Does a Korea apartment subscription win trigger US tax?](https://sw-cpas.com/korea-apartment-subscription/): A US citizen who wins a Korea apartment subscription usually owes no income tax at selection — but FBAR, Form 8938, and Form 3520 almost always apply. - [NIL income tax: What do college athletes owe the IRS?](https://sw-cpas.com/nil-income-tax/): NIL income tax rules for college athletes: Schedule C, self-employment tax, quarterly estimates, and multi-state returns. What S. 4668 does and does not change. - [What does the new EPCRS update (Rev. Proc. 26-34) do?](https://sw-cpas.com/epcrs-update/): The EPCRS update in Rev. Proc. 2026-34 expands self-correction, overhauls overpayment relief, and reshapes retirement-plan fixes. Effective Oct 22, 2026. - [IFRS 18 2027: what changes for financial reporting?](https://sw-cpas.com/ifrs-18-2027/): IFRS 18 2027 reshapes the income statement: five categories, two mandatory subtotals, and a required MPM disclosure note. Here is what CFOs should do now. - [Wyoming LLC or Delaware C-Corp: which should a solo founder pick in 2026?](https://sw-cpas.com/wyoming-llc-vs-delaware-ccorp/): Wyoming LLC vs Delaware ccorp: a solo founder's 2026 decision guide — fundraising, QSBS, franchise tax and the real yearly cost compared. - [Did the IRS deny your Kwong refund claim? What now?](https://sw-cpas.com/kwong-refund-claim/): The IRS is mailing Kwong refund claim denial letters. What they do, the two-year clock they start, and why the National Taxpayer Advocate wants a pause. - [What is the IRS dyed diesel tax relief for Q4 2026?](https://sw-cpas.com/dyed-diesel-tax-relief/): IRS dyed diesel tax relief pauses §4041(a) Form 720 reporting for Oct 1-Dec 31, 2026. What it covers, who qualifies, and what still applies. - [Is student loan forgiveness tax free in 2026?](https://sw-cpas.com/student-loan-forgiveness-tax/): Student loan forgiveness tax: after the 2025 sunset of IRC §108(f)(5), most 2026 discharges are taxable again. What is still excluded and what to do next. - [What is a safe intercompany loan rate from Korea? (2026)](https://sw-cpas.com/intercompany-loan-rate/): Setting an arm's-length intercompany loan rate from a Korean parent to a US subsidiary: AFR safe harbor, Form 5472, Section 163(j). Our 2026 CPA guide. - [IRS card payments 2026: Pay IRS directly by card?](https://sw-cpas.com/irs-card-payments/): IRS card payments change under T.D. 10060 — the IRS can now accept credit and debit cards directly. See what, when, and whether the fee is worth it. - [International tax developments: October 2026 roundup](https://sw-cpas.com/international-tax-developments-2026-10-25/): This weekly digest of international tax developments collects the court rulings, draft legislation, and OECD updates from mid to late October 2026 that affect U.S.-based business owners selling, holding, or investing across borders. We filtered for items with a real... - [State tax developments: October 2026 roundup](https://sw-cpas.com/state-tax-developments-2026-10-25/): This week's state tax developments business owners should act on: California digital products tax, Illinois crypto rules, dyed diesel relief, more. - [IFRS for SMEs: September 2026 Update explained](https://sw-cpas.com/ifrs-for-smes/): IFRS for SMEs September 2026 Update: Section 34 agriculture, the Consolidation Exception Exposure Draft, new IASB modules, 88 jurisdictions. - [What’s new in Social Security wage base 2027?](https://sw-cpas.com/social-security-wage-base-2027/): What is the 2027 Social Security wage base? The Social Security Administration set the 2027 taxable maximum at $192,300, up from $184,500 in 2026, with a 3.6% COLA for benefits. The social security wage base 2027 raises the maximum employee... - [Can my Korean parent use the services cost method?](https://sw-cpas.com/services-cost-method/): Can my Korean parent charge my US subsidiary at cost? Learn the services cost method safe harbor rules and Form 5472 requirements. - [How does OBBBA change the charitable deduction in 2026?](https://sw-cpas.com/charitable-deduction/): Does OBBBA change the charitable deduction in 2026? Yes. Starting with the 2026 tax year, a new 0.5%-of-AGI floor and a 2/37ths cap on itemized deductions reduce the charitable deduction for most itemizers, but a new $2,000 above-the-line deduction and... - [Are IRS partnership audits really down in 2026?](https://sw-cpas.com/irs-partnership-audits/): Are IRS partnership audits really going away? Treasury performance data show partnership examination starts fell about 76% from fiscal year 2023 to fiscal year 2025, but IRS partnership audits are still live for the biggest partnerships, and the Bipartisan Budget... - [Who gets the IRS adoption credit refund in 2026?](https://sw-cpas.com/adoption-credit-refund/): The IRS is sending an automatic adoption credit refund for 2020–2024 carryforwards. Who qualifies, the $5,000 cap, and when to amend. - [Is my IRA 401(k) withdrawal taxable in Korea or the US?](https://sw-cpas.com/ira-401k-korea-withdrawal/): If you're a US citizen in Korea, the US always taxes your IRA 401k Korea withdrawal. Korea may tax it too — here's how the treaty, Form 1116, FBAR, and 2026 RMDs line up. - [What are the new premium tax credit rules under OBBBA?](https://sw-cpas.com/premium-tax-credit/): OBBBA rewrites the premium tax credit. IRS proposed regulations end the repayment cap, change verification, and shift coverage months — here is what matters. - [What is pro forma financial information? SEC Article 11](https://sw-cpas.com/pro-forma-financial-information/): When the SEC requires pro forma financial information under Reg S-X Article 11, the three adjustment categories, and Form 8-K timing. - [Can stablecoin cash equivalents pass FASB’s test?](https://sw-cpas.com/stablecoin-cash-equivalents/): FASB's proposed ASU shows when stablecoin cash equivalents meet Topic 230. Three attributes, new disclosures, comments due Nov 19, 2026. - [How should a Korean company choose a US CPA firm? (And what to bring to the first consultation)](https://sw-cpas.com/choose-us-cpa-firm-korean-company/): Five things a Korean company should compare when choosing a US CPA firm, who should coordinate with headquarters, what to receive monthly, and what to bring to the first consultation. - [Can a US startup get Korean TIPS through a reverse flip?](https://sw-cpas.com/reverse-flip-korea/): A US-top Delaware startup cannot receive Korean TIPS directly. See how a reverse flip Korea triggers IRC §367, §7874 and lost QSBS before the grant arrives. ## Topics - [Tax](https://sw-cpas.com/category/tax/): 307 articles - [Tax Tips](https://sw-cpas.com/category/tax-tips/): 118 articles - [Business Tax](https://sw-cpas.com/category/business-tax/): 100 articles - [Accounting](https://sw-cpas.com/category/accounting/): 75 articles - [Retirement](https://sw-cpas.com/category/retirement/): 38 articles - [FASB](https://sw-cpas.com/category/accounting/fasb/): 30 articles - [Global Tax Updates](https://sw-cpas.com/category/global-tax-updates/): 17 articles - [IFRS](https://sw-cpas.com/category/accounting/ifrs/): 14 articles - [Real Estate Tax](https://sw-cpas.com/category/real-estate-tax/): 12 articles - [US Labor Law](https://sw-cpas.com/category/us-labor-law/): 12 articles - [CPA](https://sw-cpas.com/category/cpa/): 11 articles - [Economies](https://sw-cpas.com/category/economies/): 11 articles - [M&A](https://sw-cpas.com/category/ma/): 10 articles - [ESG](https://sw-cpas.com/category/esg/): 10 articles - [Social Security](https://sw-cpas.com/category/social-security/): 4 articles - [General](https://sw-cpas.com/category/general/): 2 articles