What Is the New Account Exception Under Regulation CC?
Learn how the new account exception under Regulation CC works, from which deposits face delays to hold rules early on and options if funds sit too long.
Captive Insurance Pros and Cons: IRS Tests and Exit Costs
Learn how the pros and cons of captive insurance play out, from real costs and benefits to IRS scrutiny, domicile choices, and the true cost of exiting.
When Was the Patriot Act Passed: Signing, Sunset, and Expiration
Learn how the Patriot Act passed Congress after 9/11, from its rushed enactment and core surveillance powers through its sunset clauses and later reauthorizations.
Are Wire Transfers Over $10,000 Reported to the IRS?
Learn when wire transfers over $10,000 are reported to the IRS, from bank records and suspicious activity to international wires, gifts, and structuring.
What Is Form I-391? Refund, Breach Notice, and CeBONDS
Learn how Form I-391 works after ICE cancels an immigration bond, from claiming your refund to handling breach notices and electronic delivery.
GLD ETF Tax Treatment: 28% Rate, NIIT, and Cost-Basis Adjustments
Learn how GLD ETF tax treatment works, from its collectible classification and applicable rates to annual cost-basis adjustments and reporting on your return.
What Is a 6-K Filing? Triggers, Filers, and Deadlines
Learn how a 6-K filing works for foreign private issuers on U.S. exchanges, from disclosure triggers through filer duties, deadlines, and public access.
Can You Get a Business Cell Phone With Your EIN?
Learn how opening a business cell phone account with an EIN works, from paperwork and credit checks to building business credit and porting numbers.
O-1 Visa Requirements, Eligibility, and Processing Times
Learn how O-1 visa requirements work, from proving extraordinary ability and filing the petition to processing times, visa duration, and dependents.
How to Fill Out and Submit Form 14134: Legal Basis, Filing, and Denials
Learn how to fill out Form 14134 to request subordination of a federal tax lien, from choosing your legal basis and filing through IRS review and denials.