Slovenia's 2026 Normiranci Overhaul: What Freelancers and Sole Proprietors Need to Know
Slovenia's 2026 reforms lift normiranci ceilings to €150,000/€70,000 with new progressive tiers — what freelancers owe and the year-end moves to make.
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Tax
Tax strategies, planning, and compliance for individuals and businesses
On Strike? Your Strike Pay Is Taxable Income — and Nobody Withholds a Dime
Strike pay is taxable income per IRS Publication 525, reported on Form 1099-MISC with zero withheld — pay estimates now or owe tax plus penalty in April.
Canceled Mortgage Debt Is Taxable Again in 2026: What the Expired Principal-Residence Exclusion Means for You
Canceled mortgage debt is taxable income again in 2026 — the IRS principal-residence exclusion expired. Insolvency and bankruptcy on Form 982 can shelter you.
Don't Buy That Mutual Fund in December — the IRS Will Tax Gains You Never Earned
Buying a mutual fund before its December record date hands you IRS tax on a full year of gains you never earned — wait until after the ex-dividend date.
Florida's Closing-Cost Sticker Shock: The $0.70 Doc Stamp Tax and $0.20 Intangible Tax, Explained
Florida taxes deeds at $0.70 per $100 and mortgages at $0.35 plus $0.20 per $100 — $5,700 on a $500K purchase with a $400K loan, before title fees.
Living on a Fellowship or Research Stipend? What the IRS Taxes, What It Doesn't, and How to Report It With No W-2
Fellowship stipends spent on living expenses are taxable under Section 117 — report them on Schedule 1, line 8r and pay quarterly estimates.
Got a Math Error Notice? The IRS Already Changed Your Return — You Have 60 Days to Push Back
A math error notice means the IRS already assessed the tax — request an abatement within 60 days or lose prepayment Tax Court rights.
Your Tax Deadline Falls on a Weekend. Do You Owe Penalties on Monday?
IRS Section 7503 moves any tax deadline landing on a weekend or D.C. holiday to the next business day — but state dates and EFTPS cutoffs don't always follow.
The Taxpayer Bill of Rights: Your 10 IRS Rights in Audits, Appeals, and Collection
The IRS must honor 10 codified taxpayer rights. Know the 30-day appeal, 90-day Tax Court and 30-day CDP deadlines, and when to call the Taxpayer Advocate.
Washington's Small-Business B&O Tax Credit Is Set to More Than Double in 2029 — If Its Funding Survives
Washington's small-business B&O credit rises to $375/$125 monthly in 2029 — unless voters repeal its funding on Nov 3 or courts strike it.
Leaving the US? You May Need an IRS Sailing Permit Before You Board
Most non-citizens leaving the US need an IRS sailing permit: file Form 2063 or 1040-C in person 2 weeks to 30 days before you depart.
Marriage Penalty vs. Marriage Bonus: What Filing Jointly Really Costs (or Saves) You in 2026
A single $120K earner saves $7,530 filing jointly in 2026, while two top earners pay up to $10,250 more — federal thresholds decide.