US Tax Guides 2026
Free plain-English guides to federal and state tax law for self-employed Americans. No signup, no paywall.
72 guides published · last site review 2026-05-27
Core federal tax guides
Foundational federal mechanics every self-employed American needs.
§174 R&D Capitalisation Guide
R&E expense capitalisation and the §41 credit interaction.
2026 Tax Deadlines
Every federal and state tax deadline that matters in 2026.
Depreciation, §179, and Bonus Depreciation
MACRS, §179 expensing, and bonus depreciation under OBBBA.
Excess Business Loss Limitation
Coming soon§461(l) limits on non-corporate business losses.
FBAR & FATCA Streamlined Guide
Foreign bank account reporting and streamlined filing compliance.
Filing Status Guide
Single, MFJ, MFS, HoH, and Qualifying Widow(er) rules.
Home Office Deduction Guide
Simplified vs actual method and exclusive-use requirements.
LLC vs S-Corp Election Guide
Form 2553 timing and the trade-offs of S-Corp status.
Multi-State Tax Guide
Residency, sourcing, apportionment, and credit for taxes paid.
QBI §199A Deduction Guide
Pass-through deduction with SSTB and W-2 wage limits.
QSBS §1202 Guide
Qualified Small Business Stock gain exclusion.
Quarterly Estimated Taxes Guide
Form 1040-ES, safe-harbour rules, and due dates.
Reasonable Compensation Guide
How the IRS defines reasonable comp for S-Corp owners.
Schedule C Guide
Reporting self-employment income and expenses on Schedule C.
Self-Employment Tax Guide
How Schedule SE works, what counts, and how to plan for it.
Standard vs Itemized Deductions
When itemising beats the standard deduction in 2026.
Stock Options & RSUs Guide
Coming soonISO, NSO, RSU, and ESPP tax treatment with AMT triggers.
Wayfair Sales Tax Nexus Guide
Economic nexus thresholds and registration after Wayfair.
Worker Classification (1099 vs W-2)
The IRS common-law test and §530 relief.
Situational & crisis guides
When something specific changes — IRS letters, equity comp, life events, deadlines.
1099-K Threshold Guide
Online sellers, gig workers, side-hustle operators, and anyone who receives payments through third-party settlement organizations (PayPal,…
ACA Health Insurance
Self-employed individuals, freelancers, gig workers, and small business owners who need health insurance through the ACA marketplace and wa…
Alternative Minimum Tax (AMT)
Higher-income individuals, equity-compensated employees, holders of private-activity municipal bonds, and business owners with accelerated…
Americans Abroad
US citizens and resident aliens living and working abroad who need to understand their ongoing US tax obligations, the Foreign Earned Incom…
Backdoor Roth IRA Guide
High-income earners who exceed Roth IRA income limits and want to fund Roth accounts through the backdoor strategy (non-deductible Traditio…
BOI Reporting
LLC owners, corporation shareholders, and small business founders who need to understand their Beneficial Ownership Information (BOI) repor…
Business Expenses
Self-employed individuals, sole proprietors, independent contractors, and single-member LLC owners who file Schedule C and need to understa…
Children and Tax Credits
Self-employed parents, single parents, and custodial parents who need to understand the full range of child-related tax benefits, including…
Crypto Tax Guide
Self-employed people, freelancers, traders, and small-business owners who buy, sell, swap, spend, earn, mine, or stake cryptocurrency and o…
Disaster Relief Tax Guide
Individuals and self-employed taxpayers who have experienced property loss, damage, or destruction from a federally declared disaster — hur…
Divorce and Taxes
Self-employed individuals, sole proprietors, and small business owners who are going through a divorce or legal separation and need to unde…
Equity Compensation Tax Guide: ESPP, NSO, and Section 83(b)
Employees participating in Employee Stock Purchase Plans, recipients of Non-Qualified Stock Options, and startup founders or early employee…
Estate Planning
Self-employed individuals, sole proprietors, and small business owners who need to understand how federal and state estate taxes apply to t…
Expatriation & the Exit Tax
US citizens considering renouncing citizenship and long-term green card holders planning to abandon their status, who need to understand wh…
First 90 Days Freelance
People who have just left W-2 employment to go freelance, start a sole proprietorship, or launch a one-person business -- and need to know…
Gambling and Sports Betting Tax Guide
Casual gamblers, sports bettors, online poker players, and semi-professional gambling participants who need to understand that ALL gambling…
Hiring Your First Employee
Self-employed individuals and small business owners who are ready to hire their first employee and need to understand employer tax obligati…
HSA Tax Strategy Guide
Employees and self-employed individuals enrolled in High Deductible Health Plans who want to maximize the triple tax advantage of Health Sa…
Inherited IRA Guide
Non-spouse beneficiaries who inherited Traditional or Roth IRAs after 2019 and must navigate the SECURE Act 10-year distribution rule — inc…
Innocent Spouse vs Injured Spouse
Married taxpayers (including recently divorced or separated individuals) who face IRS liability for a spouse's unreported income or erroneo…
IRS Appeals
Taxpayers who disagree with an IRS audit finding, proposed assessment, or collection action and want to understand every available path to…
IRS Audit Guide
Self-employed individuals, small business owners, and freelancers who have received an IRS audit notice or want to understand audit procedu…
IRS Collection
Taxpayers who owe back taxes and are facing or at risk of IRS collection actions including federal tax liens, wage garnishments, bank levie…
ISO Tax Guide
Startup and growth-company employees who hold Incentive Stock Options and need to understand the Alternative Minimum Tax at exercise, the d…
Marriage and Taxes
Married self-employed individuals and two-income couples who need to understand the tax consequences of marriage, when married filing joint…
NOL and Business Losses
Self-employed individuals, sole proprietors, and small business owners who experienced a business loss and need to understand how net opera…
Offer in Compromise
Taxpayers with significant tax debt who cannot pay in full and want to understand whether they qualify to settle their IRS debt for a reduc…
Penalty Abatement
Taxpayers who have been assessed IRS penalties for late filing, late payment, estimated tax underpayment, or accuracy-related issues and wa…
PTET SALT Cap Workaround
Owners of partnerships, S-corporations, and multi-member LLCs in states with an income tax who are losing real money to the federal SALT de…
Real Estate Investor Tax Guide
Self-directed investors and self-employed people who own rental property -- long-term rentals, short-term rentals, or a growing portfolio -…
Reentry and Starting a Business
Formerly incarcerated individuals who need to resolve unfiled returns and back-tax obligations, navigate business formation without backgro…
Retirement Planning
Self-employed individuals, sole proprietors, freelancers, and small business owners who want to understand the full range of retirement pla…
RSU Tax Guide
Employees who receive Restricted Stock Units as part of their compensation — software engineers, executives, and professionals at publicly…
S-Corp Decision Point
Self-employed individuals and sole proprietors whose net Schedule C income has crossed $80,000-$100,000 and need to evaluate whether electi…
Short-Term Rentals Tax Guide
Hosts and investors running short-term rentals on Airbnb, VRBO, and similar platforms who want to understand how STR income is taxed, when…
Student Loan Forgiveness Tax Guide
Borrowers approaching or receiving student loan forgiveness through Income-Driven Repayment plans, Public Service Loan Forgiveness, Borrowe…
Tax Changes 2026
All US taxpayers, self-employed individuals, and small business owners who need to understand how the One Big Beautiful Bill Act (OBBBA) ch…
Tax Identity Theft
Taxpayers who have been victims of tax-related identity theft (someone filed a fraudulent return using their Social Security number), or wh…
US Tax Glossary 2026
Anyone navigating their US tax return for the first time or the fiftieth — freelancers who keep hearing about 'above-the-line deductions' b…
Lived-experience guides
Tax mechanics through the lens of real circumstances, not just statute.
Accidental Landlord Tax Guide
People who couldn't sell their home -- due to an underwater mortgage, job relocation, market downturn, or life change -- and became landlor…
ADHD and Tax Admin
Self-employed individuals with ADHD who struggle with tax deadlines, paperwork, sustained bookkeeping attention, and the executive-function…
Bereavement and Estate Tax for the Self-Employed
Self-employed individuals dealing with the tax consequences of losing a spouse or business partner during the tax year -- including final r…
Caregiving and Self-Employment Tax
Self-employed individuals who are also unpaid caregivers for aging parents, disabled spouses, or other family members -- and whose caregivi…
Chronic Pain and Self-Employment Tax
Self-employed individuals managing chronic pain conditions -- fibromyalgia, chronic back pain, migraines, autoimmune disorders, neuropathy,…
Criminal Record and Self-Employment Tax
People re-entering the workforce after incarceration, starting self-employment or small businesses, and navigating tax filing obligations -…
Digital Nomad Tax Guide
US citizens and permanent residents who work remotely from foreign countries while earning self-employment income -- navigating worldwide t…
Gender Transition Medical Expenses
Transgender and gender-diverse individuals incurring medical expenses related to gender transition, including hormone therapy, surgical pro…
Military Deployment and Taxes
Active-duty military personnel deployed to combat zones or hazardous duty areas, their spouses, and recently returned service members navig…
Mixed-Status Household
Families where household members have different immigration statuses -- typically a combination of US citizens, permanent residents, DACA r…
Recently Widowed
Individuals who have lost a spouse and face immediate tax filing decisions, the transition from joint to single filing status, step-up in b…
Recovery and Addiction
Individuals in recovery from substance use disorder who incurred significant treatment costs, missed tax deadlines during active addiction,…
Serious Illness and Self-Employment Tax
Self-employed individuals dealing with cancer, chronic illness onset, or acquired disability during a tax year -- facing reduced income, hi…
Single Parent Self-Employment Tax
Self-employed single parents navigating Head of Household status, childcare credits, earned income credits, and the challenge of variable f…