Insights
Practical reading for
owner decisions
Tax, accounting, and transition guidance written for owner-led companies in Idaho and Utah.
Home Office and §280A Rules for 1099 Physicians
The regular-and-exclusive-use rule is the whole game. Miss it and the 1099 physician home office deduction disappears no matter how many square feet...
View DetailsHIPAA-Compliant Vendor Management for Medical Practice Financial Systems
Which financial vendors need a Business Associate Agreement? How to keep PHI out of your accounting system. HIPAA rules for medical practice CPAs.
View DetailsH-2A Farm Labor: Accounting and Tax Compliance for Employers
H-2A wages are exempt from FICA and FUTA but not income tax withholding. Here's what Idaho and Utah farm employers actually owe on H-2A payroll.
View DetailsGifting Land vs. Cash: Which Move Makes Sense for Your Farm?
Gifting farmland transfers a lifetime of appreciation with it. Cash does not. Here's how Idaho and Utah farm families should think about the tradeoff.
View DetailsFDA and USDA Compliance for Food Manufacturers: The CPA View
Food manufacturers face FDA and USDA compliance costs from facility registration to FSMA. Learn where the real financial impact lands.
View DetailsFarm Succession Planning: 6 Steps Every Family Farm Should Take
A six-step succession checklist Idaho and Utah farm families can act on this quarter. From asset inventory to review cadence, without the legal-brief bloat.
View DetailsFarm Net Operating Loss Rules Every Idaho Grower Should Know
Farm losses still get the two-year carryback that regular businesses lost. Here's how Idaho growers should think about elections, limits, and Form 1045.
View DetailsHow Farm Income Averaging Works for Idaho Farmers and Ranchers
One big year rarely comes back the next. A potato grower who catches a price spike, a Cassia County dairy that lands three strong milk months in a…
View DetailsFarm Profitability by Enterprise: Which Crops Are Actually Paying?
A whole-farm profit number hides the enterprise that lost money. Here's how Idaho and Utah farms split the P&L by crop and cattle to sharpen decisions.
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