The Journal

Tax & accounting insight

Plain-English guidance for companies and private clients across the US, UK & UAE — 284 articles and growing.

How to Calculate Federal Income Tax Withholding for Employees
Payroll & Employment Tax

How to Calculate Federal Income Tax Withholding for Employees

Every US employer who pays wages is legally required to withhold federal income tax from employee paychecks — and gettin…

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Payroll Setup for Small Businesses: A-Z Guide in 2026
Payroll & Employment Tax

Payroll Setup for Small Businesses: A-Z Guide in 2026

Nearly 40% of small businesses in the United States face an IRS penalty every year — and payroll errors are one of the t…

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FDAP Income: Withholding Tax Rules for Foreign Persons
International & Expat Tax

FDAP Income: Withholding Tax Rules for Foreign Persons

Every year, thousands of foreign individuals and entities earn income from US sources — and the IRS requires that tax be…

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Tax Treaty Benefits for Foreign Individuals Working in the US
International & Expat Tax

Tax Treaty Benefits for Foreign Individuals Working in the US

Over 65 countries have signed tax treaties with the United States yet the vast majority of foreign nationals working in …

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US Source Income vs Non-US Source Income: Tax Treatment
International & Expat Tax

US Source Income vs Non-US Source Income: Tax Treatment

Did you know that the IRS taxes US citizens on their worldwide income — no matter where in the world they earned it? Tha…

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Social Equity Cannabis Licensing: Financial and Tax Considerations
Cannabis Accounting & Tax

Social Equity Cannabis Licensing: Financial and Tax Considerations

Social equity cannabis licensing programs are one of the most important policy developments in the US cannabis industry …

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Cannabis Advertising Restrictions and Tax Deductibility
Cannabis Accounting & Tax

Cannabis Advertising Restrictions and Tax Deductibility

Cannabis businesses in the United States face a brutal double bind: they are heavily restricted in where and how they ca…

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ITIN Application Guide for Non-US Residents Earning US Income
International & Expat Tax

ITIN Application Guide for Non-US Residents Earning US Income

The cannabis industry is booming and so is cannabis tourism. Festivals, cannabis-friendly hotel packages, consumption lo…

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Hemp vs Marijuana: Different Tax Treatment Explained
Cannabis Accounting & Tax

Hemp vs Marijuana: Different Tax Treatment Explained

Most people assume hemp and marijuana are taxed the same way — they are not. The hemp vs marijuana tax treatment differe…

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Cannabis Infused Products: Tax Classification Challenges
Cannabis Accounting & Tax

Cannabis Infused Products: Tax Classification Challenges

Cannabis-infused edibles, beverages, tinctures, and topicals are among the fastest-growing product categories in the US …

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How to Structure Cannabis Royalties and Licensing Agreements
Cannabis Accounting & Tax

How to Structure Cannabis Royalties and Licensing Agreements

Cannabis intellectual property is worth millions — but most dispensary owners and cannabis brand operators in the United…

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Cannabis Dispensary 2026 Tax Audit: Survival Guide
Cannabis Accounting & Tax

Cannabis Dispensary 2026 Tax Audit: Survival Guide

The IRS does not forget about cannabis. Even as legalization spreads across the United States, federal tax law still cla…

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Multi-Platform Creator Income: How to Track and Report All
Creator Economy Tax

Multi-Platform Creator Income: How to Track and Report All

The average full-time content creator in the United States earns income from at least four separate platforms simultaneo…

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Creating a Paper Trail: Record-Keeping for Content Creators
Creator Economy Tax

Creating a Paper Trail: Record-Keeping for Content Creators

Over 50 million Americans now identify as content creators, yet the IRS audits self-employed individuals at nearly tripl…

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Mixing Personal and Business Finances: Why It’s Dangerous
Tax Planning & Retirement

Mixing Personal and Business Finances: Why It’s Dangerous

One of the most costly mistakes self-employed Americans make is also one of the most common — mixing personal and busine…

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Documenting Business Expenses as a Content Creator: Best
Creator Economy Tax

Documenting Business Expenses as a Content Creator: Best

Poor documentation costs content creators more money than almost any other tax mistake. In an IRS audit, the burden of p…

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Content Creator Hobby Loss Rules: Avoid the IRS Trap
Creator Economy Tax

Content Creator Hobby Loss Rules: Avoid the IRS Trap

Every year, thousands of content creators across the United States lose every single business deduction they claimed — n…

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How to Prove Business Intent to the IRS for Creator Expenses
Creator Economy Tax

How to Prove Business Intent to the IRS for Creator Expenses

The IRS denies millions of dollars in creator deductions every year — not because the expenses were fake, but because cr…

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Social Media Influencer Tax Audit: What the IRS Is Looking For
Creator Economy Tax

Social Media Influencer Tax Audit: What the IRS Is Looking For

The IRS is paying closer attention to social media creators than ever before — and many influencers are completely unpre…

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Internet Service Tax Deduction for Remote Business Owners
Business Deductions

Internet Service Tax Deduction for Remote Business Owners

Remote work has become the norm for millions of Americans — but most self-employed individuals still leave money on the …

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Business Use of Personal Cell Phone: Tax Deduction Rules
Business Deductions

Business Use of Personal Cell Phone: Tax Deduction Rules

Did you know that millions of self-employed Americans leave money on the table every single tax season? One of the most …

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Working From Home in 2026: Maximizing Your Home Office
Business Deductions

Working From Home in 2026: Maximizing Your Home Office

More than 35 million Americans now work from home at least part of the time — yet millions of self-employed individuals …

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Business Travel Tax Deductions: Domestic and International
Business Deductions

Business Travel Tax Deductions: Domestic and International

Business travel is one of the most valuable and most misunderstood — tax deductions available to self-employed individua…

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Employee Gifts and Awards: Tax Treatment Guide
Business Deductions

Employee Gifts and Awards: Tax Treatment Guide

Giving employees a gift feels like a simple, generous act. But the IRS has very specific rules about employee gifts and …

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