.webp){kind=logo}
Tax Cafe — Autarky Tax and Accounting
Autarky Tax & Accounting
Tax Cafe
Practical guides, tax planning strategies, and accounting insights from our CPAs and Enrolled Agents
NIL & Student-Athlete Tax
Individual Tax · Jun 24, 2026
NIL Earners & Student-Athletes: Your Complete Tax Guide
International Tax · Jul 23, 2026
International Student-Athletes, NIL Income, U.S. Tax Residency, and FIRPTA
International Tax · Jul 24, 2026
O-1A and P-1A Athletes: The Only NIL Solutions for International Collegiate Athletes
Individual Tax · Jul 25, 2026
The Jock Tax and NIL: How State Income Taxes Follow Student-Athletes Across State Lines
NIL & Student-Athlete Tax · Jul 27, 2026
The Arizona Sports Agency Landscape: Who Protects Your Wealth?
NIL & Student-Athlete Tax · Jul 27, 2026
NIL Isn't Free: What Every Student-Athlete Should Know Before Signing
110 posts
QSBS: The §1202 Exclusion That Can Eliminate Millions in Capital Gains Tax
Section 1202 of the Internal Revenue Code allows founders and early investors in qualifying small businesses to exclude up to $10 million — or ten times their basis — in capital gains from federal income tax entirely. Most people who qualify have never heard of it.
H-1B Visa Holders and FBAR: What You Are Required to Report to FinCEN
H-1B workers are U.S. tax residents from day one — which means FBAR obligations apply the moment foreign account balances cross $10,000. Most H-1B holders do not know this until it is too late.
Au Pairs and U.S. Taxes: What the IRS and State Department Require
Au pairs on J-1 visas face a unique set of IRS and Department of State obligations that most host families and au pairs get wrong. Here is what both sides must know.
Transfer Pricing for U.S. Multinationals: How to Build a Defensible Intercompany Pricing Structure
If your U.S. business owns foreign subsidiaries, every transaction between those entities — product sales, management fees, royalties, loans — must be priced as if the parties were unrelated. Here is how to build a structure that survives IRS scrutiny.
The Tip Income Tax Exclusion: What Tipped Workers and Employers Actually Need to Know
The One Big Beautiful Bill Act excludes tip income from federal income tax through 2028 — but the FICA obligation survives, employer reporting rules still apply, and the exclusion phases out at higher incomes. Here is the full picture.
Horse Business Taxation: Depreciation, Hobby Loss Defense, and the S Corp Election
Horse operations sit at the intersection of passion and commerce — which makes them one of the IRS''s most audited business categories. This guide covers MACRS depreciation, the §183 nine-factor hobby loss defense, multi-state nexus for equine businesses, and when an S corp election makes sense.
Real-World Applications: Enmanuel, Poa, and What They Actually Mean
Hansel Enmanuel''s O-1A approval and the Poa v. Jaddou litigation are the two most-cited matters in NIL immigration law. Neither is a safe harbor. Here is what they actually establish — and how to use them correctly in a USCIS petition.
The Arizona Sports Agency Landscape: Who Protects Your Wealth?
Arizona is home to a growing roster of sports agencies — but not all of them are equipped to protect your money. Here is what every athlete needs to know before signing.
NIL Isn't Free: What Every Student-Athlete Should Know Before Signing with a Marketing Firm
The biggest financial threat to a college athlete is rarely an outright scam. More often, wealth is lost through contracts, fees, and poor advice that quietly shift value away from the athlete.