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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
IRC 712: How Family Partnership Interests Are Valued for Estate and Gift Tax
IRC Section 712 governs how partnership interests held by a decedent are valued for estate and gift tax purposes. Learn how this rule interacts with FLPs, valuation discounts, and your overall estate plan.
Taxation of Litigation Settlements: What Every Plaintiff and Defendant Needs to Know
Receiving a settlement check does not end your legal matter — it begins a tax analysis. Whether the proceeds are taxable, at what rate, and how attorney fees are treated depends entirely on the nature of the underlying claim. The IRS taxes settlements based on what they replace, not what they are called.
IRC §1031 Exchange Strategies and Cost Segregation Integration: The Complete Playbook
A §1031 exchange defers capital gains tax. Cost segregation accelerates depreciation deductions. Used together, they are the most powerful combination in real estate tax planning — but the integration requires careful sequencing to avoid triggering the very taxes you are trying to defer.
Tax Residency Planning for High-Net-Worth Individuals: A Strategic Guide
For high-net-worth individuals, where you are a tax resident is one of the most consequential financial decisions you will make. State exit planning, expatriation under IRC §877A, treaty tie-breakers, Puerto Rico incentives, and the covered expatriate rules — here is the full framework.
Tax Planning for Remote Workers and Digital Nomads: A Complete Guide
Working remotely from another state or another country creates tax obligations most people never see coming — state nexus, foreign income exclusions, self-employment tax, and treaty traps. Here is how to plan around all of them.
Entity Selection for International Tax Clients: C-Corp, S-Corp, or Partnership?
The wrong entity structure can cost a US person with international operations hundreds of thousands of dollars in avoidable tax. Here is how to think through C-corp, S-corp, and partnership structures when cross-border income, foreign shareholders, or overseas operations are in the picture.
What Does Foreign Tax Reporting Actually Cost? A Scenario-by-Scenario Breakdown
US persons with foreign income, accounts, or business interests face some of the most expensive compliance work in the tax code. Here is what you should realistically expect to pay — and why — across eight common scenarios.
Receiving an Inheritance from England: U.S. Tax and Reporting Requirements
An inheritance from England may not be taxable in the US — but it can still trigger Form 3520, FBAR, Form 8938, and other reporting obligations with steep penalties for non-compliance.
Selling an S Corporation: Should You Choose an Asset Sale or a Stock Sale?
The structure of your S-corporation sale — asset sale vs. stock sale — can mean the difference of hundreds of thousands of dollars in after-tax proceeds. Here is what every owner needs to know before signing a letter of intent.