Bartering: No Cash, Same Income

It is a taxable event even though it is often hard to trace

Nov 6 • Thomas A. Gorczynski

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October 2026

Ask Tom Anything - October 2026

Your tax questions answered for paid subscribers only

Oct 30

2

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Is Your Continuing Education Making You Better?

Meeting the hour requirement and staying competent are different goals

Oct 23 • Thomas A. Gorczynski

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Significant Participation: The Forgotten §469 Test

Between 100 and 500 hours, income can be nonpassive while the losses stay passive

Oct 16 • Thomas A. Gorczynski

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Are the $500 ACA Rebate Checks Taxable?

No guidance has been issued yet but general tax principles provide an answer

Oct 7 • Thomas A. Gorczynski

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The Evolving Educator Deduction

One deduction became two, and preschool teachers now qualify

Oct 2 • Thomas A. Gorczynski

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September 2026

Ask Tom Anything - September 2026

Your tax questions answered for paid subscribers only

Sep 25

3

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Referral Fees: Justifiable or Unethical?

Should tax practitioners pay referral fees to other practitioners?

Sep 16 • Thomas A. Gorczynski

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Refundable Credits Restricted Under New Proposed Regulations

A resident alien with a valid SSN can still lose access to refundable credits

Sep 11 • Thomas A. Gorczynski

14

August 2026

An Overview of H.R. 5366, the Doug LaMalfa Federal Disaster Tax Relief Certainty Act

The proposal provides more certainty for disaster tax treatment

Aug 28 • Thomas A. Gorczynski

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Ask Tom Anything - August 2026

Your tax questions answered for paid subscribers only

Aug 28

2

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My Enrolled Agent Journey

Everything that mattered came from something unplanned

Aug 17 • Thomas A. Gorczynski

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