Nottingham CPA PC: Tax Insightshttps://nottinghamcpa.com/insights/Plain-English tax articles from Hunter Nottingham, JD, CPA.en-usFri, 16 Oct 2026 18:20:00 -0400Rental Depreciation: How the 27.5-Year Schedule Workshttps://nottinghamcpa.com/insights/depreciation-explainedhttps://nottinghamcpa.com/insights/depreciation-explainedFri, 16 Oct 2026 18:20:00 -0400Real EstateRental buildings are depreciated over 27.5 years with the mid-month convention, and land is excluded. See the basis split and a computed nine-year schedule.Estimated Taxes Without Guessing: Which Safe Harbor Fits Youhttps://nottinghamcpa.com/insights/safe-harbor-estimateshttps://nottinghamcpa.com/insights/safe-harbor-estimatesFri, 16 Oct 2026 11:39:00 -0400Self-EmployedPay the smaller of 90% of this year's tax or 100% of last year's (110% above $150,000 of AGI) and the underpayment penalty is off the table. The 2026 math.The QBI Deduction: What It Is, Who Gets It, and How It Is Limitedhttps://nottinghamcpa.com/insights/qbi-deduction-explainedhttps://nottinghamcpa.com/insights/qbi-deduction-explainedThu, 15 Oct 2026 11:42:00 -0400Small BusinessThe QBI deduction lets many business owners deduct up to 20% of business profit. Here is who gets it, how 2026 limits work, and where S corp pay fits.Exercise ISOs Without an AMT Surprisehttps://nottinghamcpa.com/insights/iso-exercise-amthttps://nottinghamcpa.com/insights/iso-exercise-amtMon, 12 Oct 2026 09:05:00 -0400Stock CompensationExercising ISOs adds the spread to your AMT income even if you sell nothing. See the 2026 exemption, a worked example and how the credit gets it back.RSU Withholding Is Often Too Low. Here Is the Gap and the Fixhttps://nottinghamcpa.com/insights/rsu-withholding-gaphttps://nottinghamcpa.com/insights/rsu-withholding-gapSat, 10 Oct 2026 16:33:00 -0400Stock CompensationEmployers often withhold a flat 22% when RSUs vest, but your bracket may be 32% or 35%. See the 2026 math, the shortfall, and ways to close it.The 2026 Year-End Tax Checklist: What Has to Happen by December 31https://nottinghamcpa.com/insights/year-end-tax-planning-checklisthttps://nottinghamcpa.com/insights/year-end-tax-planning-checklistThu, 08 Oct 2026 08:41:00 -0400Tax PlanningWhich 2026 tax moves must happen by December 31 and which can wait until April 15, 2027: charitable gifts, equipment, HSA, IRA, SEP and estimates.You Filed an Extension. Here Is What Still Has to Happenhttps://nottinghamcpa.com/insights/extension-filed-what-nowhttps://nottinghamcpa.com/insights/extension-filed-what-nowTue, 06 Oct 2026 07:54:00 -0400IRS HelpForm 4868 gave you until October 15, 2026 to file your 2025 return, not to pay. See how interest and penalties work and what to do before the deadline.