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What Is a QAP? Understanding Qualified Allocation Plans and LIHTC

Safa Bari September 24, 2026

What Is a QAP? Understanding Qualified Allocation Plans and LIHTC A Qualified Allocation Plan (QAP) is the framework a state housing agency uses to establish priorities and criteria for awarding Low-Income Housing Tax Credits (LIHTC) to affordable housing developments. Because demand for LIHTC funding often exceeds the amount of credits available, the QAP plays an important role in determining which

Energy Tax Incentive

What Is a QAP? Understanding Qualified Allocation Plans and LIHTC

Safa Bari September 24, 2026

Cost Seg

Overview of Form 3115: What Business Owners Need to Know About Changing Your Accounting Method

Overview of Form 3115: What Business Owners Need to Know About Changing Your Accounting Method Form 3115, Application for Change in Accounting Method, is the IRS form businesses file to request or report a change in how they recognize income or expenses for tax purposes — such as switching from

Matt McKinney September 15, 2026

Energy Tax Incentive

What Is a QAP? Understanding Qualified Allocation Plans and LIHTC

What Is a QAP? Understanding Qualified Allocation Plans and LIHTC A Qualified Allocation Plan (QAP) is the framework a state

Safa Bari September 24, 2026

Cost Seg

Overview of Form 3115: What Business Owners Need to Know About Changing Your Accounting Method

Overview of Form 3115: What Business Owners Need to Know About Changing Your Accounting Method Form 3115, Application for Change

Matt McKinney September 15, 2026

washington business people working at table with laptop

Sales & Use Tax

The Same Digital Service, Different Tax Result:Why State-by-State Taxability Reviews Matter in 2026

Digital products and technology services continue to blur the traditional line between taxable property and nontaxable services. For multistate businesses,

Deborah Dingess September 14, 2026

R&D

R&D

How to Qualify your R&D Tax Credit Provider

Our consultative approach sets us apart from other providers. It allows us to invest time in understanding clients’ history, current business direction and future growth objectives. Each year we re-evaluate a company’s ability to take the credit and provide ongoing recommendations to improve the R&D tax credit process. Our nationwide team of

Rachel Bishop, CPA February 10, 2022

179D

R&D & Energy For Real Estate: Tax Accounting Methods

What Does the IRS Extending the R&D Tax Credit Claims Transition Period Mean? Construction and real estate firms often ask us: “How do we qualify for the R&D tax credit?” Our boilerplate answer is to review the 4-part test below to ensure you have a qualification marker that covers the

Deb Roth, CPA November 15, 2021

Cost Segregation

Energy

Sales & Use Tax

person calculating sales and use tax with calculator on table

Sales & Use Tax

What is the difference between Sales & Use Tax and Value Added Tax?

Sales and Use Taxes vs Value Added Tax Sales and use taxes in the United States and the value-added tax (VAT) used in most other countries have some similarities and differences. Similarities: Both sales and use taxes and VAT are indirect taxes, meaning that they are levied on the sale

Chris Vignone February 10, 2023

Sales & Use Tax

Refund Opportunities on Purchases of SaaS in Specific Industries and Jurisdictions

The Changing Landscape of Sales Tax in the Age of SaaS The continued changes in the world of software have opened the door to many opportunities for sales tax refunds. The economic benefit of these opportunities can vary depending on one’s industry and location. Generally, a sales tax refund on purchases

Jonathan Kraft January 31, 2023

LIFO

Section 174

Section 174

Educating Clients on Section 174: A Guide for CPAs

Understanding Section 174 and Its Impact Section 174 of the Internal Revenue Code governs the treatment of Specified Research or

Jordan Fazio February 26, 2025

person working with floating 174 expenditure bar graph

Section 174

Section 174 Explained

What is Section 174? Section 174 of the Internal Revenue Code now defines the treatment of Specified Research or Experimental

Deb Roth, CPA June 4, 2024

Section 174

Offsetting Section 174 R&E Software Development Tax Liability With R&D Tax Credits

Section 174 Changes Impact R&D Tax Credits for Software The new changes to Section 174 have a significant impact on

Deb Roth, CPA April 16, 2023

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Resources

Blogs

Featured Blogs

Featured Blogs

What Is a QAP? Understanding Qualified Allocation Plans and LIHTC

What Is a QAP? Understanding Qualified Allocation Plans and LIHTC

Overview of Form 3115: What Business Owners Need to Know About Changing Your Accounting Method

What Is a QAP? Understanding Qualified Allocation Plans and LIHTC

Overview of Form 3115: What Business Owners Need to Know About Changing Your Accounting Method

The Same Digital Service, Different Tax Result:Why State-by-State Taxability Reviews Matter in 2026

R&D

How to Qualify your R&D Tax Credit Provider

R&D & Energy For Real Estate: Tax Accounting Methods

Cost Segregation

Energy

Sales & Use Tax

What is the difference between Sales & Use Tax and Value Added Tax?

Refund Opportunities on Purchases of SaaS in Specific Industries and Jurisdictions

LIFO

Section 174

Educating Clients on Section 174: A Guide for CPAs

Section 174 Explained

Offsetting Section 174 R&E Software Development Tax Liability With R&D Tax Credits

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