Tax Professional How-To Guides — 30 Step-by-Step Practitioner Guides
Step-by-step guides for every major tax procedure — IRS audits, entity setup, retirement plans, international reporting, and practice development. Updated for 2026.
Tax professionals need clear, actionable procedures — not just rules. This library provides step-by-step guides for every major tax procedure, from responding to an IRS audit to setting up a Solo 401(k). Each guide includes the exact steps, deadlines, forms, and practitioner notes needed to execute correctly.
All procedures are updated for 2026 and consistent with current Circular 230 requirements.
IRS Procedures
Step-by-step guides for handling IRS situations.
How to Respond to an IRS Audit
Correspondence, office, and field audit response procedures.
Read Guide ›How to Handle an IRS Notice
CP2000, CP2501, and automated adjustment notice response guide.
Read Guide ›How to Handle IRS Collections
Liens, levies, and Collection Due Process rights.
Read Guide ›How to Handle Late Filing Penalties
FTA, reasonable cause, and penalty abatement strategies.
Read Guide ›How to Handle Payroll Tax Problems
Trust fund penalty defense and IRS resolution strategies.
Read Guide ›How to File an Amended Return
Form 1040-X procedures, deadlines, and common reasons.
Read Guide ›How to Reduce IRS Audit Risk
Documentation, red flags, and audit-proofing strategies.
Read Guide ›Tax Planning Strategies
Step-by-step guides for implementing key tax strategies.
How to Set Up an S-Corporation
Election, payroll, and tax savings calculation guide.
Read Guide ›How to Set Up a Solo 401(k)
Contribution limits, deadlines, and Roth option.
Read Guide ›How to Set Up a SEP-IRA
Contribution limits, deadlines, and employer rules.
Read Guide ›How to Reduce Self-Employment Tax
S-Corp election, deductions, and SE tax strategies.
Read Guide ›How to Qualify for the QBI Deduction
SSTB rules, W-2 wage limitation, and threshold planning.
Read Guide ›How to Do a Cost Segregation Study
Process, providers, and tax impact calculation.
Read Guide ›How to Execute a 1031 Exchange
Timeline, QI requirements, and boot rules.
Read Guide ›How to Claim the Home Office Deduction
Regular vs. simplified method — calculation and documentation.
Read Guide ›How to Deduct Vehicle Expenses
Standard mileage vs. actual expense method comparison.
Read Guide ›Compliance & Reporting
Step-by-step guides for complex compliance situations.
How to Report Foreign Accounts
FBAR, Form 8938, and FATCA compliance procedures.
Read Guide ›How to Handle Cryptocurrency Taxes
Complete practitioner workflow for crypto tax clients.
Read Guide ›How to Do Payroll Taxes
Form 941, 940, W-2, and deposit requirement guide.
Read Guide ›How to Prepare Form 706
Estate tax return preparation guide.
Read Guide ›How to Handle Divorce Tax Issues
Alimony, property division, QDRO, and dependency allocation.
Read Guide ›How to Handle Hobby Loss Rules
IRC §183 presumption and audit defense strategies.
Read Guide ›Practice Development
Step-by-step guides for building your tax practice.
How to Start a Tax Practice
Licensing, PTIN, software, and first-year checklist.
Read Guide ›How to Become an Enrolled Agent
SEE exam, application, and CE requirements.
Read Guide ›How to Get a PTIN
IRS PTIN application process and renewal requirements.
Read Guide ›How to Run a Tax Planning Meeting
Agenda, scripts, and client deliverables.
Read Guide ›How to Build a Tax Advisory Practice
Moving beyond compliance to high-value advisory services.
Read Guide ›How to Market a Tax Practice
Referral systems, niching, and digital presence.
Read Guide ›How to Price Tax Services
Value billing, fixed fees, and engagement letters.
Read Guide ›How to Use AI in Your Tax Practice
AI tools, risks, and Circular 230 compliance.
Read Guide ›Quick Reference Comparison
| Procedure | Time Required | Key Deadline | Governing Authority |
|---|---|---|---|
| IRS Audit Response | Varies by audit type | 30 days (correspondence), IDR deadline (field) | Circular 230 §10.20 |
| Amended Return (1040-X) | 3 years from filing | Within 3 years of original due date | IRC §6511 |
| S-Corp Election (Form 2553) | Any time for next year | March 15 (current year, if retroactive) | IRC §1362 |
| 1031 Exchange | ID: 45 days, Close: 180 days | From sale of relinquished property | IRC §1031 |
| FBAR Filing | April 15 (auto-extended to Oct 15) | Annual, for accounts over $10,000 | 31 USC §5314 |
| Penalty Abatement (FTA) | No deadline | After IRS assessment | IRC §6651 |
| Solo 401(k) Setup | Dec 31 of tax year | For current year contributions | IRC §401(k) |
Source: IRS.gov, Rev. Proc. 2025-32, IRC. Updated for 2026 tax law.
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Book a Free Strategy SessionThe information on this page is intended for licensed tax professionals (CPAs, EAs, and tax attorneys) and is provided for educational and research purposes only. Tax law is complex and fact-specific — all strategies discussed are subject to limitations, phase-outs, and conditions that may not apply to every client situation. Practitioners should independently verify all information against current IRS guidance, Treasury Regulations, and applicable state law before advising clients. This content does not constitute legal or tax advice.
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