How Far Back Can the IRS Audit You? 2026 Rules & Limits
How far back can the IRS audit you? Learn the 3-year, 6-year, and unlimited audit rules under IRC § 6501, document retention, and red…
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Kenneth Serna
Trust the Tax Pros
Kenneth Serna writes Trust the Tax Pros guides and calculators on self-employment, S-Corp, and California taxes. Figures are checked against IRS and FTB publications. Content is educational and is not tax advice.
Articles by Kenneth Serna
Small Business CPA Near Me: Hiring Guide, Fees & Red Flags
Find the right small business CPA near you. Compare hourly vs retainer fees, must-ask interview questions, credential checks, and red flags.
How to Calculate Self Employment Tax on 1099: 15.3% Math Guide
Learn how to calculate self employment tax on 1099 income. Master the 92.35% factor, 15.3% Social Security and Medicare math, and Schedule SE.
Section 179 Vehicle Deduction Limits: Heavy SUV & Truck Rules
Section 179 vehicle deduction limits guide. Learn the 6,000 lb SUV cap, Section 280F luxury rules, bonus depreciation, and Form 4562 write-offs.
Bookkeeping for Single Member LLC: Complete Guide 2026
Bookkeeping for single member LLC guide. Learn chart of accounts setup, corporate veil protection, owner draws, and Schedule C tax prep.
Form 1120 S Instructions for S Corp: Line-by-Line Guide 2026
Form 1120 S instructions for S corp guide. Master line-by-line corporate filing, Schedule K-1 pass-throughs, officer comp, and deadlines.
Self Employment Tax Rate California: 15.3% Math & Rules 2026
Self employment tax rate California guide. Learn 15.3% federal SE math, progressive state income tax brackets, deductions, and S-Corp savings.
California Standard Deduction Married Filing Jointly: 2026 Guide
California standard deduction married filing jointly guide. Learn Form 540 deduction rates ($11,412), exemption credits, and Schedule CA rules.
IRS Form 8829 Instructions: Expenses for Business Use of Home 2026
IRS Form 8829 instructions guide. Learn direct vs indirect home office expenses, square footage percentage math, depreciation, and Schedule C.
SEP IRA Contribution Limits for Small Business: 2026 Guide
SEP IRA contribution limits for small business guide. Learn 25% compensation rules, $69,000 caps, 20% self-employed math, and tax deadlines.