JBA CPA LLC

05/18/2026

The combination of HSAs and HDHPs can be a good option to empower consumers with greater control over their healthcare spending with tax advantages.

05/18/2026

Consistency beats perfection every time.

05/15/2026

The IRS is successfully challenging aggressive tax strategies using the economic substance doctrine. Learn what recent cases mean for your business and tax planning.

The IRS is challenging aggressive tax strategies using economic substance rules. Learn what this means for tax planning.

05/15/2026

The Foreign Earned Income Exclusion (FEIE) is a valuable tax provision for U.S. citizens and resident aliens living and working abroad. It allows eligible taxpayers to exclude a certain amount of foreign earned income and housing costs from U.S. taxation.

Learn how the 2026 Foreign Earned Income Exclusion works, including residency tests, housing exclusions, and key tax limitations.

05/15/2026

Clarity sells—make it easy for clients to say yes.

05/14/2026

A recent federal court decision could open the door for refunds of certain IRS penalties and interest assessed during the pandemic. Learn who may qualify and why July 10, 2026 matters.

05/13/2026

The U.S. penny is being phased out. Learn how rounding, pricing strategy, and payment trends could impact your business—and what to do now.

05/13/2026

Self-awareness is your greatest advantage.

05/12/2026

If you invested in a Qualified Opportunity Fund (QOF) using deferred capital gains, pay attention: the law requires that deferred gains be included in income no later than December 31, 2026. That deadline is real, unavoidable unless Congress or the IRS provides relief, and it can mean a large, unexpected tax bill even if your fund hasn’t paid you a dime.

Deferred gains invested in Qualified Opportunity Funds generally become taxable by December 31, 2026. Learn what investors should do now to prepare.

05/12/2026

Smart investing can come with even smarter tax benefits.