Investment interest expense is still deductible, but that doesn’t necessarily mean you’ll benefit

As you likely know by now, the Tax Cuts and Jobs Act (TCJA) reduced or eliminated many deductions for individuals. One itemized deduction the TCJA kept intact is for investment interest expense. This is interest on debt used to buy assets held for investment, such as margin debt used to buy securities. But if you have investment interest expense, you can’t count on benefiting from the deduction.

3 hurdles

There are a few hurdles you must pass to benefit from the investment interest deduction even if you have investment interest expense:

1. You must itemize deductions. In the past this might not have been a hurdle, because you may have typically had enough itemized deductions to easily exceed the standard deduction. But the TCJA nearly doubled the standard deduction, to $24,000 (married couples filing jointly), $18,000 (heads of households) and $12,000 (singles and married couples filing separately) for 2018. Plus, some of your other itemized deductions, such as your state and local tax deduction, might be smaller on your 2018 return because of TCJA changes. So you might not have enough itemized deductions to exceed your standard deduction and benefit from itemizing.

2. You can’t have incurred the interest to produce tax-exempt income. For example, if you borrow money to invest in municipal bonds, which are exempt from federal income tax, you can’t deduct the interest.

3. You must have sufficient “net investment income.” The investment interest deduction is limited to your net investment income. For the purposes of this deduction, net investment income generally includes taxable interest, nonqualified dividends and net short-term capital gains, reduced by other investment expenses. In other words, long-term capital gains and qualified dividends aren’t included. However, any disallowed interest is carried forward. You can then deduct the disallowed interest in a later year if you have excess net investment income.

You may elect to treat net long-term capital gains or qualified dividends as investment income in order to deduct more of your investment interest. But if you do, that portion of the long-term capital gain or dividend will be taxed at ordinary-income rates.

Will interest expense save you tax?

As you can see, the answer to the question depends on multiple factors. We can review your situation and help you determine whether you can benefit from the investment interest expense deduction on your 2018 tax return.

© 2019


Is the Qualified Business Income Deduction (20% QBI) 199A deduction right for you?

The IRS now offers a 20% deduction for all “pass-through businesses” – great news! However, modifications and restrictions apply…..

For tax years that begin after Dec. 31, 2017:

  • pass-through businesses, e.g.,
    • sole proprietorships,
    • partnerships,
    • limited liability companies and
    • S corporations,

may be able to take a deduction of up to 20% of their business income from a qualified trade or business (qualified business income (QBI) deduction). (Code Sec. 199A) The deduction can't exceed 20% of the excess of the taxpayer's taxable income over his net capital gain for the tax year.

Here are some planning ideas for taxpayers who may be able to qualify for the deduction:

Specified service trades or businesses

Specified service trades or businesses (SSTBs), e.g., businesses that involve performance of services in the fields of health, law, consulting, athletics, financial services and brokerage services, don't fully qualify unless the taxpayer's taxable income is equal to or below the threshold amount—$157,500 ($315,000 for married individuals filing jointly), indexed for inflation for tax years that begin after 2018—and don't qualify at all if the taxpayer's taxable income is above $207,500 ($415,000 for married individuals filing jointly), indexed for inflation after 2018.

  • As a result, taxpayers who are in those businesses need to make estimates of their 2018 taxable income and 2019 taxable income, and consider shifts of taxable income if those estimates indicate that either year's taxable income is likely to be near the $157,500 - $207,500 ($315,000 - $415,000 for married filing jointly) range. For example, a single self-employed lawyer who anticipates that he will have taxable income of $125,000 for 2018 and $200,000 for 2019 will be able to increase his 2019 QBI deduction if he can shift taxable income from 2019 to 2018 and/or shift deductible expenses from 2018 to 2019.
  • Taxpayers in SSTBs whose taxable income is too high to qualify for the new deduction should consider incorporating and/or changing/expanding their business model so that they are not SSTBs.
  • And, in certain cases, married couples may benefit from filing separately to avoid the SSTB limit.

Beware of “Cracking”

The IRS is making a special attack on businesses that provide services or property to businesses that are otherwise SSTBs. Recently released regulations state that an SSTB includes any trade or business that provides 80% or more of its property or services to an SSTB if there is 50% or more common ownership of the trades or businesses. If a trade or business provides less than 80% of its property or services to an SSTB and there is 50% or more common ownership of the trades or businesses, that portion of the trade or business of providing property or services to the 50% or more commonly-owned SSTB would be treated as a part of the SSTB under the proposed regulations.

This regulation was proposed in response to reports that some taxpayers have contemplated a strategy to separate out parts of what otherwise would be an integrated SSTB, such as the administrative functions, in an attempt to qualify those separated parts for the pass-through deduction. IRS calls this “cracking” and believes this strategy is inconsistent with the purpose of Code Sec. 199A. Why, IRS, why???

IRS Provided Example: Law Firm is a partnership that provides legal services to clients, owns its own office building and employs its own administrative staff. Law Firm divides into three partnerships. Partnership 1 performs legal services to clients. Partnership 2 owns the office building and rents the entire building to Partnership 1. Partnership 3 employs the administrative staff and through a contract with Partnership 1 provides administrative services to Partnership 1 in exchange for fees. All three of the partnerships are owned by the same people (the original owners of Law Firm).

Because there is 50% or more common ownership of each of the three partnerships, Partnership 2 provides substantially all of its property to Partnership 1, and Partnership 3 provides substantially all of its services to Partnership 1, Partnerships 1, 2, and 3 would be treated as one SSTB under the proposed reliance regs.

Taxpayers who are subject to the W-2 wages limitation.

Except as provided below, the QBI deduction cannot exceed the greater of:

  • 50% of the W-2 wages with respect to the qualified trade or business (W-2 wage limit), or
  • the sum of 25% of the W-2 wages paid with respect to the qualified trade or business plus 2.5% of the unadjusted basis, immediately after acquisition, of all “qualified property.” Qualified property is certain tangible, depreciable property which is held by and available for use in the qualified trade or business at the close of the tax year.

The above limit does not apply for taxpayers with taxable income below the threshold amount (—$157,500 ($315,000 for married individuals filing jointly). The application of the limit is phased in for individuals with taxable income exceeding the threshold amount, over the next $100,000 of taxable income for married individuals filing jointly ($50,000 for other individuals).

The trade or business of the performance of employment services is not a qualified trade or business for purposes of the QBI deduction. As a result, an S corporation owner who qualifies for the QBI deduction, and for whom the W-2 wages limitation does not limit his deduction, will increase his QBI deduction by minimizing the amount of wages the S corporation pays him. However, where the W-2 wages limitation does limit his deduction, he may be able to increase his QBI deduction by increasing the amount of wages the S corporation pays him.

And, as indirectly illustrated by the above illustration, partnerships and sole proprietorships can benefit by converting to S corporation status. That is, a partnership or sole proprietorship cannot pay its owner(s) a salary and thus cannot take advantage of the technique of being able to take the deduction while in excess of the applicable threshold ($157K/315K). Converting the partnership or sole proprietorship to an S corporation opens up this planning technique.

Businesses that are subject to the W-2 wage limitation can also benefit by hiring employees instead of independent contractors.

EXAMPLE A sole proprietor who is not an SSTB earns $500,000 of QBI. Her business has no W-2 employees and no qualified assets; her QBI is determined after paying $100,000 to several independent contractors. She is over the phase-out limit, so her Code Sec. 199A deduction is zero because of the 50% W-2 wage limit. If, however, she hired employees to replace the independent contractors, her deduction would be $50,000 (50% of $100,000). (Note that, as a result of making this change, she would have additional payroll costs, and it might not sit well with the independent contractors if she wanted to hire the same people as employees—any of those people who themselves took QBI deductions will lose those deductions to the extent that their income converts to employment income.)

For more information, please Contact Us today!

2018 Q2 tax calendar: Key deadlines for businesses and other employers

Here are some of the key tax-related deadlines affecting businesses and other employers during the second quarter of 2018. Keep in mind that this list isn’t all-inclusive, so there may be additional deadlines that apply to you. Contact us to ensure you’re meeting all applicable deadlines and to learn more about the filing requirements.

April 2

  • Electronically file 2017 Form 1096, Form 1098, Form 1099 (except if an earlier deadline applies) and Form W-2G.

April 17

  • If a calendar-year C corporation, file a 2017 income tax return (Form 1120) or file for an automatic six-month extension (Form 7004), and pay any tax due. If the return isn’t extended, this is also the last day to make 2017 contributions to pension and profit-sharing plans.
  • If a calendar-year C corporation, pay the first installment of 2018 estimated income taxes.

April 30

  • Report income tax withholding and FICA taxes for first quarter 2018 (Form 941), and pay any tax due. (See exception below under “May 10.”)

May 10

  • Report income tax withholding and FICA taxes for first quarter 2018 (Form 941), if you deposited on time and in full all of the associated taxes due.

June 15

  • If a calendar-year C corporation, pay the second installment of 2018 estimated income taxes.

© 2018

What’s your mileage deduction?

Individuals can deduct some vehicle-related expenses in certain circumstances. Rather than keeping track of the actual costs, you can use a standard mileage rate to compute your deductions. For 2017, you might be able to deduct miles driven for business, medical, moving and charitable purposes. For 2018, there are significant changes to some of these deductions under the Tax Cuts and Jobs Act (TCJA).

Mileage rates vary

The rates vary depending on the purpose and the year:
Business: 53.5 cents (2017), 54.5 cents (2018)
Medical: 17 cents (2017), 18 cents (2018)
Moving: 17 cents (2017), 18 cents (2018)
Charitable: 14 cents (2017 and 2018)

The business standard mileage rate is considerably higher than the medical, moving and charitable rates because the business rate contains a depreciation component. No depreciation is allowed for the medical, moving or charitable use of a vehicle. The charitable rate is lower than the medical and moving rate because it isn’t adjusted for inflation.

In addition to deductions based on the standard mileage rate, you may deduct related parking fees and tolls.

2017 and 2018 limits

The rules surrounding the various mileage deductions are complex. Some are subject to floors and some require you to meet specific tests in order to qualify.

For example, if you’re an employee, only business mileage not reimbursed by your employer is deductible. It’s a miscellaneous itemized deduction subject to a 2% of adjusted gross income (AGI) floor. For 2017, this means mileage is deductible only to the extent that your total miscellaneous itemized deductions for the year exceed 2% of your AGI. For 2018, it means that you can’t deduct the mileage, because the TCJA suspends miscellaneous itemized deductions subject to the 2% floor for 2018 through 2025.

If you’re self-employed, business mileage can be deducted against self-employment income. Therefore, it’s not subject to the 2% floor and is still deductible for 2018 through 2025, as long as it otherwise qualifies.

Miles driven for health-care-related purposes are deductible as part of the medical expense deduction. And an AGI floor applies. Under the TCJA, for 2017 and 2018, medical expenses are deductible to the extent they exceed 7.5% of your adjusted gross income. For 2019, the floor will return to 10%, unless Congress extends the 7.5% floor.

And while miles driven related to moving can be deductible on your 2017 return, the move must be work-related and meet other tests. For 2018 through 2025, under the TCJA, moving expenses are deductible only for certain military families.

Substantiation and more

There are also substantiation requirements, which include tracking miles driven. And, in some cases, you might be better off deducting actual expenses rather than using the mileage rates.

We can help ensure you deduct all the mileage you’re entitled to on your 2017 tax return but don’t risk back taxes and penalties later for deducting more than allowed. Contact us for assistance and to learn how your mileage deduction for 2018 might be affected by the TCJA.

© 2018

Families with college students may save tax on their 2017 returns with one of these breaks

Whether you had a child in college (or graduate school) last year or were a student yourself, you may be eligible for some valuable tax breaks on your 2017 return. One such break that had expired December 31, 2016, was just extended under the recently passed Bipartisan Budget Act of 2018: the tuition and fees deduction.

But a couple of tax credits are also available. Tax credits can be especially valuable because they reduce taxes dollar-for-dollar; deductions reduce only the amount of income that’s taxed.

Read more

This year’s company holiday party is probably tax deductible, but next year’s may not be

Many businesses are hosting holiday parties for employees this time of year. It’s a great way to reward your staff for their hard work and have a little fun. And you can probably deduct 100% of your 2017 party’s cost as a meal and entertainment (M&E) expense. Next year may be a different story.

Read more

Lower your Tax Liability with Deductions and Credits

Tax deductions and credits help taxpayers reduce their tax liability. The differences between the two are in their definitions:

  • A tax deduction reduces your gross income and arises from a deductible expense. Taxpayers can take a standard deduction up front or itemize expenses.
  • A tax credit is an amount of money applied directly to the tax liability. Tax credits are far less common.

About Tax Deductions

Say your adjusted gross income for 2014 was $75,000. If you filed jointly with a spouse and were born before January 2, 1950, your standard deduction would have been $14,800. You figure your income tax bill based on a reduced income of $60,200.

There are, however, other “above-the-line” deductions you can claim to lower the aforementioned $75,000 adjusted gross income. For tax year 2014, those deductions are listed on lines 16 through 21 on Form 1040A and lines 23 through 37 on Form 1040. Deductions common to both forms are:

  • Educator expenses
  • IRA deductions
  • student loan interest payments
  • tuition and fees

Taxpayers wanting to take advantage of business, health savings, moving, self-employment, alimony payments and other expenses, need to file Form 1040, fill out the additional IRS forms and hope for the best -- the “best” being avoidance of an IRS audit trigger.

small business accountant tax savingsThe alternative to taking the standard deduction is to fully itemize your expenses for the tax year. To be worth the trouble, your itemized expenses must exceed the standard deduction. Attach Schedule A to Form 1040 to document the following:

  • Medical and dental expenses that exceed 7.5% for seniors’ and 10% of younger taxpayers’ adjusted gross income
  • State and local taxes
  • Interest payments on home mortgages, etc.
  • Charitable gifts of at least $250 in cash or $500 in other than cash
  • Casualty or theft losses
  • Unreimbursed job expenses
  • Other miscellaneous deductions specified in the Schedule A instructions

If your adjusted gross income was not over $152,525 for 2014, your deduction was not limited. Wealthier taxpayers must use a worksheet that reduces the overall deduction that can be claimed.

About Tax Credits

If you can claim a tax credit (lines 31 through 38 on form 1040A and lines 48 through 54 on Form 1040), you can subtract that amount from the taxes you owe. It is a 100 percent, dollar-for-dollar tax relief, regardless of your taxable income. Tax credits for individual taxpayers are far less common and generally apply to the following:

  • earned income tax credit
  • education credits
  • child and dependent care credits
  • child adoption credits
  • saver’s credits

Business tax credits, on the other hand, run the gamut from general business, investment, electric vehicle and other energy credits to mine rescue team training. The credits are designed, among other things, as incentives for community development, research and energy savings.

The Bottom Line:

For the average taxpayer, tax deductions lower the amount of income subject to federal income tax. Unless you have had large deductible expenses during the tax year, taking the standard deduction is the easiest way to complete your tax return. If you can qualify for a tax credit, which will apply dollar-for-dollar to reduce your tax bill, you can offset your tax liability.

Contact Dmitry Dukhon at Dukhon Tax to help you get organized, file your returns and answer any questions you may have. We can be an invaluable resource for you to make the process as smooth as possible.

Plan Ahead for Your 2015 Tax Filing

Experience can be a good teacher, but we shouldn’t learn everything through our mistakes. For example, if the IRS penalized you last April because you underpaid your taxes, you can fix that for this tax year. Consider having your employer deduct more from your wages, or at least going the estimated tax payment route.

assistance with filing taxesWe may be halfway through 2015 but there is still time for you to map out a strategy for this year. Here are 3 things you can start doing right now:

  1. Get organized.Getting organized might not cut your taxes, but good record keeping avoids the number 1 and number 2 hassles of tax preparation: 1) Bad records keeping makes it impossible to do a thorough and timely job on your tax return; and 2) The IRS requires documentation if you get audited.To get organized, at a minimum you should:
    • keep last year’s tax return handy
    • use personal finance software to keep track of tax-related income and expenditures
    • throughout the year collect and group receipts and papers that affect your taxes and keep everything in a separate file
    • safeguard the W-2s, 1099s, bank interest, mortgage statements, etc., that typically arrive in January
    • plan to store your files for at least 3 years (7 years is optimum, since IRS audits can go back that far.)


  2. Itemize your tax deductions.
  3. Visit the IRS website and see Topic 500 - Itemized Deductions. You will need Form 1040, Schedule A and its accompanying instructions. Before you get to Schedule A, however, there are deductions like IRA contributions that don’t need to be itemized and can reduce your taxable income. You’ll find them in items 31 through 38 on IRS Form 1040A and 48 through 54 on Form 1040. For each deduction you’ll need to attach a corresponding IRS Form.Don’t forget to look into tax credits, which can also reduce your tax bill dollar-for-dollar. They are, however, less common than tax deductions.
  4. Gather the tax forms you need.
  5. Go right to the source on this one. The IRS has a complete catalog of forms and publications on its website. While there’s still time, it won’t hurt to review the forms and instructions for changes or additional documentation. Make a list of the forms you need; download them and shake your head in wonderment at the enormously complex tax code we live under.Above all, be on time.The end result of all that planning is that you have a complete and accurate tax return ready for submission on or before the tax-filing deadline. Even if unforeseen circumstances keep you from meeting the due date, you still must make a reasonable estimate of your tax liability and pay any balance due with your extension request. Even though the IRS holds all the cards, your ace in the hole will be your preparation and planning.…And Get Help.If after reading all the advice above, you’d rather leave tax planning to experts so that you can get on with your life and business, consider working with a knowledgeable tax advisor. Contact Dmitry Dukhon at Dukhon Tax to help you get organized, file your returns and answer any questions you may have. We can be an invaluable resource for you to make the process as smooth as possible.

Reduce Your Tax Liability With These 3 Often Overlooked Tax Deductions

As the tax year matures, it is not too late to find ways to reduce your personal or small business income tax bill. Below are three areas to pay attention to throughout the year:

1. Take more charitable deductions.

You are probably aware that you can deduct the cash or value of property you give to charitable organizations. However, you might not be taking full advantage of this benefit. For example, you can deduct:

  • Out-of-pocket costs for volunteer charitable work; e.g., cost of food ingredients for those pastries you donated, or stamps you bought for event mailings
  • Childcare (babysitting, etc.) expenses you incurred while you did unpaid volunteer work

Make sure you fully document any charitable expenses, especially the unusual ones. A large number of deductions in this area could trigger an IRS audit.

2. Look out for unusual business expense deductions

A junkyard or scrapyard owner could, for example, deduct the cost of cat food to lure neighborhood cats and keep the rat population down. It is an unusual, but valid business expense.

More traditionally, self-employed business travelers can deduct those aggravating extra charges that airlines love to add to the cost of your ticket. Extra fees for baggage, online booking or ticket changes earn commercial air carriers billions each year. Don’t forget to add those charges to your deductible business expenses.

Again, for obvious reasons, save your receipts.

3. Deduct those job-hunting expenses.

little known tax deductionsAnyone who has lost a job and has gone to the excruciating effort of finding a new one knows that job-hunting can be as expensive as it is exhausting. If during your job search you were looking for a position in the same line of work as your most recent job, and if you’re willing to itemize and document those expenses, you can deduct them -- even if your job hunt was not successful.

Below are some deductible expenses: (The list is by no means exhaustive)

  • transportation expenses incurred as part of the job search (cabs, auto, commercial, etc.)
  • food and lodging expenses for out-of-town job interviews
  • fees paid to an employment agency
  • printing costs for résumés, business cards, advertising and postage

The foregoing deductions do not apply to a first-time job hunt. However, any moving expenses involved in landing that first job are deductible, even if you don’t itemize deductions.

Below are three more miscellaneous deductions that not many people know about.

You can deduct:

  • the additional extra 7.5 percent you had to pay for self-employed Social Security tax
  • health insurance premiums -- deductible at 100 percent of the premium cost for self-employed tax payers
  • alternative energy equipment such as solar hot water heaters, geothermal heat pumps and wind turbines -- This tax credit is a whopping 30 percent write-off of the total cost (including labor) for those systems up through 2016.

Don't miss out

There are many more deductions and credits you should know about before you send off your next tax return. Don’t wait until next April 1st to discover that you are eligible for an array of deductions and credits, but you failed to keep the records and receipts. Contact us for the tax planning, guidance and professional tax preparation that will mean more money for you and your business.

Principal sources for this article was the web page, Credits & Deductions at and an online information page from TurboTax entitled "9 Things You Didn't Know Were Tax Deductions"

Strategies for Avoiding or Reducing the new 3.8% Net Investment Income Tax

Dukhon Tax shares strategies for Avoiding or Reducing the new 3.8% Net Investment Income Tax

new 3.8 tax bostonAs of the beginning of 2013, new Code section 1411 imposes an additional tax of 3.8% on unearned net investment income.  The so-called "Net Investment Tax" or "NIT" kicks in after certain thresholds effectively pushing up the top marginal tax rate for individuals, trusts, and estates.   The tax is actually a Medicare tax that is newly imposed upon investment income as of 2013 by the "fiscal cliff deal" or The American Taxpayer Relief Act of 2012.  Some people may not remember that specific government delay amongst the many we've had this year but it was the reason many people could not file their returns until mid to late February in 2013.  Also, the legislature extended many favorable deductions, credits, and provisions of the tax code but also introduced some increased rates and additional taxes (such as the "NIT").

"Net investment income includes, but is not limited to: interest, dividends, rental and royalty income, non-qualified annuities, income from businesses involved in trading of financial instruments or commodities, and business that are passive activities to the tax payer.  Net capital gains are also included, as well, including gains from the sale of real estate and gains from the sale of interests in partnerships and S corporations as to which the taxpayer is a passive owner."  Short-term capital gains are taxed at ordinary income rates but can be offset by long-term capital losses.  Income from S corporations or partnerships in which the taxpayer actively participates is not included as well (more on that in just a bit).

How is net investment income computed?

In short, the tax is equal to 3.8% of the lesser of a) your net investment income for such taxable year or b) the excess (if any) of your MAGI over the threshold amount.  Got that?  Let's simplify this a bit.  First, MAGI is modified adjusted gross income and, for purposes of this section, it's equal to Adjust Gross Income (see the bottom of your 1040) increased by your foreign income that would otherwise be reduced by your foreign income tax credit.  Basically, you have to include your foreign source income regardless of the foreign tax credit.  For most people, MAGI is equivalent to AGI.  Now, the thresholds are $250,000 for married filers, $200,000 for individual filers, and $125,000 for married filing separate filers.  Once your MAGI goes above those thresholds you become "open" to the tax.  You must then compare your net investment income against the amount of MAGI over the threshold and the lesser of those two, multiplied by 3.8%, is your net investment tax.  Easy enough, right?

Pitfalls and how to avoid them

For most people, this isn't a major concern.  However, for individuals that invest in stocks, in real estate, have interest, and passive income, this can add up pretty fast.  Your investment income may not be much but if your MAGI is high (for higher wage earners for example) then you're possibly subject to paying an extra 3.8% on every dollar of your other net investment income.  If you have a modest stock portfolio or bought into a few partnerships, then you could see a noticeable increase in your tax over the prior year.  If you're tax adviser has not mentioned this to you, it may be wise to make a phone call and see if this is something with which you should be concerned.  Of course, the staff at Dukhon Tax and Accounting would be more than glad to help.  Give us a call or e-mail: 617 651 0531 or [email protected].


The reason we keep saying "net" when we talk about your investment income is that you are allowed deductions before you have to make the above calculations.  Deductions allocable to rents and royalties are deductible, passive income deductions, investment interest are a few of the major ones.  For example, the interest on a loan you took to invest in a partnership in which you are passive, that's a great deduction that will get you to the "net" amount of your investment income.  Non-deductible items include many of your other miscellaneous itemized deductions and deductions attributable to non-passive trade or business.


The big question is: how can we be creative within the confines of the tax code and avoid this thing?  There are several strategies, too numerous to list here, but the idea is to balance your current MAGI against your future MAGI with income shifting or other tax deferral strategies.  Tax-exempt vehicles like municipal interest might be a great idea (compare your taxable to non-taxable net gains after the tax and it may cover the lower interest rates on the Muni-bonds).   Tax deferred annuities may be something to consider; maybe your income is higher now and you want to try to push some of those gains out a few years.  Retirement options like 401k and IRA are always a great choice.  In some cases, ROTH conversions (turning a regular IRA into a Roth) may make sense for retirees who are expecting their RMDs to push them into the realm of NIT at retirement (not to mention the otherwise increased ordinary income tax rates).  Installment sales are a good hedge against capital gain increases (which are also subject to the tax) and could provide savings of up to 8.8% in the event that you are subject to the new higher 20% capital gain rate AND the 3.8% Net Investment Tax versus the 15% otherwise favorable rate.

In conclusion, there's a lot to consider here and your tax adviser should be talking and thinking about these things.  Once again, we welcome you to contact Dukhon Tax and Accounting to find out how we can help you reduce your tax liability and navigate the increasingly complex system of taxation we have in our great US of A.

All the best,

The Staff at Dukhon Tax