The bond financing threshold for 4% LIHTC dropped to 25% — but two statutory conditions decide whether your deal qualifies. What IRC 42(h)(4)(B) actually says.

Which Form 990 your nonprofit files, when it’s due, and what happens after three missed years — plus the Utah rule that made your 990 a state requirement.

Every year brings a new set of inflation adjustments, phased-in changes, and legislative modifications that affect how small businesses plan, file, and pay taxes. For the 2026 tax year, several federal and Utah-specific changes are especially significant for Utah small business owners — including the permanent restoration of 100% bonus depreciation. Here is what you […]

Orem sits at the center of Utah Valley’s commercial corridor — home to Utah Valley University, a dense retail and services economy, a growing technology sector, and thousands of small and mid-sized businesses that fuel Utah County’s continued growth. For Orem business owners, the tax picture is rarely simple: entity choices, payroll obligations, sales tax […]

Think you need more sales? Learn why better financial visibility may improve profitability before you spend more time chasing additional revenue.

Provo is one of Utah’s most dynamic business cities — home to a thriving startup ecosystem, a large university-driven talent base, and a growing concentration of technology companies anchored by BYU and the broader Silicon Slopes corridor. With that growth comes real tax complexity: entity structuring decisions, R&D credit opportunities, multi-state nexus for companies expanding […]

Salt Lake City is one of the fastest-growing business markets in the Mountain West — and with that growth comes real tax complexity. Whether you’re running an LLC in Sugar House, managing a commercial property downtown, or scaling a tech startup in the Silicon Slopes corridor, your tax strategy directly affects how much of your […]

Utah businesses face a tax environment that rewards preparation and punishes guesswork. The state’s flat corporate income tax, pass-through entity election, Utah State Tax Commission audit activity, and federal compliance requirements all intersect in ways that catch unprepared business owners off guard — every single year. FJ & Associates, PLLC is a Utah CPA firm […]

Depreciation is one of the most powerful — and most underused — tax tools available to business owners. Every piece of equipment, every vehicle, every business improvement you purchase can be deducted over time. But with the right strategy, many of those assets can be fully deducted in the year of purchase — creating significant […]