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Tax Research Insights

Practical perspectives on AI tax research, citation accuracy, and technology that works for practitioners.

Florida Sales Tax Nexus After Wayfair: What Solo CPAs Need to Know

Florida adopted economic nexus rules effective July 1, 2021. Remote sellers exceeding $100,000 in Florida sales must register, collect, and remit sales tax. Here is what triggers nexus and what solo practitioners need to advise clients.

May 11, 2026Read more

Guide7 min read

Texas Franchise Tax: What Multi-State CPAs Get Wrong

The Texas franchise tax is a margin tax, not an income tax. It does not conform to the IRC in the way income tax states do. Here are the errors multi-state practitioners make most often.

May 8, 2026Read more

Guide7 min read

Does New York Tax Pass-Through Entity Elections?

New York's PTET allows eligible partnerships and S corporations to elect an entity-level tax, generating a corresponding credit for partners and shareholders. Here is how it interacts with rolling conformity and the federal SALT cap.

May 7, 2026Read more

Guide6 min read

Does California Conform to Federal Bonus Depreciation in 2025?

California conforms to the IRC as of January 1, 2015. OBBBA's restoration of 100% bonus depreciation under IRC 168(k) does not apply at the state level. Here is what practitioners need to calculate instead.

May 6, 2026Read more

Guide10 min read

State Conformity to Federal Tax Law: Rolling vs Static vs Selective

State conformity to federal tax law falls into three models. After OBBBA, the model your client's state uses determines whether federal changes apply at the state level.

May 4, 2026Read more

Practice Economics9 min read

How to Price a CAS Engagement That Includes Tax Research

CAS engagements that include 5-10 research questions per month hide 2.5-5 hours of unbilled work. Three pricing models compared with the math that matters.

May 1, 2026Read more

Practice Economics9 min read

Building a Research Playbook for Your First Staff Accountant

A research playbook gets a new hire to competent tax research output in weeks instead of months. Here are the five components every firm needs to document.

Apr 30, 2026Read more

Practice Economics10 min read

When to Outsource Tax Research vs Keep It In-House

Most firms under 5 practitioners should keep research in-house with AI tools. Firms above 10 benefit from a hybrid. Here is the decision framework and the math behind it.

Apr 29, 2026Read more

Practice Economics7 min read

Billable-Hour Economics of Complex Tax Questions

Complex tax research questions can consume 30 to 90 minutes each. At typical billing rates, the cost per question is $125 to $600. A CPA breaks down the economics and what faster research actually means for your bottom line.

Apr 27, 2026Read more

Comparison7 min read

CCH Axcess vs Thomson Reuters Checkpoint vs Tax Orator

A practicing CPA compares the three main categories of tax research tools: traditional editorial databases (CCH, Checkpoint), AI-first research (Tax Orator), and what each does best.

Apr 24, 2026Read more

Practice Economics6 min read

How Much Does Tax Research Actually Cost per Return?

The real cost of tax research isn't the subscription fee. It's the 30 minutes per question at your billing rate. A CPA breaks down the math on traditional databases, AI tools, and the hidden cost of 'free' Google searches.

Apr 23, 2026Read more

Insight6 min read

What Is Citation-Backed Tax Research? And Why It Matters for Your Practice

Citation-backed tax research verifies every answer against primary sources like IRC sections, Treasury Regulations, and Revenue Rulings. Learn how it works and why it matters for CPAs and EAs.

Apr 15, 2026Read more

Comparison10 min read

Best AI Tax Research Software for CPAs in 2026

A practitioner's comparison of AI tax research tools for CPAs. Tax Orator, TaxGPT, Blue J, CPA Pilot, and ChatGPT evaluated on citation accuracy, pricing, and real-world usability.

Apr 14, 2026Read more

Comparison8 min read

Tax Orator vs TaxGPT: Which AI Tax Research Tool Fits Your Practice?

A detailed comparison of Tax Orator and TaxGPT for tax professionals. Citations, pricing, source databases, and real-world usability compared side by side.

Apr 13, 2026Read more

Guide8 min read

The Solo CPA's Guide to AI Tax Research

How solo CPAs and small practitioners can use AI tax research to handle complex questions without the overhead of traditional databases. Practical workflow tips from a practicing CPA.

Apr 12, 2026Read more