IRS Forms & Reporting
Capital Loss Carryback for Corporations: Rules, Form 1139, and Deadlines
How the capital loss carryback for corporations works: 3 years back, 5 forward, the no-NOL limit, and whether to file Form 1139 or Form 1120-X.
Andrew Sedlacek, CPA
Subject Matter Expert - Tax
Andrew began his accounting career at a local firm in Bend, OR, moving his way up to Deloitte's tax team in Guam before founding OGCPA in 2019. He previously served as founding CPA at a leading AI tax startup in San Francisco. Today he also serves as the tax subject matter expert for Marble working directly with the Product and Engineering team.
Tax Planning & Deadlines
2026 Section 179 Limits: A Practitioner's Guide
2026 Section 179 limits: $2,560,000 maximum, $4,090,000 phase-out and $32,000 SUV cap, with IRS citations and a worked example.
Tax Planning & Deadlines
The QBI deduction, explained: who qualifies, how to calculate it, and what changed under the OBBBA
What the QBI deduction is, who qualifies, how to calculate it, and the 2026 thresholds, phase-in ranges, and $400 minimum deduction under the OBBBA.
Practice Management
How to Grow Past Taking Every Client
Finding a niche in accounting is how a firm grows up: shed the 80/20 dead weight, specialize, and move to advisory.
Practice Management
How to Start Your Own Accounting Firm: From Entity to First Clients
How to start your own accounting firm: entity, licensing, IRS registrations, tech stack, and first clients, in order.
Practice Management
Leaving Public Accounting to Start Your Own Firm: How to Know You're Ready
Leaving public accounting to start your own firm? The runway math, the honest risks, and how to know if you're ready to leap.