Capitol Corner
2026 policy outlook.
Practice Builder
The question most firm owners ask quietly.
Tax Planning
Uncovering entity structure problems.
Call for Articles
The EA Journal is accepting articles on a variety of topics.
Feature Article 
Evolution of the Tax Home Concept as a Legal Term of Art*
Tax home is, particularly when considered in an international context, a curious legal term with a specific meaning that is at odds with what it superficially suggests. Counterintuitively enough, it does not patently mean the... Anthony (“Tony”) Malik, EA
Feature Article
Foreign Corporations, Form 5471, and the Perils of Offshore Noncompliance
Form 5471 is required to be filed by United States (U.S.) persons—citizens, resident aliens, domestic partnerships, and corporations, and certain estates and trusts—who are officers, directors, or 10... Manasa Nadig, EA
Spring 2026,
Feature Article,
FBAR, Schedule C, GILTI, Schedule E, Form 8938, Form 926, Form 5471, Form 3520, Form 3520-A, fair market value, Schedule A, CDP, §965, controlled foreign corporation, CFC, Schedule I, FMV, Schedule F, Schedule B, Farhy v. Commissioner, §6038(c), foreign corporation, offshore noncompliance, §6679, §6046, §6038B(c), §318, Treas. Reg. §1.6046-1(i), §958(a), §958(b), Schedule G, §6013, Schedule H, Schedule M, Schedule O, Schedule P, Schedule Q, Schedule R, §6677, Raj J. Mukhi
Feature Article
The Debate Between S Elections and C Elections: The Overlooked Case of Profit Projections
Few decisions in entity structuring spark more debate among tax practitioners than whether a closely held business should elect S corporation or C corporation treatment. Online forums, continuing educati... Elan Becker, EA
Spring 2026,
Feature Article,
TCJA, Tax Cuts and Jobs Act, s corporation, c corporation, §199A, AMT, Alternative minimum tax, Form 2553, Form 8832, specified service trade or business, SSTB, S election, C election, entity choice, qualified business income deduction, QBID, §1202, qualified small business stock, QSBS, §1361, §1379, §1362, Fact Sheet FS-2008-25, net investment income tax, NIIT, accumulated earnings tax, AET, §531, §1372, David E. Watson, P.C. v. United States
Feature Article
Caught Between Two Tax Systems: Practical Guidance on the U.S.–Italy Tax Treaty and Totalization Agreement
Practical Guidance on the U.S.–Italy Tax Treaty and Totalization Agreement Cross-border tax issues between the United States (U.S.) and Italy are increasingly common, especially amo... Luca Pizzale, EA, CPA
Department Highlights
Editor's Message 
Moving Beyond the Abstract
Spring 2026, Editor's Message, S Corporations, C Corporations, international, practice management
President's Message
Building Community
Spring 2026, President's Message, advocacy, practice management
