How US 401(k)s and traditional IRAs cut your tax — the 2025 $23,500 limit, catch-up contributions, employer matching, tax-deferred growth, RMDs and early-withdrawal rules.
Accounting · Topic
US Tax — Page 2
Expert guides, analysis and tool comparisons on US Tax from the kurums.com Accounting desk — written for business decision-makers and updated as the market moves.
- 25 guides
- Updated Jun 20, 2026
All guides · page 2
US Dividends & Investment Income Tax: Qualified, Ordinary & Interest (2025)
How US dividends and investment income are taxed in 2025 — qualified vs ordinary dividends, interest, tax-free munis, the 3.8% NIIT, and tax-efficient asset location.
US Capital Gains Tax: Rates, Rules & Strategies (2025)
How US capital gains tax works in 2025 — long-term rates of 0/15/20%, short-term treatment, the 3.8% NIIT, tax-loss harvesting and reporting on Schedule D.
US Payroll Taxes for Employers: FICA, FUTA & Compliance (2025)
What US employers must do for payroll taxes — withholding and matching FICA, FUTA and SUTA, deposit schedules, the key forms, and the Trust Fund Recovery Penalty risk.
US Tax Withholding & Estimated Taxes: W-4, Quarterly Payments & Safe Harbor (2025)
How US pay-as-you-go tax works — paycheck withholding and the W-4, quarterly estimated payments, the underpayment penalty, and the safe-harbor rules that protect you.
W-2 vs 1099: Employee or Contractor Tax Differences (2025)
W-2 employee versus 1099 contractor — how each is taxed, the classification rules, the penalties for misclassification, and what each status means for workers and businesses.
US Self-Employment Tax: The 15.3% Explained (2025)
How US self-employment tax works in 2025 — the 15.3% rate covering both halves of FICA, the $176,100 base, the half-tax deduction, and how an S-corp can reduce it.
US FICA Taxes: Social Security & Medicare Explained (2025)
How US FICA payroll taxes work in 2025 — the 6.2% Social Security rate and $176,100 wage base, 1.45% Medicare, the additional Medicare tax, and how benefits accrue.
US Tax Credits: Child Tax Credit, EITC & Education Credits (2025)
The major US tax credits for 2025 — Child Tax Credit, EITC, education and dependent care credits — how refundable credits work, and how the OBBB Act changed them.
US Form 1040: How to File Your Federal Tax Return (2025)
A practical guide to filing your US federal return — what Form 1040 covers, the schedules, how to e-file, the April 15 deadline, extensions, refunds and balances due.
US Tax Filing Status: Single, MFJ, MFS & Head of Household (2025)
How US filing status works — single, married filing jointly, separately, head of household and surviving spouse — and how each shapes your brackets, deduction and credits.
US Standard Deduction vs Itemizing: Which Saves You More? (2025)
How to choose between the US standard deduction and itemizing in 2025 — the standard amounts, mortgage interest, the SALT cap, charitable gifts and the OBBB Act changes.
