News
R&D Tax Credit Qualifying Activities and Expenses: What Counts (and What Gets Missed)
The R&D Tax Credit Four-Part Test Most people with a passing knowledge of the R&D tax credit know of the four-part test: Permitted purpose – developing or improving a product, process, software, formula, invention, or technique (new or improved function, performance, reliability, or quality) Technological in nature – relies on principles of engineering, physics, chemistry,…
Texas Comptroller to Rescind Tax on Marketplace Fees
On September 30, 2026, Texas Comptroller Don Huffines, signed an executive order that instructed his agency to draft an amendment to 34 Tex. Admin. Code § 3.330 (“Rule 3.330”) to remove marketplace and platform fees from the definition of taxable data processing services. This action will reverse a 2025 interpretation that expanded the definition of…
Utah Enacts 2% Excise Tax on Certain Digital Content
The taxation on digital businesses continues to evolve as states seek new ways to generate revenue from the rapidly growing digital economy. Traditionally, sales tax has been the primary tax imposed on digital products and services, but now Utah has introduced a new digital content excise tax that specifically targets certain digital businesses. Utah Governor…
California Software and SaaS Sales Tax 2027: CDTFA Emergency Regulations Update
Key Points: California’s new sales tax on prewritten software and SaaS under SB 122 takes effect January 1, 2027, and CDTFA’s September 10 interested parties meeting revealed several open questions that could shape how the rules apply, including when taxability is triggered, how sourcing works across multiple addresses, how the $5 million direct pay threshold…
When Does a Remote Employee Create a Permanent Establishment? What the OECD’s New Guidance Means for Mobility Leaders
One remote employee working from the wrong country for too long can create a taxable corporate presence — and a compliance obligation — your company didn’t know it had. Until November 2025, there was almost no formal guidance on when that line gets crossed. Since 2020, the rise of remote work has introduced a challenge…
ISOs, NSOs, and RSUs: How Each Type of Equity Compensation Is Taxed
As a startup expands, new hires are more likely to receive options or units instead of restricted stock as part of their compensation. The company starts to hand out different equity grands, most commonly NSOs (Non-Qualified Stock Options), ISOs (Incentive Stock Options), and RSUs (Restricted Stock Units). Each grant type gets taxed on a different…
KBF Advisory Expands to San Francisco Bay Area with New Office in San Mateo
KBF Advisory is expanding its San Francisco Bay Area presence with a new office in San Mateo, strengthening the firm’s ability to support venture-backed, founder-led, and emerging growth companies in the region. Located at 400 Concar Drive, the new office gives clients local access to KBF’s Managed Accounting Services team as they navigate growth, transactions,…
KBF Advisory Opens Dallas-Fort Worth Office
Dallas-Fort Worth has become one of the busiest markets in the country for companies relocating, expanding, or scaling up. This growth has made it challenging for finance and tax leaders to find advisors who can keep up with their complex enterprise needs. KBF Advisory hopes to address that gap directly with the opening of a…
Section 83(b) Election: The 30-Day Decision That Shapes How Your Restricted Stock Is Taxed
When founders incorporate, they split the company’s initial stock and place their shares on a four-year vesting schedule. This protects the business, since no one who leaves early keeps a large stake they didn’t earn. However, this arrangement may come with a potential tax trap. If you’re a founder, early employee, or advisor at a…
Federal Tax Policy Outlook: What’s Next from DC
Thursday, August 27, 2026 11:00 AM to 12:00 PM PST This webinar will provide an update on upcoming developments in Federal tax policy, focusing on tax legislative and regulatory activity as well as an outlook on the post-election landscape and possible tax action in 2027 and beyond. Together with Resonant Tax Strategies, a DC-based tax…
Federal Tax Policy Outlook: What’s Next from DC — Webinar Recap
A quick look back at the “ Federal Tax Policy Outlook: What’s Next from DC,” presented by KBF Advisory and Resonant Tax Strategies on August 27, 2026 Couldn’t join our live session? Here’s a quick, high-level overview of what we covered, and why it’s worth watching the full replay. Key Tax Deadlines and Expiring Provisions…
Startup Tax Planning Mistakes: The 83(b) Election, QSBS Clock, and R&D Credits Founders Miss
Founders think about building a product and getting customers — not taxes. But tax decisions get made the moment you start the company or hire your first employee, whether you’re paying attention or not. Ignoring these tax considerations can lead to expensive, complicated traps that you’ll have to fix years later. Common Startup Tax Planning…