Yes. S-corp elections via Form 2553 must be filed by the 15th day of the third month of the tax year (March 15 for calendar-year filers), with a 75-day-back retroactive window for newly-formed entities. The bot raises the deadline urgently when a prospect's situation calls for current-year election, and walks the Rev. Proc. 2013-30 late-election relief path for prospects who missed the deadline with reasonable cause. Late relief is granted routinely for sympathetic facts.

Yes. SSTB (Specified Service Trade or Business) includes consulting, law, health, accounting, athletics, performing arts, financial services, brokerage services, and investment management. The bot asks the business-type question early and applies the right QBI phase-out math. Above $241,950 single / $483,900 joint in 2025, SSTBs lose the QBI deduction entirely. The W-2 wage and UBIA tests don't help SSTBs above the threshold.

Yes, at the framing level. The bot covers the IRS reasonable-comp framework - scope of work, comparable industry rates (BLS data, RCReports, salary survey data), distributions-to-comp ratio - and flags the IRS reclassification risk for under-compensated S-corp owners. It will not set a specific reasonable comp number because that requires a documented analysis with the CPA's professional judgement. The bot routes the conversation to that engagement.

The 1099-K threshold dropped from $20,000 / 200 transactions to $600 under the American Rescue Plan, but the IRS delayed implementation. For 2024 the threshold was $5,000, dropping to $2,500 in 2025 and (currently planned) $600 in 2026. The bot reflects the current year's threshold and explains that a 1099-K doesn't change the underlying taxability of business income - only the reporting visibility. Many prospects panic about 1099-Ks they receive on personal Venmo transactions.

Yes. The bot walks the typical small business progression - sole prop (schedule C) to single-member LLC (still schedule C, just liability protection) to S-corp election (Form 1120-S, payroll, reasonable comp) - and the revenue levels where each transition usually makes sense. The S-corp election usually starts to pay around $80K-$100K of net profit, though local payroll costs and state tax treatment vary.

Yes. California's $800 LLC tax and the 1.5% S-corp tax change the entity math. New York's MTA surcharge, Texas's franchise tax (now mostly eliminated below $2.47M), and Tennessee's franchise and excise tax all matter. The bot captures the state in intake and applies the state-specific overlay. State-level tax planning gets routed to the CPA who handles multi-state returns for the firm.

Yes. The bot covers Section 179 expensing limits ($1.22M for 2025, phasing out above $3.05M), the 60% bonus depreciation rate for 2024 phasing down to 40% in 2025 and 20% in 2026 (absent legislative action), and the qualified improvement property rules. Equipment-heavy businesses ask about depreciation routinely and the bot walks the framework before routing to the CPA for the actual basis-and-life analysis.

Revenue, net profit, entity type, owner count, state of operation, business type for SSTB classification, employee count, equipment purchases, and home-office status all land as structured fields. The webhook pushes the structured intake into Karbon, TaxDome, Canopy, or your tax workflow tool so the CPA opens the engagement with the data captured and the analysis model partially run.