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US Tax Law Articles

Browse 2 Gruv blog articles tagged US Tax Law. Coverage includes Tax Residency & Compliance. Practical guides, examples, and checklists for cross-border payments, tax, compliance, invoicing, and global operations.

Deep Dives18 min read

TCJA Impact on Freelancers After 2026 and What to Verify Before Filing

Do not plan around the old assumption that many individual TCJA rules would simply expire after 2025. Public Law 119-21, enacted July 4, 2025, changed that baseline. For your next filing cycle, the job is not predicting one cliff. It is separating what was extended, what was modified, and what still needs filing-year verification.

tax cuts and jobs actqbi deductionpass-through entities+2 more
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Deep Dives19 min read

Constructive Receipt Doctrine for US Taxpayers Who Freelance

For many professionals, "constructive receipt" feels like a tax trap. That mindset gives up too much control. In practice, this rule is about timing: when income becomes taxable because you can access it, not just when cash lands in your bank account.

constructive receipttax timingcash basis accounting+2 more
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