Jacob Dayan
CPA
Jacob Dayan is a tax professional at IRS.com with expertise in U.S. federal and state tax law. Their articles are written to help taxpayers understand complex tax topics in plain English.
Articles
Form 7202: Remembering (And Handling) COVID-19 Relief
It’s time to take a walk down memory lane; unfortunately, we’re going back to a time you probably hated: The lockdowns. If you're self-employed and were affected by COVID-19 back when the pandemic hit…
What You Need to Know About Form 8888: Allocation of Refund in 2025
Tax season is no one’s favorite time of year, but if you’re due for a refund, there’s at least something to look forward to. And that’s where Form 8888 might come into play.
Form 8615: A Guide for Parents and Young Taxpayers
Taxes can be a bit tricky, especially when there are rules that catch families off guard. One of those rules involves Form 8615, or the "Kiddie Tax" form. If you're a parent or guardian of a child or…
Form 4684: Reporting Casualty and Theft Losses in 2025
When disaster strikes (whether from a storm, fire, theft, or another unexpected event) the emotional and financial toll can be huge. If you've experienced a significant loss and you're trying to recov…
Form 2106: A Guide for Employee Business Expenses
When it comes to tax time, there are plenty of forms out there that seem to only apply to certain people in very specific situations. Form 2106, officially titled Employee Business Expenses, is one of…
Form 944: The Annual Payroll Tax Return for Small Employers
If you're a small business owner or a new employer in the U.S., the IRS has a form specifically designed to help you simplify your tax reporting: Form 944. You might not have heard much about it, espe…
Form 1310: Claiming a Refund for a Deceased Taxpayer
When someone you love passes away, taxes are probably the last thing on your mind. But if they were due a tax refund when they died, someone has to claim that money from the IRS, and that’s where Form…
Form 8300: Reporting Cash Payments of Over $10,000
Form 8300 is used to report large cash payments—specifically, any cash transaction over $10,000 received in a trade or business. If you run a business and someone hands you a big pile of cash (or even…
Your Guide to Form 8936: Claiming the Clean Vehicle Credit in 2025
Form 8936 is your ticket to claiming the Clean Vehicle Credit, which helps you get some money back when you buy a qualifying electric or plug-in hybrid vehicle. It’s the form you’ll fill out to tell t…
Form 8862: Getting Back Tax Credits After a Disallowance
If you’ve ever been denied a tax credit like the Earned Income Credit (EIC) or the Child Tax Credit (CTC), you may have been told that you need to file Form 8862 before you can claim that credit again…
Form 4562: How to Depreciate and Deduct Business Property
If you're running a business, even a small one, chances are you’ve spent money on things like equipment, vehicles, or computers to help you do your work. When you make those kinds of purchases, you do…
Form 8995: Qualified Business Income Deduction
If you're a small business owner, freelancer, or self-employed individual, there's a good chance you’ve heard about the Qualified Business Income Deduction (also called QBI); and, if you’ve heard of Q…