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Free Tools

Free audit tools for CPA firms.

Calculators that show their working, so the result can go straight into the engagement file.

CalculatorMateriality & Performance Materiality Calculator (AU-C 320)Overall materiality, performance materiality and the clearly trivial threshold from common benchmarks, in USD.CalculatorAudit Sample Size Calculator: Attribute Sampling (AU-C 530)Sample size for tests of controls from confidence, tolerable and expected deviation rates, plus the achieved upper deviation limit.CalculatorMonetary Unit Sampling Calculator (MUS / PPS)Reliability factor, sampling interval and sample size, then the upper misstatement limit from the errors you find.CalculatorSummary of Uncorrected Misstatements Evaluator (AU-C 450)List factual, judgmental and projected misstatements and test them against materiality on both iron curtain and rollover.CalculatorBenford's Law Analyzer for AuditorsPaste or upload amounts to test the first-digit or first-two-digit distribution: chi-square, MAD and Nigrini conformity.CalculatorAccounts Receivable Aging & CECL Allowance Calculator (ASC 326)Aging buckets times loss rates, adjusted for current conditions and forecasts, compared with the recorded allowance.CalculatorCurrent Ratio CalculatorCurrent ratio, quick ratio and working capital from the balance sheet, with what the result means for going concern.CalculatorDSCR Calculator (Debt Service Coverage Ratio)Debt service coverage on an EBITDA or net operating income basis, tested against a covenant minimum.CalculatorFinancial Ratio Calculator for Audit AnalyticsWorking capital, inventory turnover, days inventory, DSO, DPO and the cash conversion cycle for analytical procedures.CalculatorLoan Amortization Schedule CalculatorPayment, interest and principal by date with extra payments, plus the current and long-term split at the balance sheet date.CalculatorDepreciation Calculator: Straight-Line, Declining Balance, SYD, MACRSYear-by-year book depreciation under four methods, with the IRS MACRS half-year rates for tax alongside.CalculatorASC 842 Lease Calculator (Lease Liability and ROU Asset)Initial lease liability, right-of-use asset, amortization table and lease cost for operating and finance leases.CalculatorGoing Concern Checklist (ASC 205-40 / AU-C 570)Conditions and events, management plans against the two probable tests, liquidity and runway, and a summary for the file.CalculatorInventory Reserve Calculator: Obsolescence and LCNRV (ASC 330)Aging buckets times reserve rates plus lower of cost and net realizable value write-downs, compared with the recorded reserve.CalculatorFixed Asset Rollforward CheckerCost and accumulated depreciation rolled forward by class, breaks against the ledger flagged, depreciation and disposals tied out.CalculatorRandom number generator for audit sampling (seed, no duplicates)Seeded random selection of unique item numbers from a population range, sorted, with a copyable method note for the workpaper.CalculatorStratified sample selector by dollar threshold (key items + random)Test every item above a threshold and pick the rest at random by stratum, with item counts and dollar coverage shown.CalculatorAudit hours and fee estimator (complexity, readiness, staff mix)Base hours adjusted for complexity and readiness of the books, split across staffing levels and the rates you enter.CalculatorAnalytical procedures expectation tool for AU-C 520Expectation from prior year and a driver, the difference to actual, and an investigate flag against your threshold.CalculatorFlux (variance) analysis calculator with threshold flags and CSVCurrent vs prior balances, dollar and percent change, threshold rules, an explanation column, and a CSV copy.CalculatorASC 606 transaction price allocation by relative SSPAllocate the transaction price to performance obligations by relative standalone selling price, with discounts and the working.CalculatorCECL loss-rate and roll-rate calculator for trade receivablesHistorical loss-rate and roll-rate methods for trade receivables with a qualitative adjustment under ASC 326-20, with the working.CalculatorLeverage and coverage ratios with covenant testDebt to equity, debt to EBITDA, interest coverage and fixed charge coverage with definitions and a covenant test.CalculatorGross margin, markup and break-even calculatorMargin and markup from price and cost, price from a target margin, and break-even units and sales.CalculatorWorking capital calculator with operating working capital and CCCWorking capital line by line, current and quick ratios, operating working capital and its cash effect, and the cash conversion cycle.CalculatorFuture Value Calculator: Lump Sum and Annuity ScheduleFuture value of a lump sum plus level payments, ordinary annuity or annuity due, with the formula and yearly balances shown.CalculatorNPV and IRR Calculator with Payback and WorkingNPV, every IRR root, payback and discounted payback from a cash flow list, with the discount factors shown.CalculatorARO Accretion Schedule Calculator (ASC 410-20)ASC 410-20 initial liability, accretion, depreciation of the retirement cost and revision layers, with journal entries.CalculatorDuPont Analysis Calculator: 3-Step and 5-Step ROEThree-step and five-step DuPont breakdown of return on equity, with each factor and the arithmetic shown.CalculatorProof of Cash Calculator: Four-Column Bank to BooksFour-column proof of cash: opening balance, receipts, disbursements and closing balance, bank against books.CalculatorBlack-Scholes Calculator for Stock Option Fair Value (ASC 718)Black-Scholes-Merton call and put value with d1, d2 and the grant-date total for an option award.CalculatorMajor Program Determination Calculator (Single Audit, 2 CFR 200.518)Type A threshold, Type A and Type B programs, required major programs and 40% or 20% coverage under 2 CFR 200.518.CalculatorPiotroski F-Score Calculator: Nine Financial SignalsPiotroski F-score from nine financial statement signals, with each measure and point shown.CalculatorRandom sample selector from a pasted list (seeded, repeatable)Paste a population list, set the sample size and seed, and get a random or systematic selection with a method note for the workpaper.CalculatorAccrued interest and day count calculator (30/360, Actual/360, Actual/365)Recompute interest on a note or loan under five day-count conventions and compare it with the recorded accrual.CalculatorDays between dates calculator with audit deadlinesDays between two dates, date add and subtract, and the file assembly and single audit dates that follow from your report dates.CalculatorCheck and invoice number gap detectorMissing ranges, duplicates and out-of-order numbers in a list of checks or invoices, with voided numbers taken out.CalculatorJournal entry testing filter for AU-C 240 criteriaFlag weekend, period-end, round-amount, unusual-user and thin-description entries, and check that each entry balances.CalculatorBond premium and discount amortization (effective interest, ASC 835-30)Issue price from the market yield, interest expense, amortization and carrying amount by period, with issue costs and entries.CalculatorAltman Z-score calculator: Z, Z-prime and Z-double-primeDistress score for public, private and non-manufacturing entities, with each ratio contribution, the zone and the working shown.CalculatorWACC Calculator (Weighted Average Cost of Capital)Weighted average cost of capital from capital structure, CAPM cost of equity, after-tax cost of debt and preferred stock, with the working shown.CalculatorTime Value of Money Calculator (Solve Any Variable)Solve present value, future value, payment, periods or rate for an ordinary annuity or annuity due, with the balance schedule.CalculatorCAGR Calculator (Compound Annual Growth Rate)Growth rate from beginning and ending values, a projected ending value, or the years to a target, with the implied yearly path.CalculatorOutlier Detector for Transaction Data (IQR and Z-Score)Paste amounts and flag unusual items with Tukey IQR fences, z-scores and modified z-scores, with adjustable thresholds.CalculatorDuplicate Transaction Finder (CSV, Exact and Fuzzy)Find duplicate payments and invoices by vendor, invoice number, date and amount, with fuzzy vendor matching and the amount at risk.CalculatorDeferred Revenue Waterfall Schedule (ASC 606)Paste contracts and get monthly billings, revenue and contract liability balances, with the current portion at the balance sheet date.CalculatorBeneish M-Score Calculator (Earnings Manipulation Screen)Eight indices and the M-score from two years of financials, with each weighted contribution and the -1.78 cutoff.CalculatorPercentage of Completion Calculator (Cost-to-Cost, ASC 606)Revenue and gross profit for the period, over or under billings and loss provisions on a long-term contract.CalculatorVariables Sampling Calculator: Mean-per-Unit, Difference and RatioClassical variables sample size from standard deviation and tolerable misstatement, then mean-per-unit, difference or ratio projection with a confidence interval.CalculatorSingle Audit Threshold Calculator: $750,000 or $1,000,000 and Due DateThe 2 CFR 200.501 threshold for a fiscal year, whether a single audit is required, and the 2 CFR 200.512 reporting package due date.CalculatorRound Number and Just-Below-Threshold Test for Payments and Journal EntriesPaste payments or entries to flag round amounts and items just under an approval limit, with the count on each side of the limit.CalculatorPayroll Anomaly Finder: Ghost Employee and Duplicate Pay Tests from CSVShared bank accounts and addresses, one name under two IDs, double pay, pay spikes and high overtime from a pasted payroll register.CalculatorVendor Master Test: Duplicate Vendors and Employee-Vendor MatchesShared tax IDs, bank accounts and addresses, duplicate vendor names, and vendors that match an employee, from pasted master files.CalculatorCutoff Test Selector: Items Around Year End to TestEvery key item plus a seeded random pick of the rest from the days before and after year end, with a CSV of the selection.CalculatorBasic and Diluted EPS Calculator: Treasury Stock and If-Converted (ASC 260)Basic EPS, then diluted EPS with options under the treasury stock method and convertibles under the if-converted method, with the antidilution ranking.CalculatorCost of Equity Calculator (CAPM) with Beta Relevering and Build-Up PremiumsRisk-free rate plus beta times the equity risk premium, optional size and company-specific premiums, and Hamada relevering of beta.CalculatorVariables Sampling Calculator: Mean-per-Unit, Difference, RatioPlans classical variables sample size and projects a sample to the population with mean-per-unit, difference or ratio estimation.CalculatorAudit Risk Model Calculator: Solve for Detection RiskCalculates planned detection risk or audit risk from the audit risk model AR = IR x CR x DR.CalculatorEPS Calculator: Basic and Diluted (ASC 260)Calculates basic and diluted earnings per share under ASC 260 with the treasury stock and if-converted methods.CalculatorFIFO, LIFO and Weighted Average Inventory CalculatorCompares cost of goods sold and ending inventory under FIFO, periodic LIFO and weighted average, with an optional net realizable value write-down.CalculatorBank Reconciliation Calculator: Bank to Book with EntriesReconciles a bank statement balance to the general ledger cash balance and lists the adjusting entries needed.CalculatorImpairment Calculator: Long-Lived Assets and GoodwillCalculates impairment of long-lived assets under ASC 360-10 and goodwill under ASC 350-20.CalculatorCapitalized Interest Calculator (ASC 835-20)Calculates interest to capitalize on a qualifying asset under ASC 835-20 from weighted average accumulated expenditures.CalculatorEquity Method Rollforward Calculator (ASC 323)Rolls forward an equity method investment under ASC 323 and calculates equity in earnings of the investee.CalculatorConfidence Interval Calculator for Means and Proportions (t, Wald, Wilson)Interval for a mean from summary figures or pasted values, or for a proportion, with finite population correction and the working shown.CalculatorCAPM Calculator: Cost of Equity, Regression Beta and Relevered BetaCost of equity from risk-free rate, beta and equity risk premium, beta from pasted returns, and unlevered and relevered beta.CalculatorEBITDA and Adjusted EBITDA Calculator with Net Income ReconciliationEBIT, EBITDA and Adjusted EBITDA built from GAAP net income with a line-by-line reconciliation and margins.CalculatorROE, ROA and ROIC Calculator with Margin and Turnover RatiosGross, operating and net margin, ROA, ROE, ROIC, asset turnover and equity multiplier on average balances, with each formula shown.CalculatorAPR Calculator: Actuarial Method for a Loan with Fees (Regulation Z)APR for a level-payment loan with prepaid finance charges by the actuarial method, with payment, amount financed and finance charge.CalculatorOperating Leverage Calculator: DOL, DFL, Combined Leverage and Margin of SafetyDegree of operating, financial and combined leverage, break-even units and sales, and margin of safety, with a volume sensitivity table.CalculatorRealization Rate Calculator: Billing, Collection and Overall RealizationBilling realization, collection realization and overall realization from standard value, billed amount and cash collected, with the write-down and write-off in dollars.CalculatorUtilization Rate Calculator for CPA Staff: Billable Hours vs Available HoursUtilization from billable and available hours, the non-billable hours, and the hours short of or above a target utilization.CalculatorEngagement Fee Pricing Calculator: Hours by Level, Rates and Expected RealizationStandard fee from hours and rates at partner, manager and staff level, and the quote needed to collect that value at your expected realization.CalculatorStaff Leverage Ratio Calculator: Staff per Partner and per ManagerNon-partner professionals per partner, staff per manager and the headcount mix from your team counts.CalculatorWIP Days, AR Days and Lockup Calculator for a CPA FirmUnbilled WIP days, billed receivable days and total lockup days from WIP, receivables and billings for the period.CalculatorCPA Firm Break-Even Calculator: Hours, Revenue and UtilizationBreak-even billable hours, revenue and utilization from fixed costs, realized rate and variable cost per hour.CalculatorPartner Capacity Calculator: Engagements per PartnerHow many engagements a partner and the partner group can carry from available hours, client-work share and partner hours per engagement.CalculatorBusy Season Hours Forecast: Weekly Hours per Person and OvertimeWeekly hours per person and total overtime hours from the season workload, headcount, weeks and standard week.CalculatorAudit Hours Budget by Phase: Planning, Fieldwork, Review and ReportingSplit a total engagement hours budget across phases by percentage and check that the phases add to 100 percent.CalculatorBudget to Actual Hours Variance and Estimate at CompletionHours variance, earned hours, efficiency and the projected hours at completion from percent complete.CalculatorEffective Billing Rate Calculator: Fees Collected per HourEffective rate from fees collected and hours charged, compared with the standard rate.CalculatorBilling Rate from Cost Calculator: Loaded Cost, Margin and MultiplierLoaded cost per chargeable hour, the rate for a target margin and the multiplier on salary cost per hour.CalculatorFixed Fee vs Hourly Fee CalculatorHourly equivalent of a fixed fee, the fee at your hourly rate, the difference and the hours at which the two are equal.CalculatorTarget Hourly Rate Calculator: Standard Rate Needed for a Revenue GoalThe standard rate required to reach a revenue target from billable hours and expected realization.CalculatorRevenue per Professional and per Partner CalculatorRevenue per professional, revenue per partner and net income per partner from firm totals.CalculatorAnnual Chargeable Hours Goal Calculator: Weekly Pace and Catch-UpWeekly chargeable hours needed for an annual goal, and the weekly pace needed to catch up from hours charged to date.CalculatorAvailable Chargeable Hours per Staff MemberAnnual chargeable capacity after holidays, leave, training and administrative time.CalculatorEngagement Profitability Calculator: Margin on Direct LaborMargin in dollars and percent, and fee per hour, from fees collected, hours and cost rates by level, and unreimbursed costs.CalculatorBlended Billing Rate Calculator by Staff LevelHour-weighted blended rate and the share of hours and dollars by level.CalculatorStaff Capacity Planning Calculator: Headcount Needed for a WorkloadFull-time equivalents needed for a workload in hours, against current headcount, with the gap.CalculatorMTDC Calculator: Modified Total Direct Costs under 2 CFR 200.1Modified total direct costs with the $50,000 per-subaward cap and the excluded costs, line by line.CalculatorDe Minimis Indirect Cost Rate Calculator (2 CFR 200.414(f), up to 15% of MTDC)Indirect costs at a de minimis rate of up to 15 percent of modified total direct costs, with a flag when the rate entered is above the cap.CalculatorForm 5500 Audit Requirement Calculator: 100-Participant Test and 80-120 RuleSmall plan or large plan from the participant count and the prior-year filing, with the 80-120 participant election and the audit consequence.CalculatorCalifornia CPE Hours Tracker: 80 Hours, 20 per Year, Technical and EthicsRemaining hours against the California Board of Accountancy renewal rules in 16 CCR 87: 80 hours, 20 per year, 12 technical per year, 50 percent technical and 4 ethics.Calculator2026 Federal Income Tax Calculator: Brackets and Standard DeductionTaxable income, tax by bracket, marginal and effective rate for every filing status using the 2026 brackets and standard deduction.CalculatorSelf-Employment Tax Calculator (Schedule SE, 2026)Social Security and Medicare tax on net self-employment earnings, the 92.35 percent base, the 2026 wage base and the half-tax deduction.CalculatorQBI Deduction Calculator (Section 199A, 2026 Thresholds)Twenty percent of qualified business income with the wage and property limit, the specified service phase-in and the taxable income cap.CalculatorEstimated Tax Safe Harbor Calculator (90, 100 and 110 Percent)Required annual payment, quarterly installments and due dates from current-year tax, prior-year tax and prior-year AGI.CalculatorFICA and Medicare Tax Calculator with Additional Medicare Tax (2026)Employee and employer Social Security and Medicare tax, the 2026 wage base, and the 0.9 percent Additional Medicare Tax.CalculatorCapital Gains Tax Calculator (2026 0%, 15% and 20% Breakpoints)Long-term gain stacked on ordinary income to split it across the 0, 15 and 20 percent rates for the filing status.CalculatorNet Investment Income Tax Calculator (3.8% NIIT, Form 8960)The lesser of net investment income or the MAGI excess over the filing status threshold, times 3.8 percent.CalculatorSection 179 Deduction Calculator (2026 Limit and Phase-Out)The 2026 expensing limit reduced dollar for dollar above the investment threshold, capped at business taxable income, with carryforward.CalculatorBonus Depreciation Calculator (Section 168(k), 100% or 40% Election)First-year bonus on property acquired after January 19, 2025, plus regular MACRS on the remaining basis.CalculatorMACRS Depreciation Calculator: Half-Year and Mid-Quarter RatesRecovery percentages and yearly deductions for 3 to 20 year property, with the 40 percent test for the mid-quarter convention.CalculatorDe Minimis Safe Harbor Calculator: $2,500 or $5,000 per ItemPaste invoice and item amounts to split what is expensed under the safe harbor from what must be capitalized.CalculatorIRS Standard Mileage Deduction Calculator (2026 Rates)Business, medical and charitable miles times the 2026 standard rates from Notice 2026-10.CalculatorFederal Payroll Withholding Calculator (Pub. 15-T, 2026 Percentage Method)Federal income tax to withhold per pay period from wages, filing status and Form W-4 entries, using the 2026 annual percentage tables.Calculator1099 Contractor vs W-2 Employee Cost CalculatorFully loaded employer cost of an employee against a contractor fee, with payroll tax, unemployment tax, benefits and the break-even fee.CalculatorS Corporation Salary vs Distribution Payroll Tax CalculatorPayroll tax at a chosen salary against self-employment tax on the whole profit, with salary as a share of profit.CalculatorHome Office Deduction Calculator: Simplified vs Regular MethodThe $5 per square foot simplified deduction against the business-percentage method, each limited by business income.CalculatorDepreciation Recapture Calculator (Sections 1245 and 1250)Splits the gain on a sale into ordinary recapture, unrecaptured section 1250 gain and remaining capital gain, with the tax at each rate.CalculatorSALT Deduction Cap Calculator (2026 $40,400 Limit)The state and local tax deduction after the 2026 cap and the income phase-down toward the $10,000 floor.Calculator401(k) Contribution Limit Calculator (2026 Deferrals and Catch-Up)Employee deferral limit with the age 50 and age 60 to 63 catch-up, and the total plan limit under section 415(c).CalculatorTraditional IRA Deduction Calculator (2026 Phase-Out Ranges)Contribution limit and the deductible part when you or your spouse are covered by a workplace plan.CalculatorRoth IRA Contribution Limit Calculator (2026 Income Phase-Out)Reduced Roth IRA limit from MAGI and filing status, with the age 50 catch-up.CalculatorSEP IRA Contribution Calculator for Employees and Self-Employed (2026)The 25 percent employer contribution, the self-employed rate on net earnings, and the 2026 dollar cap.CalculatorSIMPLE IRA Contribution Calculator (2026 Limits and Employer Match)Employee deferral with catch-up for the age band, plus the employer match or the 2 percent nonelective contribution.CalculatorHSA Contribution Limit Calculator (2026 Self-Only and Family)Annual HSA limit by coverage, the age 55 catch-up, the remaining room, and the HDHP deductible and out-of-pocket tests.CalculatorGift Tax Annual Exclusion Calculator (2026 $19,000)Taxable gifts after the annual exclusion, with gift splitting, and the lifetime exclusion left after the gifts.CalculatorEstate Tax Exemption Calculator (2026 $15,000,000 Basic Exclusion)Taxable estate, the exclusion with any portable spouse amount, and federal estate tax at the 40 percent top rate.CalculatorRequired Minimum Distribution Calculator (Uniform Lifetime Table)Prior year-end balance divided by the Uniform Lifetime Table distribution period for the age reached in the year.CalculatorAlternative Minimum Tax Calculator (2026 Exemption and Phase-Out)Exemption with the 2026 phase-out, tentative minimum tax at 26 and 28 percent, and AMT owed above regular tax.CalculatorSales Tax Economic Nexus Threshold CheckerCompare sales and transaction counts into a state with that state's thresholds and see which test is met.CalculatorEffective Tax Rate Calculator for Businesses and IndividualsIncome tax expense over pre-tax income, the gap to a statutory rate, and the rate reconciliation in dollars.CalculatorASC 842 Short-Term Lease Exemption Check (12 Months or Less)Whether a lease qualifies for the short-term lease election under ASC 842-20-25-2, and the straight-line expense if it does.CalculatorASC 842 Lease Classification Test: Finance or Operating (Lessee)The five criteria in ASC 842-10-25-2 with the present value and lease term tests worked out, and the resulting classification.CalculatorIncremental Borrowing Rate Interpolation Calculator (ASC 842)Linear interpolation of a borrowing rate between two term points for the lease term, plus your security and credit adjustment.CalculatorROU Asset Impairment Calculator: Operating Lease Cost After ImpairmentImpairment of a right-of-use asset, straight-line amortization afterward and the first-year lease cost under ASC 842-20-35-10.CalculatorASC 606 Variable Consideration: Expected Value vs Most Likely AmountExpected value and most likely amount from up to four outcomes, then the constraint, for the transaction price.CalculatorASC 606 Significant Financing Component CalculatorRevenue at the cash selling price and the interest income or expense when payment and transfer are more than a year apart.CalculatorASC 606 Input Method with Uninstalled Materials (Revenue at Cost)Cost-to-cost progress with uninstalled materials excluded and recognized at zero margin under ASC 606-10-55-21(b).CalculatorASC 606 Output Method Progress Calculator with Cumulative Catch-UpProgress from units delivered or milestones reached, cumulative revenue to date and the current-period catch-up.CalculatorContract Asset and Contract Liability Rollforward (ASC 606)Opening contract balances plus revenue less billings to the closing contract asset or liability, with the disclosure figures.CalculatorSales Returns Reserve: Refund Liability and Return Asset (ASC 606)Refund liability, asset for the right to recover goods, net revenue and cost of sales for sales with a right of return.CalculatorGift Card Breakage Revenue Calculator (ASC 606-10-55-48)Breakage recognized in proportion to the redemption pattern, cumulative revenue and the remaining contract liability.CalculatorCapitalized Commission Amortization Calculator (ASC 340-40)Amortization of incremental costs of obtaining a contract over the period of benefit, with the one-year practical expedient check.CalculatorASC 606 Contract Modification: Prospective Treatment Price per UnitPrice per remaining unit when a modification is a termination of the old contract and creation of a new one (ASC 606-10-25-13(a)).CalculatorWarranty Reserve Rollforward Calculator (Assurance-Type Warranties)Opening reserve, accruals on sales, settlements and changes in estimate to the closing warranty liability.CalculatorASC 718 Stock Comp Expense: Graded (Accelerated) vs Straight-LineYear-by-year expense for an award with equal annual vesting tranches under both attribution methods, with forfeitures.CalculatorStock Comp Excess Tax Benefit or Shortfall Calculator (ASU 2016-09)Tax deduction against book compensation for vested RSUs or exercised options, and the windfall or shortfall in tax expense.CalculatorIncome Tax Rate Reconciliation Calculator (ASC 740, ASU 2023-09)Statutory to effective rate in dollars and percent by ASU 2023-09 category, with the 5 percent separate-disclosure flag.CalculatorDeferred Tax Asset and Liability Calculator (ASC 740)Gross DTA and DTL from temporary differences and carryforwards, valuation allowance, net position and deferred tax expense.CalculatorValuation Allowance Calculator: Four Sources of Taxable IncomeDeferred tax assets supported by the four sources in ASC 740-10-30-18, and the valuation allowance for the rest.CalculatorUncertain Tax Position Measurement: Cumulative Probability (ASC 740-10)Largest benefit greater than 50 percent likely of being realized from up to five outcomes, and the unrecognized tax benefit.CalculatorInterim Income Tax Provision Calculator: Estimated Annual Effective RateYear-to-date tax at the estimated annual effective tax rate, less prior quarters, plus discrete items, under ASC 740-270.CalculatorLevel 3 Fair Value Rollforward Calculator (ASC 820)Opening to closing Level 3 balance through gains, purchases, sales, issues, settlements and transfers, tied to the ledger.CalculatorGoodwill Impairment with Tax-Deductible Goodwill: Simultaneous EquationGoodwill impairment grossed up for the deferred tax effect under ASC 350-20-35-8B, capped at goodwill.CalculatorAFS Debt Security Credit Loss Calculator: Fair Value Floor (ASC 326-30)Allowance for credit losses limited to the amount fair value is below amortized cost, with the non-credit loss to OCI.CalculatorHeld for Sale Measurement Calculator: Fair Value Less Cost to SellLower of carrying amount and fair value less cost to sell at classification, and the later gain limited to losses already recognized.CalculatorDebt Modification 10 Percent Cash Flow Test (ASC 470-50)Present value of new and remaining old cash flows at the original effective rate, and modification or extinguishment.CalculatorTroubled Debt Restructuring Calculator for the Debtor (ASC 470-60)Gain when future cash payments under modified terms are below the carrying amount, or the new effective rate when they are not.CalculatorLower of Cost or Market Calculator for LIFO and Retail Method InventoryMarket as replacement cost between the NRV ceiling and the NRV-less-normal-profit floor, and the write-down.CalculatorFixed Overhead Absorption at Normal Capacity (ASC 330)Fixed overhead rate on normal capacity, overhead absorbed into inventory and unabsorbed overhead expensed in the period.CalculatorRetail Inventory Method Calculator: Conventional and Average Cost RatiosEnding inventory at retail and at cost under the conventional (lower of cost or market) and average cost-to-retail ratios.CalculatorAccrued Vacation and PTO Liability Calculator (ASC 710)Compensated absences liability from unused hours, pay rates, employer payroll taxes and expected forfeitures.CalculatorForeign Currency Transaction Gain or Loss Calculator (ASC 830-20)Remeasurement of a foreign currency receivable or payable at period end and at settlement, with the gain or loss.CalculatorCumulative Translation Adjustment Calculator (ASC 830-30)Translation adjustment for the period from opening net assets, income at the average rate and dividends at their rate.CalculatorNoncontrolling Interest Calculator: Share of Income and Closing NCINCI share of subsidiary net income and OCI, dividends to NCI and the closing NCI balance in consolidated equity.CalculatorChange in Ownership Without Loss of Control: NCI and APIC (ASC 810)NCI adjustment and the difference to additional paid-in capital when a parent buys or sells subsidiary shares and keeps control.CalculatorIntercompany Inventory Profit Elimination Calculator (Upstream and Downstream)Unrealized profit in ending inventory, the cost of sales elimination for the year and the NCI share on upstream sales.CalculatorGoodwill or Bargain Purchase Gain Calculator (ASC 805)Goodwill from consideration, NCI and previously held interest against net identifiable assets, with the step acquisition gain.CalculatorNet Periodic Pension Cost Calculator with 10 Percent Corridor (ASC 715)Service cost, interest cost, expected return, prior service cost and corridor amortization of net loss, split by line.CalculatorAudit Confirmation Response Rate and Coverage CalculatorResponse rate by count and value, exceptions, and coverage of the confirmed population after alternative procedures.CalculatorDebt Covenant Headroom Calculator: EBITDA Cushion and Debt CapacityLeverage and coverage against covenant limits, the EBITDA decline before a breach and the extra debt the leverage limit allows.CalculatorAlabama Sales Tax Calculator and Remote Seller Nexus Check (4%)Sales tax on a sale at the 4% statewide rate plus your local rate, and whether your sales into Alabama pass the $250,000 economic nexus threshold.CalculatorArizona Sales Tax Calculator and Remote Seller Nexus Check (5.6%)Sales tax on a sale at the 5.6% statewide rate plus your local rate, and whether your sales into Arizona pass the $100,000 economic nexus threshold.CalculatorArkansas Sales Tax Calculator and Remote Seller Nexus Check (6.5%)Sales tax on a sale at the 6.5% statewide rate plus your local rate, and whether your sales into Arkansas pass the $100,000 or 200-transaction economic nexus threshold.CalculatorCalifornia Sales Tax Calculator and Remote Seller Nexus Check (7.25%)Sales tax on a sale at the 7.25% statewide rate plus your local rate, and whether your sales into California pass the $500,000 economic nexus threshold.CalculatorColorado Sales Tax Calculator and Remote Seller Nexus Check (2.9%)Sales tax on a sale at the 2.9% statewide rate plus your local rate, and whether your sales into Colorado pass the $100,000 economic nexus threshold.CalculatorConnecticut Sales Tax Calculator and Remote Seller Nexus Check (6.35%)Sales tax on a sale at the 6.35% statewide rate plus your local rate, and whether your sales into Connecticut pass the $100,000 and 200-transaction economic nexus threshold.CalculatorDistrict of Columbia Sales Tax Calculator and Remote Seller Nexus Check (6%)Sales tax on a sale at the 6% statewide rate plus your local rate, and whether your sales into District of Columbia pass the $100,000 or 200-transaction economic nexus threshold.CalculatorFlorida Sales Tax Calculator and Remote Seller Nexus Check (6%)Sales tax on a sale at the 6% statewide rate plus your local rate, and whether your sales into Florida pass the $100,000 economic nexus threshold.CalculatorGeorgia Sales Tax Calculator and Remote Seller Nexus Check (4%)Sales tax on a sale at the 4% statewide rate plus your local rate, and whether your sales into Georgia pass the $100,000 or 200-transaction economic nexus threshold.CalculatorHawaii Sales Tax Calculator and Remote Seller Nexus Check (4%)Sales tax on a sale at the 4% statewide rate plus your local rate, and whether your sales into Hawaii pass the $100,000 or 200-transaction economic nexus threshold.CalculatorIdaho Sales Tax Calculator and Remote Seller Nexus Check (6%)Sales tax on a sale at the 6% statewide rate plus your local rate, and whether your sales into Idaho pass the $100,000 economic nexus threshold.CalculatorIllinois Sales Tax Calculator and Remote Seller Nexus Check (6.25%)Sales tax on a sale at the 6.25% statewide rate plus your local rate, and whether your sales into Illinois pass the $100,000 economic nexus threshold.CalculatorIndiana Sales Tax Calculator and Remote Seller Nexus Check (7%)Sales tax on a sale at the 7% statewide rate plus your local rate, and whether your sales into Indiana pass the $100,000 economic nexus threshold.CalculatorIowa Sales Tax Calculator and Remote Seller Nexus Check (6%)Sales tax on a sale at the 6% statewide rate plus your local rate, and whether your sales into Iowa pass the $100,000 economic nexus threshold.CalculatorKansas Sales Tax Calculator and Remote Seller Nexus Check (6.5%)Sales tax on a sale at the 6.5% statewide rate plus your local rate, and whether your sales into Kansas pass the $100,000 economic nexus threshold.CalculatorKentucky Sales Tax Calculator and Remote Seller Nexus Check (6%)Sales tax on a sale at the 6% statewide rate plus your local rate, and whether your sales into Kentucky pass the $100,000 economic nexus threshold.CalculatorLouisiana Sales Tax Calculator and Remote Seller Nexus Check (5%)Sales tax on a sale at the 5% statewide rate plus your local rate, and whether your sales into Louisiana pass the $100,000 economic nexus threshold.CalculatorMaine Sales Tax Calculator and Remote Seller Nexus Check (5.5%)Sales tax on a sale at the 5.5% statewide rate plus your local rate, and whether your sales into Maine pass the $100,000 economic nexus threshold.CalculatorMaryland Sales Tax Calculator and Remote Seller Nexus Check (6%)Sales tax on a sale at the 6% statewide rate plus your local rate, and whether your sales into Maryland pass the $100,000 or 200-transaction economic nexus threshold.CalculatorMassachusetts Sales Tax Calculator and Remote Seller Nexus Check (6.25%)Sales tax on a sale at the 6.25% statewide rate plus your local rate, and whether your sales into Massachusetts pass the $100,000 economic nexus threshold.CalculatorMichigan Sales Tax Calculator and Remote Seller Nexus Check (6%)Sales tax on a sale at the 6% statewide rate plus your local rate, and whether your sales into Michigan pass the $100,000 or 200-transaction economic nexus threshold.CalculatorMinnesota Sales Tax Calculator and Remote Seller Nexus Check (6.875%)Sales tax on a sale at the 6.875% statewide rate plus your local rate, and whether your sales into Minnesota pass the $100,000 or 200-transaction economic nexus threshold.CalculatorMississippi Sales Tax Calculator and Remote Seller Nexus Check (7%)Sales tax on a sale at the 7% statewide rate plus your local rate, and whether your sales into Mississippi pass the $250,000 economic nexus threshold.CalculatorMissouri Sales Tax Calculator and Remote Seller Nexus Check (4.225%)Sales tax on a sale at the 4.225% statewide rate plus your local rate, and whether your sales into Missouri pass the $100,000 economic nexus threshold.CalculatorNebraska Sales Tax Calculator and Remote Seller Nexus Check (5.5%)Sales tax on a sale at the 5.5% statewide rate plus your local rate, and whether your sales into Nebraska pass the $100,000 or 200-transaction economic nexus threshold.CalculatorNevada Sales Tax Calculator and Remote Seller Nexus Check (6.85%)Sales tax on a sale at the 6.85% statewide rate plus your local rate, and whether your sales into Nevada pass the $100,000 or 200-transaction economic nexus threshold.CalculatorNew Jersey Sales Tax Calculator and Remote Seller Nexus Check (6.625%)Sales tax on a sale at the 6.625% statewide rate plus your local rate, and whether your sales into New Jersey pass the $100,000 or 200-transaction economic nexus threshold.CalculatorNew Mexico Sales Tax Calculator and Remote Seller Nexus Check (4.875%)Sales tax on a sale at the 4.875% statewide rate plus your local rate, and whether your sales into New Mexico pass the $100,000 economic nexus threshold.CalculatorNew York Sales Tax Calculator and Remote Seller Nexus Check (4%)Sales tax on a sale at the 4% statewide rate plus your local rate, and whether your sales into New York pass the $500,000 and 100-transaction economic nexus threshold.CalculatorNorth Carolina Sales Tax Calculator and Remote Seller Nexus Check (4.75%)Sales tax on a sale at the 4.75% statewide rate plus your local rate, and whether your sales into North Carolina pass the $100,000 economic nexus threshold.CalculatorNorth Dakota Sales Tax Calculator and Remote Seller Nexus Check (5%)Sales tax on a sale at the 5% statewide rate plus your local rate, and whether your sales into North Dakota pass the $100,000 economic nexus threshold.CalculatorOhio Sales Tax Calculator and Remote Seller Nexus Check (5.75%)Sales tax on a sale at the 5.75% statewide rate plus your local rate, and whether your sales into Ohio pass the $100,000 or 200-transaction economic nexus threshold.CalculatorOklahoma Sales Tax Calculator and Remote Seller Nexus Check (4.5%)Sales tax on a sale at the 4.5% statewide rate plus your local rate, and whether your sales into Oklahoma pass the $100,000 economic nexus threshold.CalculatorPennsylvania Sales Tax Calculator and Remote Seller Nexus Check (6%)Sales tax on a sale at the 6% statewide rate plus your local rate, and whether your sales into Pennsylvania pass the $100,000 economic nexus threshold.CalculatorRhode Island Sales Tax Calculator and Remote Seller Nexus Check (7%)Sales tax on a sale at the 7% statewide rate plus your local rate, and whether your sales into Rhode Island pass the $100,000 or 200-transaction economic nexus threshold.CalculatorSouth Carolina Sales Tax Calculator and Remote Seller Nexus Check (6%)Sales tax on a sale at the 6% statewide rate plus your local rate, and whether your sales into South Carolina pass the $100,000 economic nexus threshold.CalculatorSouth Dakota Sales Tax Calculator and Remote Seller Nexus Check (4.2%)Sales tax on a sale at the 4.2% statewide rate plus your local rate, and whether your sales into South Dakota pass the $100,000 economic nexus threshold.CalculatorTennessee Sales Tax Calculator and Remote Seller Nexus Check (7%)Sales tax on a sale at the 7% statewide rate plus your local rate, and whether your sales into Tennessee pass the $100,000 economic nexus threshold.CalculatorTexas Sales Tax Calculator and Remote Seller Nexus Check (6.25%)Sales tax on a sale at the 6.25% statewide rate plus your local rate, and whether your sales into Texas pass the $500,000 economic nexus threshold.CalculatorUtah Sales Tax Calculator and Remote Seller Nexus Check (6.1%)Sales tax on a sale at the 6.1% statewide rate plus your local rate, and whether your sales into Utah pass the $100,000 economic nexus threshold.CalculatorVermont Sales Tax Calculator and Remote Seller Nexus Check (6%)Sales tax on a sale at the 6% statewide rate plus your local rate, and whether your sales into Vermont pass the $100,000 or 200-transaction economic nexus threshold.CalculatorVirginia Sales Tax Calculator and Remote Seller Nexus Check (5.3%)Sales tax on a sale at the 5.3% statewide rate plus your local rate, and whether your sales into Virginia pass the $100,000 or 200-transaction economic nexus threshold.CalculatorWashington Sales Tax Calculator and Remote Seller Nexus Check (6.5%)Sales tax on a sale at the 6.5% statewide rate plus your local rate, and whether your sales into Washington pass the $100,000 economic nexus threshold.CalculatorWest Virginia Sales Tax Calculator and Remote Seller Nexus Check (6%)Sales tax on a sale at the 6% statewide rate plus your local rate, and whether your sales into West Virginia pass the $100,000 or 200-transaction economic nexus threshold.CalculatorWisconsin Sales Tax Calculator and Remote Seller Nexus Check (5%)Sales tax on a sale at the 5% statewide rate plus your local rate, and whether your sales into Wisconsin pass the $100,000 economic nexus threshold.CalculatorWyoming Sales Tax Calculator and Remote Seller Nexus Check (4%)Sales tax on a sale at the 4% statewide rate plus your local rate, and whether your sales into Wyoming pass the $100,000 economic nexus threshold.CalculatorStates Without Sales Tax: Alaska, Delaware, Montana, New Hampshire, OregonNo statewide sales tax in five states, Alaska local sales tax on a sale, and the $100,000 Alaska remote seller threshold.CalculatorFunctional Expense Allocation Calculator: Program, Management and General, 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Purpose and Time RestrictionsNet assets released from purpose restrictions by qualifying expenses, plus time restrictions that have lapsed, and the restricted balance that remains.CalculatorForm 990 vs 990-EZ vs 990-N Filing Requirement CalculatorWhich annual return an exempt organization files, from the gross receipts normally test, current-year gross receipts and year-end total assets.CalculatorUBIT Calculator: Unrelated Business Taxable Income and Form 990-T TaxUnrelated business taxable income by separate trade or business, the $1,000 specific deduction, the 21 percent corporate tax and the Form 990-T filing test.CalculatorPublic Support Test Calculator: 33 1/3 Percent and 10 Percent Facts and CircumstancesSchedule A Part II public support percentage for a section 170(b)(1)(A)(vi) organization, with the 2 percent donor limit applied.CalculatorSection 509(a)(2) Support Test Calculator: Public Support and Investment IncomeSchedule A Part III public support percentage and investment income percentage, each tested against one-third.CalculatorQuid Pro Quo Contribution Calculator: Deductible Amount and $75 DisclosureDeductible part of a payment that buys goods or services, whether the written disclosure is required, and the penalty for missing it.CalculatorSection 501(h) Lobbying Limit Calculator: Nontaxable and Grassroots AmountsLobbying nontaxable amount from exempt purpose expenditures, the grassroots limit, any excess lobbying expenditures and the 25 percent tax.CalculatorExcess Benefit Transaction Tax Calculator (Section 4958)The 25 percent tax on the disqualified person, the 10 percent manager tax capped at $20,000 and the 200 percent tax if not corrected.CalculatorPrivate Foundation Minimum Distribution Calculator: 5 Percent Payout and Distributable AmountMinimum investment return, the 1.39 percent excise tax on net investment income and the distributable amount from Form 990-PF Parts IX and X.CalculatorGASB 87 Lease Calculator: Lease Liability, Lease Asset and AmortizationPresent value of lease payments, the lease asset, first-year interest and straight-line amortization for a government lessee, with the short-term lease test.CalculatorGASB 96 SBITA Calculator: Subscription Liability and Subscription AssetSubscription liability, subscription asset with capitalized initial implementation costs, the outlays expensed and amortization for a government SBITA.CalculatorGASB 54 Fund Balance Classification CalculatorNonspendable, restricted, committed, assigned and unassigned fund balance for the general fund or another governmental fund, with deficit handling.CalculatorSingle Audit Low-Risk Auditee Test (2 CFR 200.520)Checks each low-risk auditee criterion for the two preceding audit periods, including the 5 percent questioned cost test, and gives the 20 or 40 percent coverage rule.CalculatorSingle Audit Due Date Calculator: 30 Days or Nine Months (2 CFR 200.512)The earlier of 30 days after receipt of the auditor's report or nine months after year-end, moved to the next business day after weekends and federal holidays.CalculatorFederal Equipment Disposition Calculator (2 CFR 200.313)The federal share of equipment that is kept or sold when no longer needed, the $10,000 per-unit threshold and the $1,000 selling expense retention.CalculatorLate Deposit Lost Earnings Calculator: VFCP MethodLost earnings on late participant contributions at the section 6621(a)(2) underpayment rate, compounded daily from the loss date to the recovery date, plus interest when paid later.CalculatorProhibited Transaction Excise Tax Calculator: Section 4975 and Form 5330The 15 percent first-tier tax for each year in the taxable period, with a new prohibited transaction each year for the use of money.CalculatorSection 410(b) Ratio Percentage Test Calculator: 70 Percent CoveragePercentage of NHCEs and HCEs benefiting, the ratio percentage and the NHCEs needed to reach 70 percent.CalculatorADP Test Calculator: 401(k) Actual Deferral Percentage TestMaximum HCE ADP under the 1.25 times and the 2 times or 2 points tests, and the pass or fail result.CalculatorACP Test Calculator: Matching and Employee After-Tax ContributionsMaximum HCE ACP under the 1.25 times and the 2 times or 2 points tests, and the pass or fail result.CalculatorTop-Heavy Test Calculator for 401(k) and Defined Contribution PlansKey employee accounts as a share of all accounts on the determination date, with distribution add-backs, tested against 60 percent.CalculatorTop-Heavy Minimum Contribution Calculator: 3 Percent or Highest Key RateRequired employer contribution for a non-key employee in a top-heavy plan and the shortfall against what has been allocated.CalculatorDFVCP Penalty Calculator: Late Form 5500 FilingsDelinquent Filer Voluntary Compliance Program penalty at $10 a day with the per-filing and per-plan caps for small and large plans.CalculatorFUTA Tax and Credit Reduction Calculator (Form 940)FUTA tax at 6.0 percent less the 5.4 percent credit, plus the additional tax on wages paid in a credit reduction state.CalculatorState Unemployment Tax Calculator: Taxable Wages and SUTA DueState unemployment taxable wages capped at the wage base you enter, and the tax at your assigned rate.CalculatorFLSA Regular Rate and Overtime Calculator with BonusesRegular rate from all includable pay divided by hours worked, the half-time overtime premium and total pay for the week.CalculatorFluctuating Workweek Overtime Calculator (29 CFR 778.114)Regular rate from a fixed salary and other includable pay over hours worked, and half-time overtime for hours over 40.CalculatorNet to Gross Paycheck Calculator: Gross-Up for a Target Net PaymentGross payment needed to deliver a target net after flat federal withholding, Social Security, Medicare and state withholding.CalculatorSupplemental Wage Withholding Calculator: 22 Percent and 37 PercentFederal income tax withholding on a bonus under the optional 22 percent flat rate and the mandatory 37 percent rate above $1 million.CalculatorPayroll Tax Deposit Schedule Calculator: Monthly or SemiweeklyDeposit schedule from the lookback period, the $100,000 next-day rule and the $2,500 quarterly exception.CalculatorFailure to Deposit Penalty Calculator for Payroll TaxesThe 2, 5, 10 or 15 percent penalty on late or missed federal tax deposits from the days late and how the tax was paid.CalculatorCPE Requirements by State Calculator: New York, Texas and FloridaHours still needed against the New York, Texas or Florida CPE rule, with the annual minimums, subject limits and ethics hours.CalculatorPeer Review Due Date Calculator: 18 Months and 42 MonthsInitial and subsequent AICPA peer review due dates, and the due date for a resigned firm that takes on an engagement needing review.CalculatorEngagement Fee Escalation Calculator: Annual Increases over a Multi-Year LetterFee in each year of a multi-year engagement letter at a fixed annual increase, the total fees and the increase against an inflation rate.CalculatorAlabama Income Tax Calculator (2025 Figures)Alabama income tax at 2% to 5% by filing status, with the state standard deduction and personal exemptions, plus marginal and effective rate.CalculatorAlaska Income Tax Calculator: No State Tax on WagesAlaska does not tax wage income. What does apply instead, and what you still owe federally.CalculatorArizona Income Tax Calculator (2026 Rates, 2025 Deductions)Arizona income tax at a flat 2.5% by filing status, with the state standard deduction, plus marginal and effective rate.CalculatorArkansas Income Tax Calculator (2026 Rates, 2025 Deductions)Arkansas income tax at 2 to 3.7 percent by filing status, with the state standard deduction and personal exemptions, plus marginal and effective rate.CalculatorCalifornia Income Tax Calculator (2026 Rates, 2025 Deductions)California income tax at 1% to 12.3% by filing status, with the state standard deduction and personal exemptions, plus marginal and effective rate.CalculatorColorado Income Tax Calculator (2025 Flat Rate)Colorado income tax at a flat 4.4%, plus marginal and effective rate.CalculatorConnecticut Income Tax Calculator (2025 Figures)Connecticut income tax at 2% to 6.99% by filing status, with personal exemptions, plus marginal and effective rate.CalculatorDelaware Income Tax Calculator (2025 Figures)Delaware income tax at 2.2% to 6.6% by filing status, with the state standard deduction and personal exemptions, plus marginal and effective rate.CalculatorDistrict of Columbia Income Tax Calculator (2026 Brackets)District of Columbia income tax at 4% to 10.75% by filing status, with the state standard deduction, plus marginal and effective rate.CalculatorFlorida Income Tax Calculator: No State Tax on WagesFlorida does not tax wage income. What does apply instead, and what you still owe federally.CalculatorGeorgia Income Tax Calculator (2026 Flat Rate)Georgia income tax at a flat 4.99% by filing status, with the state standard deduction, plus marginal and effective rate.CalculatorHawaii Income Tax Calculator (2026 Brackets)Hawaii income tax at 1.4% to 11% by filing status, with the state standard deduction and personal exemptions, plus marginal and effective rate.CalculatorIdaho Income Tax Calculator (2025 Flat Rate)Idaho income tax at a flat 5.3% by filing status, with the state standard deduction, plus marginal and effective rate.CalculatorIllinois Income Tax Calculator (2026 Flat Rate)Illinois income tax at a flat 4.95% by filing status, with personal exemptions, plus marginal and effective rate.CalculatorIndiana Income Tax Calculator (2026 Flat Rate)Indiana income tax at a flat 2.95% by filing status, with personal exemptions, plus marginal and effective rate.CalculatorIowa Income Tax Calculator (2026 Flat Rate)Iowa income tax at a flat 3.8% by filing status, with personal exemptions, plus marginal and effective rate.CalculatorKansas Income Tax Calculator (2026 Brackets)Kansas income tax at 5.2% to 5.58% by filing status, with the state standard deduction and personal exemptions, plus marginal and effective rate.CalculatorKentucky Income Tax Calculator (2026 Flat Rate)Kentucky income tax at a flat 3.5% by filing status, with the state standard deduction, plus marginal and effective rate.CalculatorLouisiana Income Tax Calculator (2026 Flat Rate)Louisiana income tax at a flat 3% by filing status, with the state standard deduction, plus marginal and effective rate.CalculatorMaine Income Tax Calculator (2026 Brackets)Maine income tax at 5.8% to 7.15% by filing status, with the state standard deduction and personal exemptions, plus marginal and effective rate.CalculatorMaryland Income Tax Calculator (2025 Figures)Maryland income tax at 2% to 6.5% by filing status, with the state standard deduction and personal exemptions, plus marginal and effective rate.CalculatorMassachusetts Income Tax Calculator (2026 Flat Rate)Massachusetts income tax at a flat 5% by filing status, with personal exemptions, plus marginal and effective rate.CalculatorMichigan Income Tax Calculator (2026 Flat Rate)Michigan income tax at a flat 4.25% by filing status, with personal exemptions, plus marginal and effective rate.CalculatorMinnesota Income Tax Calculator (2026 Brackets)Minnesota income tax at 5.35% to 9.85% by filing status, with the state standard deduction, plus marginal and effective rate.CalculatorMississippi Income Tax Calculator (2026 Flat Rate)Mississippi income tax at a flat 4% by filing status, with the state standard deduction and personal exemptions, plus marginal and effective rate.CalculatorMissouri Income Tax Calculator (2026 Brackets)Missouri income tax at 2% to 4.7% by filing status, with the state standard deduction, plus marginal and effective rate.CalculatorMontana Income Tax Calculator (2026 Brackets)Montana income tax at 4.7% to 5.65% by filing status, plus marginal and effective rate.CalculatorNebraska Income Tax Calculator (2026 Brackets)Nebraska income tax at 2.46% to 4.55% by filing status, with the state standard deduction and personal exemptions, plus marginal and effective rate.CalculatorNevada Income Tax Calculator: No State Tax on WagesNevada does not tax wage income. What does apply instead, and what you still owe federally.CalculatorNew Hampshire Income Tax Calculator: No State Tax on WagesNew Hampshire does not tax wage income. What does apply instead, and what you still owe federally.CalculatorNew Jersey Income Tax Calculator (2026 Brackets)New Jersey income tax at 1.4% to 10.75% by filing status, with personal exemptions, plus marginal and effective rate.CalculatorNew Mexico Income Tax Calculator (2025 Figures)New Mexico income tax at 1.5% to 5.9% by filing status, with the state standard deduction, plus marginal and effective rate.CalculatorNew York Income Tax Calculator (2026 Brackets)New York income tax at 3.9% to 10.9% by filing status, with the state standard deduction, plus marginal and effective rate.CalculatorNorth Carolina Income Tax Calculator (2026 Flat Rate)North Carolina income tax at a flat 3.99% by filing status, with the state standard deduction, plus marginal and effective rate.CalculatorNorth Dakota Income Tax Calculator (2026 Brackets)North Dakota income tax at 1.95% to 2.5% by filing status, plus marginal and effective rate.CalculatorOhio Income Tax Calculator (2026 Flat Rate)Ohio income tax at 2.75 percent above $26,050, plus marginal and effective rate.CalculatorOklahoma Income Tax Calculator (2026 Brackets)Oklahoma income tax at 2.5% to 4.5% by filing status, with the state standard deduction and personal exemptions, plus marginal and effective rate.CalculatorOregon Income Tax Calculator (2026 Brackets)Oregon income tax at 4.75% to 9.9% by filing status, with the state standard deduction and personal exemptions, plus marginal and effective rate.CalculatorPennsylvania Income Tax Calculator (2026 Flat Rate)Pennsylvania income tax at a flat 3.07%, plus marginal and effective rate.CalculatorRhode Island Income Tax Calculator (2026 Brackets)Rhode Island income tax at 3.75% to 5.99% by filing status, with the state standard deduction and personal exemptions, plus marginal and effective rate.CalculatorSouth Carolina Income Tax Calculator (2026 Brackets)South Carolina income tax at 1.99% to 5.21% by filing status, with the state standard deduction, plus marginal and effective rate.CalculatorSouth Dakota Income Tax Calculator: No State Tax on WagesSouth Dakota does not tax wage income. What does apply instead, and what you still owe federally.CalculatorTennessee Income Tax Calculator: No State Tax on WagesTennessee does not tax wage income. What does apply instead, and what you still owe federally.CalculatorTexas Income Tax Calculator: No State Tax on WagesTexas does not tax wage income. What does apply instead, and what you still owe federally.CalculatorUtah Income Tax Calculator (2026 Flat Rate)Utah income tax at a flat 4.45%, plus marginal and effective rate.CalculatorVermont Income Tax Calculator (2026 Rates, 2025 Deductions)Vermont income tax at 3.35% to 8.75% by filing status, with the state standard deduction and personal exemptions, plus marginal and effective rate.CalculatorVirginia Income Tax Calculator (2026 Brackets)Virginia income tax at 2% to 5.75% by filing status, with the state standard deduction and personal exemptions, plus marginal and effective rate.CalculatorWashington Income Tax Calculator: No Wage Tax, Capital Gains Excise (2025)Washington does not tax wages. Work out the 7 and 9.9 percent capital gains excise tax after the 2025 standard deduction.CalculatorWest Virginia Income Tax Calculator (2026 Brackets)West Virginia income tax at 2.11% to 4.58% by filing status, plus marginal and effective rate.CalculatorWisconsin Income Tax Calculator (2026 Brackets)Wisconsin income tax at 3.5% to 7.65% by filing status, with the state standard deduction and personal exemptions, plus marginal and effective rate.CalculatorWyoming Income Tax Calculator: No State Tax on WagesWyoming does not tax wage income. What does apply instead, and what you still owe federally.CalculatorSocial Security Benefits Taxable Amount Calculator (IRC 86)Taxable share of Social Security benefits from benefits, other income and tax-exempt interest, with the 50 percent and 85 percent tiers.CalculatorEducation Credits Calculator: American Opportunity and Lifetime LearningAmerican opportunity credit per student and lifetime learning credit after the income phase-out, with the refundable 40 percent of the AOTC.CalculatorChild Tax Credit Calculator for 2026: $2,200 per ChildChild tax credit and $500 other dependent credit after the income phase-out, the part used against tax and the refundable estimate.CalculatorChild and Dependent Care Credit Calculator (Form 2441, 2026 Rates)Credit percentage from 50 down to 20 by AGI, the expense limit, the earned income cap and the resulting credit.CalculatorEarned Income Credit (EITC) Calculator for 2026EITC from earned income, AGI, filing status and number of children, using the 2026 amounts and phase-out rates.CalculatorHome Sale Exclusion Calculator: $250,000 and $500,000 (IRC 121)Gain on a main home sale, the exclusion available, the reduced maximum for a short stay and the taxable gain including depreciation.CalculatorEarly Withdrawal Penalty Calculator: 10 Percent Additional Tax (IRC 72(t))Ten percent additional tax on an early retirement distribution, with the full, birth or adoption, emergency and medical exceptions.CalculatorPension Simplified Method Calculator: Tax-Free Part of Each PaymentMonthly tax-free amount of a pension or annuity from the investment in the contract and the expected number of payments, single or joint life.CalculatorSenior Deduction Calculator: $6,000 Deduction for Age 65 and OlderThe enhanced deduction for seniors per qualified individual after the 6 percent phase-out above $75,000 or $150,000 of MAGI.CalculatorQualified Tips Deduction Calculator: Up to $25,000 (IRC 224)Deduction for qualified tips after the $25,000 cap and the $100 per $1,000 phase-out above $150,000 or $300,000 of MAGI.CalculatorQualified Overtime Deduction Calculator: Up to $12,500 (IRC 225)Deduction for the overtime premium after the $12,500 or $25,000 cap and the phase-out above $150,000 or $300,000 of MAGI.CalculatorCar Loan Interest Deduction Calculator: Up to $10,000 (IRC 163(h)(4))Deduction for passenger vehicle loan interest after the $10,000 cap and the $200 per $1,000 phase-out of MAGI over $100,000 or $200,000.CalculatorStudent Loan Interest Deduction Calculator for 2026Deduction up to $2,500 after the 2026 MAGI phase-out, with the status rules and the amount lost to the phase-out.CalculatorCapital Loss Carryover Calculator: $3,000 Limit and Short or Long CharacterCapital loss deduction against ordinary income and the short-term and long-term carryover to next year under IRC 1211(b) and 1212(b).CalculatorWash Sale Calculator: Disallowed Loss and Adjusted Basis (IRC 1091)Loss disallowed by repurchasing within 30 days, the loss 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Proc. 2026-15 depreciation cap for a passenger car by recovery year and business use, and the deduction allowed.CalculatorTrust and Estate Income Tax Calculator (2026 Form 1041 Rates)Tax on a trust or estate's 2026 taxable income with qualified dividends and long-term gains at 0%, 15% and 20%.CalculatorNet Investment Income Tax for Trusts and Estates (2026 $16,000)The 3.8% tax on the lesser of undistributed net investment income or AGI above $16,000 for 2026.CalculatorRoth IRA Distribution Ordering Calculator: Contributions, Conversions, EarningsWhich layers a nonqualified Roth IRA distribution comes from, the taxable amount and the 10% additional tax.CalculatorHSA Excess Contribution Excise Tax Calculator (2026 Limits)Excess over the 2026 HSA limit after timely withdrawals and the 6% excise tax on what stays in the account.Calculator529 to Roth IRA Rollover Calculator: $35,000 Lifetime, 2026 Annual LimitRollover allowed this year from a 529 plan to the beneficiary's Roth IRA under the 15-year, 5-year and dollar limits.CalculatorAlimony Recapture Calculator (Pre-2019 Divorces, Pub. 504 Worksheet 1)Third-year recapture of front-loaded alimony using the $15,000 floors from IRS Worksheet 1.CalculatorDSUE Portability Calculator: Deceased Spousal Unused Exclusion (2026)DSUE amount carried to the surviving spouse, the survivor's applicable exclusion and estate tax at 40% on the excess.CalculatorDo I Need to File a Gift Tax Return? 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from units, monthly rent, months and vacancy rate, with the difference to recorded income and an investigate flag.CalculatorInterest Expense Reasonableness Calculator: Average Debt x RateExpected interest from average debt and the stated rate, less interest capitalized, against recorded interest expense.CalculatorDepreciation Expense Reasonableness Calculator: Average Cost / Average LifeOverall straight-line depreciation expectation from average depreciable cost, fully depreciated assets and average useful life.CalculatorGross Margin Analytic: Expected Cost of Sales from Prior MarginExpected cost of sales from current revenue and the prior gross margin, the difference to recorded cost of sales and the change in margin points.CalculatorThreshold for Investigation Calculator for Substantive Analytics (AU-C 520)Build the acceptable difference from your chosen share of performance materiality and of the balance, then flag the recorded amount against your expectation.CalculatorRegression 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months elapsed, compared with the recorded prepaid.CalculatorAllowance for Doubtful Accounts Rollforward CalculatorOpening allowance plus provision, less write-offs, plus recoveries to the expected closing balance, and the break against the ledger.CalculatorAccounts Receivable Rollforward Calculator with Days Sales OutstandingOpening receivables plus credit sales less collections, credit memos and write-offs to the expected closing balance, with the break and DSO.CalculatorAccounts Payable Rollforward Calculator with Days Payable OutstandingOpening payables plus purchases on account less payments and returns to the expected closing balance, with the break and DPO.CalculatorInventory Test Count Variance Calculator: Net Variance and ProjectionNet and gross variance from test counts, the item error rate, and the net variance projected to total inventory by ratio.CalculatorComponent Performance Materiality Check for Group Audits (AU-C 600)Checks each component performance materiality against group performance materiality and the communication threshold against clearly trivial.CalculatorMajor Program Materiality Calculator for Compliance Audits (AU-C 935)Materiality for one government program from its expenditures and your chosen percentage, and known plus likely noncompliance against it.CalculatorQuestioned Costs Reporting Check: $25,000 Threshold (2 CFR 200.516)Whether known or likely questioned costs must be reported as an audit finding for a major program or a program not audited as major.CalculatorLarge Loan Program Test for Single Audits (2 CFR 200.518(b)(3))Whether a program is a loan program and a large loan program, and the Type A threshold recomputed after removing it.CalculatorType B Risk Assessment Threshold Calculator (2 CFR 200.518(d))Type A threshold, the 25 percent floor for Type B risk assessments, whether a Type B program needs one, and the one-fourth limit on high-risk Type B programs.CalculatorType A Low-Risk Program Test (2 CFR 200.518(c))Checks a Type A program against each low-risk condition, including the 5 percent questioned cost test, and says whether it must be audited as major.CalculatorSearch for Unrecorded Liabilities Coverage CalculatorCoverage of subsequent disbursements examined, the untested amount, and unrecorded liabilities found as a share of performance materiality.CalculatorProperty Tax Accrual Recompute: Assessed Value x Mill RateAnnual property tax from assessed value and mill rate, the share earned to period end, less payments, against the recorded accrual.CalculatorBonus Accrual Recompute: Percent of Income Before or After BonusBonus pool as a percent of income before the bonus, or after it with the circular formula solved, against the recorded accrual.CalculatorFixed Asset Disposal Gain or Loss RecomputeGain or loss from proceeds less selling costs and net book value at disposal, compared with the gain or loss recorded.CalculatorInterim to Year-End Rollforward Calculator (AU-C 330 Remaining Period)Roll a balance tested at an interim date to period end with the activity in the remaining period, and size that activity against the year-end balance.CalculatorDividends Declared Recompute: Shares Outstanding x Dividend per ShareDividends from shares issued less treasury shares, the dividend per share and the number of declarations, against dividends recorded.CalculatorProposed Audit Adjustments Tax Effect Calculator: Pre-Tax and After-Tax ImpactTax effect and after-tax effect of net pre-tax misstatements, the adjusted pre-tax income, and the pre-tax effect against income and materiality.CalculatorSEFA to Financial Statements Reconciliation Calculator (Single Audit)Reconcile federal expenditures on the schedule of expenditures of federal awards to federal revenue in the financial statements and size the unreconciled difference.CalculatorPayroll Expense to Payroll Register Reconciliation CalculatorGross wages per the payroll register adjusted for accrued wages, capitalized labor and items paid outside the register, against wage expense in the ledger.CalculatorInterbank Transfer Cutoff Check: Bank Transfer Schedule and Kiting SignalBook and bank dates for a transfer around period end: cash counted twice or missed in the books, deposits in transit, outstanding items and float days.CalculatorGroup Audit Coverage Calculator: Revenue, Assets and Income CoveredShare of group revenue, total assets and pre-tax income in components where audit procedures are performed, and the amounts left uncovered.CalculatorProfitability Index Calculator: PV of Inflows per Dollar InvestedProfitability index, present value of inflows and NPV from an initial outlay and up to six yearly cash flows, with the accept or reject call.CalculatorMIRR Calculator: Modified Internal Rate of ReturnMIRR with separate finance and reinvestment rates, the terminal value of inflows and the plain IRR for comparison.CalculatorXNPV and XIRR Calculator for Dated Cash FlowsNet present value and internal rate of return for up to six cash flows on irregular dates, entered as day offsets on a 365-day year.CalculatorAccounting Rate of Return (ARR) CalculatorARR on initial and on average investment from cost, salvage, life, yearly cash inflow and tax rate, with straight-line depreciation.CalculatorEconomic Order Quantity (EOQ) CalculatorEOQ, orders per year, days between orders and total ordering plus holding cost from demand, order cost and holding rate.CalculatorSafety Stock and Reorder Point Calculator by Service LevelSafety stock from demand and lead time variability at a chosen service level, and the reorder point that includes it.CalculatorSales Mix Break-Even Calculator: Weighted Contribution MarginBreak-even units and sales for up to three products from prices, variable costs and the unit sales mix.CalculatorSustainable Growth Rate and Internal Growth Rate CalculatorSustainable growth rate from ROE and retention, and internal growth rate from ROA and retention, on ending balances.CalculatorEconomic 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rate from a nominal rate and inflation, the shortcut approximation and the after-tax real rate.CalculatorRule of 72 Calculator with Exact Doubling TimeDoubling time by the rules of 72, 70 and 69.3 against the exact logarithmic answer, with the error of each.CalculatorBond Yield to Maturity and Current Yield CalculatorYield to maturity from price, coupon and term with annual or semiannual coupons, plus current yield and effective annual yield.CalculatorBond Yield to Call and Yield to Worst CalculatorYield to call and yield to maturity for a callable bond from price, coupon, call date and call price, and the yield to worst.CalculatorBond Duration and Convexity Calculator: Macaulay and ModifiedPrice, Macaulay duration, modified duration and convexity, with the estimated and exact price change for a yield shift.CalculatorGrowing Annuity and Growing Perpetuity CalculatorPresent and future value of payments that grow at a constant rate, for a fixed term or forever, paid at the end or start of each year.CalculatorDividend Discount Model Calculator: Gordon Growth and Two-StageShare value from the current dividend, a high-growth stage and a terminal growth rate, with the PV of each stage.CalculatorEarly Payment Discount Calculator: Cost of Skipping 2/10 Net 30Annualized cost of passing up a trade discount, simple and compounded, the dollar savings and a comparison with your borrowing rate.CalculatorInvoice Factoring Cost Calculator: Fee, Advance and Effective APRCash advanced, factoring fee, rebate at collection and the annualized cost of the cash received from a factored invoice.CalculatorEquivalent Annual Annuity Calculator for Projects with Unequal LivesEquivalent annual annuity of two projects from NPV, life and discount rate, and which project ranks first.CalculatorEBIT-EPS Indifference Point Calculator: Debt vs Equity FinancingEBIT at which EPS is the same under debt and equity financing, and EPS under each plan at your expected EBIT.CalculatorPrice Change Break-Even 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