Kevin Kelly

New Gambling Deduction Rules

By Kevin Kelly / 01/01/2026

In the past, a taxpayer with gambling winnings could offset the recognized earnings by the amount of loss, not to exceed the amount of winnings. Professional gamblers are allowed to deduct expenses directly associated with their profession. The TCJA amended IRC §165 meant to make clear that “losses from wagering transactions” to include all deductions…

Tax Planning Tips for Small Businesses in California

By Kevin Kelly / 10/13/2025

Running a small business in California offers exciting opportunities, but it also comes with a unique set of tax challenges. The state’s complex tax code, coupled with federal requirements, can be overwhelming for entrepreneurs. Effective tax planning is essential not only to maintain compliance but also to maximize your financial outcomes. With over 35 years…