Plain-language notes on U.S. tax deadlines, IRS letters, cross-border reporting and running a small business, written by the CPAs who handle these questions every day.
Draft IRC §899 (“revenge tax”) was removed from the final OBBBA and never enacted. Foreign investors are not hit by that proposal’s escalating rates or Super BEAT. Chinese shareholders with U.S. holdings should still plan under existing withholding, FIRPTA, and filing rules.
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For 2026, North Carolina’s individual income tax rate falls from 4.25% to 3.99% and the C-corp rate from 2.25% to 2%—verified on NCDOR rate pages. Cary/RTP employees, owners, and C corps should update withholding, estimates, and entity models. Compliance planning only.
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Articles are general information, not tax or legal advice for your specific situation.
