Blog - Linkenheimer LLP CPAs & Advisors

Developing a Comprehensive AI Strategy for Your Business

We’ve reached a point where artificial intelligence (AI) offers functionality and enhancements to most businesses. Yours may be able to use it to streamline operations, improve customer interactions or uncover growth opportunities.

However, getting the max benefit calls for doing much more than jumping on the bandwagon. To make this technology truly work for your company, you’ve got to develop a comprehensive AI strategy that aligns with your overall strategic plan.

Identify your needs

Many businesses waste resources, both financial and otherwise, by hastily investing in AI without thoroughly considering whether and how the tools they purchase effectively address specific needs. Before spending anything — or any more — sit down with your leadership team and ask key questions such as:

What strategic problems are we trying to solve?
Are there repetitive tasks draining employees’ time and energy?
Could we use data more effectively to guide business decisions?

The key is to narrow down specific challenges or goals to actionable ways that AI can help. For example, if your staff spends too much time manually sorting and answering relatively straightforward customer inquiries, a simple AI chatbot might ease their workload and free them up for more productive […]

By Linkenheimer LLP|2025-07-24T15:35:47+00:00July 24th, 2025|AI, Tech|0 Comments

Linkenheimer LLP Honored with Two North Bay Awards

We’re pleased to share some exciting news with our clients, colleagues, and community. Linkenheimer LLP has recently received two meaningful recognitions: we’ve been named a Best Place to Work (13th year in a row) by the North Bay Business Journal and earned a Gold Best Of Award from NorthBay biz magazine.

North Bay Business Journal’s Best Places to Work

This annual award recognizes companies across Marin, Napa, Solano, and Sonoma counties based on anonymous employee surveys. The program evaluated 102 organizations, with winners selected based on employee feedback about workplace culture, collaboration, and company practices.

What makes this recognition particularly meaningful is that it reflects our team members’ experiences and perspectives. It’s a testament to the collaborative environment we work to maintain every day.

The NorthBay Biz Gold Award

Then there’s the NorthBay biz Gold Best Of Award – chosen by readers across the North Bay in their 35th annual poll. With over 50,000 individual votes cast this year (a record high!), earning Gold status means our community sees us as […]

By Linkenheimer LLP|2025-07-22T15:50:11+00:00July 22nd, 2025|award, best palce to work, Community|0 Comments

California SB 132 Extends the Pass-Through Entity Elective Tax — and Changes the Rules

On June 27, 2025, Governor Newsom signed Senate Bill 132 (the 2025-26 budget trailer bill) into law. The measure delivers several tax changes, but the headline for S-corporations, partnerships, and LLCs is a five-year extension — with new twists — for California’s Pass-Through Entity Elective Tax (PTE).

PTE Quick Refresher: The Pass-Through Entity Tax lets your S-corp, partnership, or LLC pay California tax at the entity level. Why does this matter? It converts state income taxes (limited by the federal SALT cap) into a fully deductible business expense at the federal level. With the federal SALT cap temporarily raised to $40,000 (for most taxpayers) through 2029, then reverting to $10,000 in 2030, the PTE election remains a valuable planning tool — especially for owners with significant state tax liabilities.

What SB 132 Means for Pass-Through Owners

PTE election extended through 2030: Qualifying entities may continue making the California PTE election for tax years 2026–2030, preserving valuable federal tax benefits for owners regardless of federal SALT cap changes.

June 15 prepayment no longer “all-or-nothing”: Missing or underpaying the mid-June deposit will not disqualify your election after 2025. Instead, each owner’s PTE credit gets reduced by 12.5% of any shortfall. Translation? […]

By Linkenheimer LLP|2025-07-18T22:02:29+00:00July 18th, 2025|ca, CA tax, california, New Tax Laws, News, pte|0 Comments

The One Big Beautiful Bill: What It Means for You (and Your Business)

Congress just gift-wrapped a 1,000-plus-page “One Big Beautiful Bill Act” (yes, that’s the real name) and sent it to President Trump for signature on July 4th (because nothing says “patriotic” like a 900-plus-page tax law.). Fireworks ensued, literally and legislatively. Below is the quick-and-casual download on the provisions our clients are most likely to feel—whether you’re filing as an individual, running a business, or both.

Key Changes for Individuals

Bigger, permanent standard deduction and TCJA-era brackets – Beginning in 2026, the deduction rises to $15,750 (single) and $31,500 (joint) while today’s lower rates stick around. Most filers will see more income sheltered from tax without having to itemize.
SALT cap balloons to $40,000 for 2025-2029 – High-tax-state residents can deduct up to four times more in property and state income taxes for five years. Plan to prepay or “bunch” taxes during this window to maximize savings before the cap snaps back.
New $6,000 “senior deduction” (ages 65+) – Available 2025-2028 on top of the standard deduction. Retirees may owe less federal tax even if their income stays level.
Child Tax Credit increases to $2,200 and is indexed for inflation – With the refundable portion […]

By Linkenheimer LLP|2025-07-15T19:02:52+00:00July 14th, 2025|new tax, News, tcja|0 Comments

Milestone Moments: How Age Affects Certain Tax Provisions

They say age is just a number — but in the world of tax law, it’s much more than that. As you move through your life, the IRS treats you differently because key tax rules kick in at specific ages. Here are some important age-related tax milestones for you and loved ones to keep in mind as the years fly by.

Ages 0–23: The kiddie tax

The kiddie tax can potentially apply to your child, grandchild or other loved one until age 24. Specifically, a child or young adult’s unearned income (typically from investments) in excess of the annual threshold is taxed at the parent’s higher marginal federal income tax rates instead of the more favorable rates that would otherwise apply to the young person in question. For 2025, the unearned income threshold is $2,700.

Age 30: Coverdell accounts

If you set up a tax-favored Coverdell Education Savings Account (CESA) for a child or grandchild, the account must be liquidated within 30 days after the individual turns 30 years old. To the extent earnings included in a distribution aren’t used for qualified education expenses, the earnings are subject to tax plus a 10% penalty […]

By Linkenheimer LLP|2025-07-11T15:50:10+00:00July 11th, 2025|tax planning|0 Comments