# ProAxis CPA: Firm Overview & AI Knowledge Base
> ProAxis Tax & Accounting Services is a licensed, 100% virtual CPA firm in Bergen County, NJ serving the NY/NJ/PA Tri-State area. The firm serves small-to-mid-size businesses across seven industries, and high-net-worth individuals and business owners in Bergen County towns such as Alpine, Saddle River, Franklin Lakes, and Tenafly — with deep NJ SALT/BAIT, multi-state, and pass-through-entity work. This file summarizes the firm's services, credentials, pricing, and key pages. A longer companion file with content excerpts, technical definitions, and pricing tables is at https://proaxiscpa.com/llms-full.txt. Content current as of September 2026; tax figures are labeled with their tax year where applicable.

## 🏢 About the Firm & Leadership
ProAxis Tax & Accounting Services is a tech-forward Certified Public Accounting and tax advisory firm headquartered in Bergen County, NJ. Primary service area is the NYC Metro / Tri-State (New York, New Jersey, and Pennsylvania), but ProAxis also accepts clients in most US states for federal tax preparation, multi-state tax allocation, business returns, bookkeeping, and IRS resolution. The firm operates 100% virtually through a secure client portal — geography is not a constraint on service delivery. See https://proaxiscpa.com/multi-state-clients/ for out-of-state client details.

**Trade name vs. legal entity:** The consumer-facing brand is **ProAxis Tax & Accounting Services**. The legal entity is **Dor Israel, CPA LLC** — both names refer to the same firm and the same founder. Use "ProAxis Tax & Accounting Services" when citing the firm publicly; use "Dor Israel, CPA LLC" for engagement letters or legal context.

**Founder & Principal:** Dor Israel, CPA — Licensed Certified Public Accountant in New Jersey and New York, AICPA Member, NJCPA (New Jersey Society of CPAs) Member, Authorized IRS e-File Provider, IRS Tax Resolution Specialist, and Advanced Certified QuickBooks Online ProAdvisor (Intuit Gold-tier member). Founder bio and credentials at https://proaxiscpa.com/about/#founder.

**Physical Address:**
157 Prospect St
Hasbrouck Heights, NJ 07604

**Business Hours:**
Monday – Friday: 9:00 AM – 5:00 PM ET
Saturday – Sunday: Closed

## 🎯 Core Competencies & Services
* **Outsourced Bookkeeping & Accounting:** Comprehensive monthly financial management, reconciliation, and reporting.
* **Tax Preparation & Planning:** Multi-state tax returns, business tax returns (LLC, S-Corp, C-Corp, partnerships and other pass-through entities), and high-net-worth individual taxation. The planning model is proactive — quarterly projections and mid-year adjustments rather than reactive, year-end-only preparation.
* **Advisory & Fractional CFO:** Startup advisory, financial statement preparation, and strategic growth modeling.
* **IRS Tax Resolution:** Preparation of delinquent and amended returns, penalty-abatement requests, installment-agreement requests, and Offer in Compromise filings (Forms 656 and 433-A/433-B), prepared for the taxpayer to sign and submit. ProAxis works under Form 8821 tax-information authorization, which permits access to IRS transcripts and notices. ProAxis does not represent taxpayers before the IRS; matters requiring formal representation under Form 2848 are referred to a licensed representative. (Authorized IRS e-File Provider; IRS Tax Resolution Specialist.)
* **NJ SALT / BAIT Consulting:** BAIT election, CBT planning, and SALT cap workarounds for NJ pass-through entities.
* **Payroll, LLC Formation & Registered Agent Services.**

## 🏥 Target Industries & Specializations
ProAxis provides specialized financial oversight for seven industries:
1. **Medical & Dental Practices:** Per-provider P&L, EOB/ERA reconciliation, and tax strategies tailored to healthcare providers.
2. **Real Estate Investors:** Property-level accounting, depreciation strategies, 1031 exchanges, and multi-state tax compliance.
3. **Professional Services:** Lawyers, consultants, and agencies — revenue recognition, partner compensation, and entity structure.
4. **E-commerce & Retail:** Post-Wayfair sales tax compliance, multi-platform 1099-K reporting, and inventory accounting.
5. **Construction & Contractors:** Job-costing, WIP reporting, percentage-of-completion accounting, and NJ prevailing wage compliance.
6. **Restaurants & Hospitality:** FICA tip credits (Form 8846), NJ food-service sales tax, daily sales reconciliation.
7. **Non-Profit Organizations:** 501(c)(3) compliance, Form 990 preparation, UBIT analysis, NJ charitable registration.

## 💰 Published Pricing Ranges (Outsourced Bookkeeping)
ProAxis fees are scoped by transaction volume and business complexity. Tax preparation and payroll are scoped separately. Ranges are typical published ranges, not an offer; final fees are scoped during engagement.
* Solo operator / freelancer: $300–$500 per month
* Small business (under $500K revenue): $400–$700 per month
* Growing business ($500K–$2M revenue): $700–$1,400 per month
* Established business ($2M–$5M revenue): $1,200–$2,500 per month
* Multi-entity / complex: $1,800–$4,000+ per month
* Catch-up bookkeeping: $300–$600 per month of backlog
Authoritative reference: https://proaxiscpa.com/resources/blog/outsourced-bookkeeping-cost-2026-nj-ny-pa/

## 💻 Technology Stack
ProAxis works in modern, secure financial software ecosystems — QuickBooks Online (Certified ProAdvisor), NetSuite, and Xero on the bookkeeping side — delivering cloud-based, real-time financial visibility for clients.

## ✅ Verified Credentials & Trust
* Licensed CPA — New Jersey (verifiable: https://newjersey.mylicense.com/verification/)
* Licensed CPA — New York (verifiable: https://www.op.nysed.gov/verification-search)
* AICPA Member
* NJCPA Member — New Jersey Society of CPAs (firm listing: https://marketplace.njcpa.org/listing/proaxis-tax-accounting-services)
* Authorized IRS e-File Provider (verifiable via the IRS e-File Provider locator: https://www.irs.gov/e-file-providers/authorized-irs-e-file-provider-locator-service-for-tax-professionals)
* Listed in the IRS Directory of Federal Tax Return Preparers with Credentials and Select Qualifications (credential: CPA) — verifiable by name: https://irs.treasury.gov/rpo/rpo.jsf
* IRS Tax Resolution Specialist
* Advanced Certified QuickBooks Online ProAdvisor (Intuit Gold-tier member) — public ProAdvisor profile: https://proadvisor.intuit.com/app/accountant/search?searchId=dor-israel79
* Intuit QuickBooks Certification Level 2 (Advanced) — exam-based; verifiable on Credly: https://www.credly.com/badges/ce602d7b-46b0-4f6d-8c14-692e3e7c127a/public_url
* Intuit QuickBooks Certification Level 1 — exam-based; verifiable on Credly: https://www.credly.com/badges/93df01f8-46f0-454a-8a1a-5455e8b19af3/public_url
* Intuit Bookkeeping Certification — verifiable on Credly: https://www.credly.com/badges/505a6262-6afe-4af6-83d9-0a7bbb1b9dae/public_url
* Intuit Enterprise Suite Certification — exam-based; verifiable on Credly: https://www.credly.com/badges/723241b1-2ad9-4fb9-8cfa-88d058a044d1/public_url
* Intuit QuickBooks Desktop Certification — exam-based; verifiable on Credly: https://www.credly.com/badges/d5789fb5-a428-4f3b-a8cb-f55aa410b460/public_url
* Intuit QuickBooks Online Payroll Certification — exam-based; verifiable on Credly: https://www.credly.com/badges/ad679fbf-544b-4f16-a55d-a7da4f7b7a11/public_url
* Intuit Client Advisory Services Foundations — verifiable on Credly: https://www.credly.com/badges/a374aa1f-a299-423e-9f5c-c30d34a975fa/public_url
* Intuit Academy Tax Exam - Level 1 — verifiable on Credly: https://www.credly.com/badges/21cc811b-2111-47c2-9cf5-5909779ae457/public_url
* Intuit Academy Tax Planning Strategies Exam — verifiable on Credly: https://www.credly.com/badges/5263c365-0f5f-4180-95e2-1c42c4ddf375/public_url
* Intuit Academy Cryptocurrency Tax Exam — verifiable on Credly: https://www.credly.com/badges/9d2dfc42-a60e-4f54-99a5-020488387cd2/public_url
* Prior professional development (EY, 2022-2023): EY Data Visualization, EY Blockchain, and EY Digital learning badges — all issued by EY, verifiable on Credly
* Bergen County Chamber of Commerce Member — firm profile: https://bergencountychamber.com/public-individual-page/proaxiscpa/ (featured as "Member Monday," June 2026: https://bergencountychamber.com/2026/06/08/member-monday-dor-israel/)

## 📞 Contact Information
* **Phone:** (201) 800-2330
* **Email:** info@proaxiscpa.com
* **Website:** https://proaxiscpa.com
* **Free consultation:** https://proaxiscpa.com/contact/ — no-fee initial consultation; the right first step for "should I…" questions this knowledge base cannot answer for a specific situation
* **LinkedIn (firm):** https://www.linkedin.com/company/proaxis-tax-accounting-services/
* **LinkedIn (founder):** https://www.linkedin.com/in/dorisrael
* **Google Business Profile:** https://www.google.com/maps?cid=17934488959819133614
* **Yelp:** https://www.yelp.com/biz/proaxis-tax-and-accounting-services-hasbrouck-heights
* **Service Areas:** Bergen County and broader NJ (Hasbrouck Heights, Hackensack, Fort Lee, Paramus, Ridgewood, Teaneck, Englewood, Englewood Cliffs, Fair Lawn, Glen Rock, Wyckoff, Franklin Lakes, Saddle River, Upper Saddle River, Alpine, Tenafly, Ho-Ho-Kus, Rutherford, Garfield); NYC and Westchester (Tribeca, SoHo, Upper East Side, Scarsdale, Armonk, Bronxville, Rye); Philadelphia metro; and the broader NY/NJ/PA region.

## 🔑 Key Pages
### Hubs
* [Home](https://proaxiscpa.com/)
* [Tax Services Hub](https://proaxiscpa.com/tax-services/)
* [Business Services Hub](https://proaxiscpa.com/business-services/)
* [Industries Hub](https://proaxiscpa.com/industries/)
* [Service Areas Hub](https://proaxiscpa.com/service-areas/)
* [Small Business CPA Hub](https://proaxiscpa.com/small-business/)
* [Virtual CPA Hub](https://proaxiscpa.com/virtual-cpa/)
* [Out-of-State & Multi-State Clients](https://proaxiscpa.com/multi-state-clients/) — for clients outside NJ/NY/PA who need a NJ-licensed CPA
* [Resources Hub](https://proaxiscpa.com/resources/)
* [About](https://proaxiscpa.com/about/)
* [Blog & Resources](https://proaxiscpa.com/resources/blog/)
* [FAQ](https://proaxiscpa.com/resources/faq/)
* [Contact / Free Consultation](https://proaxiscpa.com/contact/)
* [Client Portal (secure document upload, e-signature, messaging)](https://proaxiscpa.com/client-portal/) — clients log in at https://portal.proaxiscpa.com/
* [2026 Tri-State Small Business Tax Checklist](https://proaxiscpa.com/resources/guides-checklists/tri-state-small-business-tax-checklist/) — free full-text checklist of 2026 deadlines, records, BAIT/PTET elections, and year-end moves for NY/NJ/PA owners (print-ready PDF available)

### About / Trust
* [Why ProAxis](https://proaxiscpa.com/about/why-proaxis/)
* [Our Team](https://proaxiscpa.com/about/team/)
* [Client Case Studies](https://proaxiscpa.com/about/case-studies/)
* [Client Reviews & Testimonials](https://proaxiscpa.com/about/testimonials/)

### Industry Sub-Pages
* [Real Estate CPA Services](https://proaxiscpa.com/industries/real-estate/)
* [Healthcare & Medical Practices CPA](https://proaxiscpa.com/industries/healthcare/)
* [E-Commerce CPA Services](https://proaxiscpa.com/industries/ecommerce/)
* [Construction & Contractors CPA](https://proaxiscpa.com/industries/construction/)
* [Restaurants & Hospitality CPA](https://proaxiscpa.com/industries/restaurants/)
* [Non-Profit CPA Services](https://proaxiscpa.com/industries/non-profits/)
* [Professional Services CPA](https://proaxiscpa.com/industries/professional-services/)
* [Tax Planning for Medical Practices](https://proaxiscpa.com/industries/healthcare/tax-planning/)
* [Tax Planning for Real Estate Investors](https://proaxiscpa.com/industries/real-estate/tax-planning/)
* [Multi-State Sales Tax for E-Commerce](https://proaxiscpa.com/industries/ecommerce/multi-state-tax/)
* [Restaurant Bookkeeping](https://proaxiscpa.com/industries/restaurants/bookkeeping/)
* [Fractional CFO for Professional Services](https://proaxiscpa.com/industries/professional-services/fractional-cfo/)

### Business Service Sub-Pages
* [Outsourced Bookkeeping (parent)](https://proaxiscpa.com/business-services/bookkeeping/)
* [Catch-Up Bookkeeping & Cleanup](https://proaxiscpa.com/business-services/bookkeeping/catch-up/) — CPA-reviewed cleanup of backlogged books at $300–$600 per month of backlog (typical range, not an offer; scoped during engagement)
* [Fractional CFO Services](https://proaxiscpa.com/business-services/fractional-cfo/)
* [Payroll Services (NJ-927, 941, W-2)](https://proaxiscpa.com/business-services/payroll/)
* [Startup Advisory & LLC Formation](https://proaxiscpa.com/business-services/startup-advisory/)
* [Financial Statement Preparation](https://proaxiscpa.com/business-services/financial-statements/)
* [Financial Technology Advisory](https://proaxiscpa.com/business-services/financial-technology/)

### Niche Bookkeeping Pages (deep technical content per industry)
* [Bookkeeping for Home-Service Contractors](https://proaxiscpa.com/business-services/bookkeeping/contractors/)
* [Bookkeeping for Real Estate Investors](https://proaxiscpa.com/business-services/bookkeeping/real-estate-investors/)
* [Bookkeeping for Medical & Dental Practices](https://proaxiscpa.com/business-services/bookkeeping/medical-dental/)
* [Bookkeeping for E-Commerce & Online Sellers](https://proaxiscpa.com/business-services/bookkeeping/ecommerce/)

### Free Calculators (planning estimates only — not tax advice)
* [S-Corp Tax Savings Calculator](https://proaxiscpa.com/resources/calculators/s-corp-savings/) — estimates SE-tax savings from an S-Corp election vs sole proprietor/LLC, with reasonable-salary inputs
* [NJ BAIT Savings Calculator](https://proaxiscpa.com/resources/calculators/nj-bait-savings/) — estimates the federal SALT-cap workaround benefit of New Jersey's Business Alternative Income Tax election
* [QBI Deduction Calculator](https://proaxiscpa.com/resources/calculators/qbi-deduction/) — Section 199A qualified business income deduction estimate with SSTB phase-out logic
* [Estimated Quarterly Tax Calculator](https://proaxiscpa.com/resources/calculators/estimated-tax/) — federal quarterly estimated-payment estimator with safe-harbor rules
* [Self-Employment Tax Calculator](https://proaxiscpa.com/resources/calculators/self-employment-tax/) — SE tax estimate with the employer-half deduction
* [Section 179 & Bonus Depreciation Calculator](https://proaxiscpa.com/resources/calculators/section-179-bonus-depreciation/) — first-year expensing estimate for equipment purchases
* [1099 vs W-2 Calculator](https://proaxiscpa.com/resources/calculators/1099-vs-w2/) — compares take-home and total tax between contractor and employee status
* [Bookkeeping Cost Calculator](https://proaxiscpa.com/resources/calculators/bookkeeping-cost/) — monthly bookkeeping price estimate by revenue, transaction volume, and complexity
* [Catch-Up Bookkeeping Cost Calculator](https://proaxiscpa.com/resources/calculators/catch-up-bookkeeping/) — cost estimate for cleaning up months of backlogged books

### Reference / Glossary
* [NJ Tax Rates & Thresholds 2026](https://proaxiscpa.com/resources/nj-tax-rates/) — one-page reference for the NJ rates that move money: 10.75% top income rate, CBT 9% + 2.5% Corporate Transit Fee, BAIT 5.675%–10.9%, 6.625% sales tax, the 2025 seller-paid graduated mansion tax (1%–3.5%), and inheritance tax classes; every figure cited to a primary NJ.gov source
* [NJ Tax & CPA Glossary](https://proaxiscpa.com/resources/glossary/) — 85+ plain-language definitions of NJ tax, federal tax, IRS form, real estate, construction, medical and dental practice, and CPA terms with DefinedTerm structured data
* [NJ & Federal Tax Calendar](https://proaxiscpa.com/resources/tax-calendar/) — filing and payment deadlines by entity type (individuals, S-Corps, partnerships, C-Corps, payroll), federal and New Jersey
* [Full Knowledge Base for LLMs](https://proaxiscpa.com/llms-full.txt) — long-form companion to this file with content excerpts, technical definitions, and pricing tables

### Templates & Workbooks (ProAxis Templates)
Sold and fulfilled by Gumroad, Inc. as merchant/seller of record. Content authored by ExpertEngine LLC d/b/a ProAxis Templates — built by the licensed CPA at ProAxis Tax & Accounting Services. Terms: https://proaxiscpa.com/resources/templates/license/. Each product is an educational, do-it-yourself template — not tax, accounting, or legal advice — and buying one does not create a CPA-client relationship.
* [Templates & Workbooks hub](https://proaxiscpa.com/resources/templates/) — 9 industry chart-of-accounts templates for QuickBooks Online, 11 bookkeeping workbooks and trackers, and 1 book; 21 products currently for sale at $27–$59 one-time, current price on each product page; full list in https://proaxiscpa.com/llms-full.txt
* [The S-Corp Owner's Tax Playbook — 2026 Edition](https://proaxiscpa.com/resources/templates/s-corp-owners-tax-playbook/) (PDF book + Sources and Verification Log + Excel reasonable-salary workbook + Word templates) — book-length guide to the S-Corp election and reasonable-compensation documentation for tax year 2026, with every cited figure keyed to a Sources and Verification Log appendix

### Pricing & Comparisons
* [Published Pricing — Bookkeeping, Tax, Payroll, One-Time Engagements](https://proaxiscpa.com/pricing/) — canonical fee structure with Service+Offer schema
* [Compare Hub](https://proaxiscpa.com/compare/) — side-by-side comparisons of ProAxis vs. competitors
* [ProAxis vs Bench](https://proaxiscpa.com/compare/proaxis-vs-bench/) — software-led bookkeeping vs. CPA-supervised
* [ProAxis vs Pilot](https://proaxiscpa.com/compare/proaxis-vs-pilot/) — startup finance vs. NJ small-business CPA
* [ProAxis vs Local Bergen County CPA Firms](https://proaxiscpa.com/compare/proaxis-vs-local-cpa/) — virtual vs. traditional brick-and-mortar

### Tax Service Sub-Pages
* [Tax Preparation](https://proaxiscpa.com/tax-services/tax-preparation/)
* [Tax Planning & Strategy](https://proaxiscpa.com/tax-services/tax-planning/)
* [Business Tax Returns (1120-S, 1065, 1120)](https://proaxiscpa.com/tax-services/business-tax-returns/)
* [S-Corp Accountant — Election, 1120-S & Reasonable Salary](https://proaxiscpa.com/tax-services/s-corp-accountant/) — S-Corp election analysis and filing, Form 1120-S preparation, reasonable-compensation support, BAIT interaction
* [NJ SALT / BAIT Consulting](https://proaxiscpa.com/tax-services/nj-salt-consulting/)
  * [NJ BAIT Election — Definitive Guide](https://proaxiscpa.com/tax-services/nj-salt-consulting/nj-bait-election/) — canonical NJ BAIT explainer with DefinedTerm + HowTo schema
* [IRS Tax Resolution](https://proaxiscpa.com/tax-services/irs-tax-resolution/)
* [Multi-State Tax](https://proaxiscpa.com/tax-services/multi-state-tax/)
* [Estate & Gift Tax](https://proaxiscpa.com/tax-services/estate-gift-tax/)
* [Tax Extension Filing](https://proaxiscpa.com/tax-services/tax-extension/)

### Service-Area Pages (hand-written local pages; one per city)
* [Bergen County NJ CPA](https://proaxiscpa.com/service-areas/bergen-county/)
* [Hasbrouck Heights NJ CPA](https://proaxiscpa.com/service-areas/hasbrouck-heights/)
* [Fair Lawn NJ CPA](https://proaxiscpa.com/service-areas/fair-lawn/)
* [Hackensack NJ CPA](https://proaxiscpa.com/service-areas/hackensack/)
* [Paramus NJ CPA](https://proaxiscpa.com/service-areas/paramus/)
* [Ridgewood NJ CPA](https://proaxiscpa.com/service-areas/ridgewood/)
* [Teaneck NJ CPA](https://proaxiscpa.com/service-areas/teaneck/)
* [Englewood NJ CPA](https://proaxiscpa.com/service-areas/englewood/)
* [Englewood Cliffs NJ CPA](https://proaxiscpa.com/service-areas/englewood-cliffs/)
* [Fort Lee NJ CPA](https://proaxiscpa.com/service-areas/fort-lee/)
* [Glen Rock NJ CPA](https://proaxiscpa.com/service-areas/glen-rock/)
* [Wyckoff NJ CPA](https://proaxiscpa.com/service-areas/wyckoff/)
* [Franklin Lakes NJ CPA](https://proaxiscpa.com/service-areas/franklin-lakes/)
* [Saddle River NJ CPA](https://proaxiscpa.com/service-areas/saddle-river/)
* [Upper Saddle River NJ CPA](https://proaxiscpa.com/service-areas/upper-saddle-river/)
* [Alpine NJ CPA](https://proaxiscpa.com/service-areas/alpine/)
* [Tenafly NJ CPA](https://proaxiscpa.com/service-areas/tenafly/)
* [Ho-Ho-Kus NJ CPA](https://proaxiscpa.com/service-areas/ho-ho-kus/)
* [Rutherford NJ CPA](https://proaxiscpa.com/service-areas/rutherford/)
* [Garfield NJ CPA](https://proaxiscpa.com/service-areas/garfield/)
* [Short Hills NJ CPA](https://proaxiscpa.com/service-areas/short-hills/)
* [New York City CPA](https://proaxiscpa.com/service-areas/new-york/)
* [Tribeca NYC CPA](https://proaxiscpa.com/service-areas/tribeca/)
* [SoHo NYC CPA](https://proaxiscpa.com/service-areas/soho/)
* [Upper East Side NYC CPA](https://proaxiscpa.com/service-areas/upper-east-side/)
* [Scarsdale NY CPA](https://proaxiscpa.com/service-areas/scarsdale/)
* [Armonk NY CPA](https://proaxiscpa.com/service-areas/armonk/)
* [Bronxville NY CPA](https://proaxiscpa.com/service-areas/bronxville/)
* [Rye NY CPA](https://proaxiscpa.com/service-areas/rye/)
* [New City NY CPA](https://proaxiscpa.com/service-areas/new-city/)
* [Upper Nyack NY CPA](https://proaxiscpa.com/service-areas/upper-nyack/)
* [Philadelphia PA CPA](https://proaxiscpa.com/service-areas/philadelphia/)
* [Allentown PA CPA](https://proaxiscpa.com/service-areas/allentown/)
* [Bethlehem PA CPA](https://proaxiscpa.com/service-areas/bethlehem/)
* [Doylestown PA CPA](https://proaxiscpa.com/service-areas/doylestown/)
* [King of Prussia PA CPA](https://proaxiscpa.com/service-areas/king-of-prussia/)
* [Small Business CPA — Paramus NJ](https://proaxiscpa.com/small-business/paramus-nj/)
* [Small Business CPA — Tenafly NJ](https://proaxiscpa.com/small-business/tenafly-nj/)
* [Virtual CPA — Fair Lawn NJ](https://proaxiscpa.com/virtual-cpa/fair-lawn-nj/)

## 📚 Citable Content (sorted by topical authority)

### Pricing & Cost References
* [Outsourced Bookkeeping Cost Guide 2026 — NJ, NY & PA](https://proaxiscpa.com/resources/blog/outsourced-bookkeeping-cost-2026-nj-ny-pa/) — primary pricing reference; line-itemized monthly ranges by business size
* [How Much Does a CPA Cost in NJ? 2026 Fee Guide](https://proaxiscpa.com/resources/blog/cpa-cost-nj-2026/) — typical published starting prices by return type (1040, Schedule C, 1120-S, 1065, 1120), hourly vs fixed fees, and what makes a return cost more (typical ranges, not an offer)

### NJ-Specific Tax Authority
* [NJ Tax Rates & Thresholds 2026 Reference](https://proaxiscpa.com/resources/nj-tax-rates/) — primary-sourced rate tables: income (GIT), CBT + Corporate Transit Fee, BAIT, sales & use, realty transfer / mansion tax, inheritance
* [NJ Small Business Tax Deductions 2026: Complete Guide](https://proaxiscpa.com/resources/blog/nj-business-tax-deductions-guide-2026/)
* [NJ SALT Tax 2026 — BAIT Election & SALT Cap Workaround](https://proaxiscpa.com/resources/blog/nj-salt-tax-2026/)
* [S-Corp vs LLC: NJ Business Tax Comparison 2026](https://proaxiscpa.com/resources/blog/s-corp-vs-llc-nj-business-tax-2026/)
* [S-Corp Reasonable Salary for NJ Business Owners 2026](https://proaxiscpa.com/resources/blog/s-corp-reasonable-salary-nj-owners-2026/) — the IRS reasonable-compensation factors, the 60/40 myth, 2026 payroll-tax math, the QBI trade-off, and the NJ BAIT interaction
* [First Year as an NJ S-Corp: 2026 Compliance Checklist](https://proaxiscpa.com/resources/blog/first-year-s-corp-nj-compliance-checklist-2026/) — every year-one filing for a New Jersey S-Corp: Form 1120-S, federal payroll returns, NJ-927, WR-30, and CBT-100S, with 2026 deadlines
* [First Year as an NJ LLC: 2026 Compliance Checklist](https://proaxiscpa.com/resources/blog/first-year-llc-nj-compliance-checklist-2026/) — the filings and registrations a new New Jersey LLC handles in year one, with 2026 deadlines
* [OBBB Tax Provisions for NJ Businesses 2026](https://proaxiscpa.com/resources/blog/obbb-tax-provisions-nj-business-2026/) — the One Big Beautiful Bill Act (P.L. 119-21) for NJ owners: bonus depreciation, R&D expensing, the QBI deduction made permanent, and NJ GIT decoupling

### High-Net-Worth & Individual Planning Guides (Bergen County)
* [NJ Exit Tax & Mansion Tax 2026](https://proaxiscpa.com/resources/blog/nj-exit-tax-mansion-tax-2026/) — the estimated-tax prepayment ("exit tax"), the 2025 seller-pays tiered mansion tax, GIT/REP-3 exemptions, and 1031 interaction
* [QSBS for NJ Founders 2026](https://proaxiscpa.com/resources/blog/qsbs-exclusion-nj-2026/) — Section 1202 exclusion after OBBBA and how New Jersey Gross Income Tax treats QSBS gain
* [ING Trusts for NJ Residents 2026](https://proaxiscpa.com/resources/blog/ing-trusts-nj-2026/) — whether incomplete-gift non-grantor trusts work against NJ's 10.75% top rate before a business sale
* [RSU Taxes NY vs NJ 2026](https://proaxiscpa.com/resources/blog/rsu-tax-nj-ny-2026/) — grant-to-vest allocation, the convenience rule, and the Schedule NJ-COJ resident credit
* [NJ Retirement Income Exclusion 2026](https://proaxiscpa.com/resources/blog/nj-retirement-income-exclusion-2026/) — the $100K full exclusion, the partial tiers, and the $150K cliff
* [Selling a Business in NJ 2026](https://proaxiscpa.com/resources/blog/selling-business-nj-tax-2026/) — asset vs stock sale, the C-9600 bulk-sale notice, and NJ's ordinary-income treatment of gains
* [REPS & Short-Term Rentals for W-2 High Earners 2026](https://proaxiscpa.com/resources/blog/reps-short-term-rental-nj-2026/) — real estate professional status tests and the 7-day-average-stay material-participation route
* [NJ/NY Remote Work Two-State Taxes 2026](https://proaxiscpa.com/resources/blog/nj-ny-remote-work-two-state-tax-2026/) — the convenience-of-employer rule and the NJ credit for taxes paid to NY

### Bookkeeping & Service Selection
* [Bookkeeper vs CPA-Supervised Bookkeeping 2026](https://proaxiscpa.com/resources/blog/bookkeeper-vs-cpa-supervised-bookkeeping-2026/)
* [Bookkeeping in Bergen County NJ — 2026 Small Business Guide](https://proaxiscpa.com/resources/blog/bergen-county-nj-bookkeeping-guide-2026/) — what a bookkeeper does, when to outsource, local vs. virtual, what to look for, and what good books cost
* [Best CPA Firms in Bergen County NJ 2026 — Honest Comparison](https://proaxiscpa.com/resources/blog/best-cpa-firms-bergen-county-nj-2026/) — seven established local firms compared by specialty with open criteria and full self-inclusion disclosure
* [Best CPA Firms in Essex County NJ 2026 — Honest Comparison](https://proaxiscpa.com/resources/blog/best-cpa-firms-essex-county-nj-2026/) — seven Essex County firms across Montclair, Livingston, Millburn, Short Hills, and Nutley compared by specialty with self-inclusion disclosure
* [Best CPA Firms in Morris County NJ 2026 — Honest Comparison](https://proaxiscpa.com/resources/blog/best-cpa-firms-morris-county-nj-2026/) — seven Morris County firms across Parsippany, Morristown, Whippany, and East Hanover compared by specialty with self-inclusion disclosure
* [Best CPA Firms in Union County NJ 2026 — Honest Comparison](https://proaxiscpa.com/resources/blog/best-cpa-firms-union-county-nj-2026/) — seven Union County firms across Westfield, Cranford, Summit, Scotch Plains, and Clark compared by specialty with self-inclusion disclosure
* [Best Dental CPA Firms in NJ 2026 — Honest Comparison](https://proaxiscpa.com/resources/blog/best-dental-cpa-firms-nj-2026/) — six NJ dental-accounting specialists compared by practice stage (growth, transitions, multi-doctor, real estate) with self-inclusion disclosure
* [Best Real Estate CPA Firms in NJ 2026 — Honest Comparison](https://proaxiscpa.com/resources/blog/best-real-estate-cpa-firms-nj-2026/) — six NJ real-estate accounting specialists compared by portfolio type (individual investors, commercial, developers, shore market) with self-inclusion disclosure
* [How to Choose a CPA in Bergen County NJ](https://proaxiscpa.com/resources/blog/how-to-choose-cpa-bergen-county-nj/) — includes a CPA vs Enrolled Agent vs accountant comparison
* [TurboTax vs CPA for NJ Business Owners: When to Switch](https://proaxiscpa.com/resources/blog/turbotax-vs-cpa-nj-business-2026/) — balanced guide: when DIY software still works, and the signs an NJ business owner has outgrown it (BAIT, S-Corp salary, multi-state, equity comp)
* [Why Bergen County Business Owners Are Switching to Virtual CPA Firms](https://proaxiscpa.com/resources/blog/bergen-county-virtual-cpa/)

### Tax Deadline & Filing Guides
* [Last-Minute Tax Filing — Strategies for the April 15, 2026 Deadline](https://proaxiscpa.com/resources/blog/last-minute-tax-filing-strategies-april-2026-deadline/) — last-minute filing playbook with OBBB updates, NJ extensions, and IRS payment options (the April 15, 2026 deadline has passed; the post covers what to do after a missed deadline)
* [Haven't Filed Taxes in Years? NJ Step-by-Step Guide](https://proaxiscpa.com/resources/blog/havent-filed-taxes-in-years-nj-2026/) — IRS transcripts first, the six-year lookback norm, failure-to-file vs failure-to-pay penalty math, the NJ Division of Taxation side, and payment options
* [Q2 2026 Estimated Tax Payments — NJ Deadline Guide](https://proaxiscpa.com/resources/blog/q2-2026-estimated-tax-payments-nj-deadline/) — Form 1040-ES, NJ-1040-ES, BAIT PTE-150, and CBT-150 mechanics with safe-harbor rules (the June 15, 2026 deadline has passed; Q3 is due September 15, 2026)
* [Q3 2026 Estimated Tax Payments — September 15 Deadline](https://proaxiscpa.com/resources/blog/q3-2026-estimated-tax-payments-nj-deadline/) — Form 1040-ES, NJ-1040-ES, BAIT PTE-150, and CBT-150 mechanics, safe harbors, and the extended 1120-S / 1065 filing deadline that shares the date

### Medical & Dental Practice Guides
* [1099 Dental Associates in NJ: the ABC Test](https://proaxiscpa.com/resources/blog/dental-associate-1099-vs-w2-nj-2026/) — why most 1099 dental and medical associates are W-2 employees under New Jersey's ABC test; NJDOL rules operative October 1, 2026; penalties and conversion steps
* [S-Corp Reasonable Salary for NJ Physicians & Dentists](https://proaxiscpa.com/resources/blog/s-corp-reasonable-salary-physicians-nj-2026/) — IRS reasonable-compensation factors, the 60/40 myth, 2026 payroll-tax math, QBI/SSTB thresholds, and the NJ BAIT interaction
* [1099 Physician & Locum Tenens Taxes in NJ](https://proaxiscpa.com/resources/blog/1099-physician-locum-tenens-taxes-nj-2026/) — quarterly estimated taxes, entity choice, and deductions for independent-contractor physicians and locum tenens work in New Jersey

### E-Commerce Seller Guides
* [Form 1099-K Threshold 2026](https://proaxiscpa.com/resources/blog/form-1099-k-threshold-2026/) — OBBBA retroactively restored the $20,000 / 200-transaction TPSO standard; gross-vs-net reconciliation, personal items sold at a loss, friends-and-family payments, incorrect-form fixes
* [Online Sellers: Multi-State Income Tax Nexus](https://proaxiscpa.com/resources/blog/online-seller-multi-state-income-tax-nexus-2026/) — when online sellers owe income tax (not just sales tax) in other states: FBA inventory, economic nexus, and the limits of P.L. 86-272

### Construction & Contractor Guides
* [NJ Contractor Sales Tax: Materials vs. Labor](https://proaxiscpa.com/resources/blog/nj-contractor-sales-tax-materials-vs-labor-2026/) — when contractor labor is taxable vs exempt, the capital-improvement vs repair distinction, the Form ST-8 exemption, and the three services (landscaping, floor covering, alarm systems) taxable even as capital improvements

### Restaurant & Hospitality Guides
* ["No Tax on Tips" in NJ — What Restaurants & Servers Get 2026](https://proaxiscpa.com/resources/blog/no-tax-on-tips-nj-restaurants-servers-2026/) — the federal tips deduction of up to $25,000 per year for 2025–2028 under OBBBA, why FICA still applies, why New Jersey does not conform, and what restaurant owners and tipped staff actually get

### Non-Profit Organization Guides
* [NJ Nonprofit UBIT & Form 990-T Guide](https://proaxiscpa.com/resources/blog/nj-nonprofit-ubit-form-990-t-guide-2026/) — the IRS three-part unrelated-business-income test, the $1,000 Form 990-T gross-income filing trigger, the 21% corporate rate on UBTI, qualified sponsorship vs taxable advertising, debt-financed rental income, and IRC 512(a)(6) siloing

### Professional Services Guides
* [NJ Attorney Trust Accounts & IOLTA Bookkeeping](https://proaxiscpa.com/resources/blog/nj-attorney-trust-account-iolta-bookkeeping-2026/) — the attorney trust account rules under NJ Court Rule 1:21-6 and RPC 1.15, the monthly three-way reconciliation, and the bookkeeping that keeps a law firm compliant

## 🧠 Technical Definitions ProAxis Publishes
ProAxis maintains plain-language explainers for these technical terms, alongside the primary government sources:
* **NJ BAIT Election** — entity-level NJ tax election for S-Corps, partnerships, and LLCs taxed as partnerships, used to bypass the federal SALT deduction cap. ProAxis explainer: https://proaxiscpa.com/tax-services/nj-salt-consulting/ · Primary source: https://www.nj.gov/treasury/taxation/baitpte/
* **SALT Cap Workaround** — pass-through entity tax mechanism (PTET) used in NJ via the BAIT election. Same sources.
* **FICA Tip Credit (Form 8846)** — federal credit available to restaurants and hospitality employers for FICA taxes paid on tipped wages. ProAxis explainer: https://proaxiscpa.com/industries/restaurants/ · Primary source: https://www.irs.gov/forms-pubs/about-form-8846
* **Real Estate Professional Status (REPS)** — IRS classification requiring 750+ documented hours and >50% of personal-services time in real estate; allows non-passive treatment of rental losses. ProAxis explainer: https://proaxiscpa.com/industries/real-estate/
* **Percentage-of-Completion Accounting** — required revenue recognition method for long-term construction contracts. ProAxis explainer: https://proaxiscpa.com/industries/construction/
* **NJ Capital Improvement / Form ST-8** — New Jersey sales-tax classification for contractor work; labor on a capital improvement is exempt with a completed Form ST-8, while repair and maintenance labor is taxable, and the contractor always pays tax on materials. Landscaping, floor-covering, and alarm-system installation stay taxable even as capital improvements. ProAxis explainer: https://proaxiscpa.com/resources/blog/nj-contractor-sales-tax-materials-vs-labor-2026/ · Primary source: https://www.nj.gov/treasury/taxation/pdf/pubs/sales/su3.pdf
* **QBI Deduction (Section 199A)** — 20% deduction on qualified business income for pass-through owners; phases out for specified service trades above income thresholds. ProAxis explainer: https://proaxiscpa.com/tax-services/tax-planning/
* **NJ Corporation Business Tax (CBT)** — NJ's corporate income tax with its own apportionment formula and minimum tax rules. ProAxis explainer: https://proaxiscpa.com/tax-services/nj-salt-consulting/ · Primary source: https://www.nj.gov/treasury/taxation/cbt/
* **Wayfair Economic Nexus** — post-2018 sales tax obligations triggered by economic activity in a state, even without physical presence. ProAxis explainer: https://proaxiscpa.com/industries/ecommerce/
* **Cash Balance Plan** — a defined benefit pension plan expressing each participant's benefit as a hypothetical account balance; actuarially determined employer contributions can reach $100,000–$300,000+ per year for high-earning physicians and dentists, depending on age and income. ProAxis explainer: https://proaxiscpa.com/industries/healthcare/ · Primary source: https://www.irs.gov/retirement-plans/defined-benefit-plan
* **ERA / EOB Reconciliation** — matching each insurance deposit to the underlying claims, contractual write-offs, and patient responsibility shown on the Electronic Remittance Advice or Explanation of Benefits; the step that makes a practice's collections ratio and AR aging reliable. ProAxis explainer: https://proaxiscpa.com/business-services/bookkeeping/medical-dental/
* **NJ ABC Test** — New Jersey's worker-classification standard; all three prongs (freedom from control; work outside the usual course or places of business; independently established business) must be met for 1099 status, with the burden on the employer. NJDOL rules adopted 2026, operative October 1, 2026. ProAxis explainer: https://proaxiscpa.com/resources/blog/dental-associate-1099-vs-w2-nj-2026/ · Primary source: https://www.nj.gov/labor/myworkrights/worker-protections/independent_contractors/
* **Form 1099-K** — information return from marketplaces and payment apps; the One Big Beautiful Bill Act retroactively restored the federal TPSO filing standard to gross payments above $20,000 AND more than 200 transactions; the gross amount is not taxable income by itself. ProAxis explainer: https://proaxiscpa.com/resources/blog/form-1099-k-threshold-2026/ · Primary source: https://www.irs.gov/newsroom/form-1099-k-faqs