Merki and Associates PC

Merki and Associates PC Merki and Associates is a full-service accounting firm For years, Merki & Associates, P.C. Merki & Associates, P.C. receive competent and timely advice.

has been providing quality, personalized financial guidance to individuals and businesses. Merki & Associate’s expertise ranges from basic tax management and accounting services to more in-depth services such as payroll, compliance, compilation statements, and financial planning. Our mission is to help clients maintain financial viability in the present while taking a proactive approach to achieve future goals. This requires open communication to reach an understanding of our clients' needs, thorough research, and sound analysis. is dedicated to meeting these goals with high standards of excellence and professionalism. Our goal is to be our clients trusted business advisor. Our dedication to hard work has earned the respect of the business and financial community in and around Denton. We believe this to be a direct derivative of our talent and responsiveness to our client base. Whether you are a current or prospective client, rest assured that individuals and businesses who choose Merki & Associates, P.C.

If you’re responsible for collecting, accounting for or remitting federal taxes withheld from employee paychecks, beware...
10/09/2026

If you’re responsible for collecting, accounting for or remitting federal taxes withheld from employee paychecks, beware of the trust fund recovery penalty (TFRP). As a responsible individual, you may be personally liable for a 100% penalty on income and employment taxes your business either fails to collect or fails to remit to the IRS. Your actions must be “willful,” meaning you’ve been, or should have been, aware of the responsibility and either intentionally disregarded the law or were indifferent to it. According to the IRS, no “evil intent or bad motive” is required. Call us at (940) 387-8930 if you receive a letter from the IRS about the TFRP or for help with tax compliance.

If you ever wonder how your business’s financial results stack up against others in your industry, consider a benchmarki...
10/07/2026

If you ever wonder how your business’s financial results stack up against others in your industry, consider a benchmarking study. It can show you exactly where you stand. Contact us at (940) 387-8930 to get started. We’ll help you compare key financial metrics, highlight what you’re doing well and uncover areas that need attention. From there, we’ll help build a strategy to strengthen your financial footing and minimize risks in an ever-changing market. Let’s turn your financial statements into action plans!

Effective year-end planning involves making informed choices that support your long-term goals. This requires you to thi...
10/06/2026

Effective year-end planning involves making informed choices that support your long-term goals. This requires you to think beyond reducing taxes for the current year. Whether you’re reviewing operations, considering future investments or evaluating tax-saving opportunities, a proactive approach can help you address the challenges and opportunities ahead. Call us at (940) 387-8930 for guidance on positioning your business for continued success.

Now is a good time to review your year-to-date investment gains and losses. If you have net capital gains, consider sell...
10/05/2026

Now is a good time to review your year-to-date investment gains and losses. If you have net capital gains, consider selling investments that have declined in value to help offset your gains — a strategy known as “loss harvesting.” If you have net losses, harvesting gains by selling appreciated investments can allow you to recognize some or all of the gains tax-free. You can also generally use up to $3,000 of net capital losses to offset ordinary income. Contact us at (940) 387-8930 to discuss year-end tax planning for your investments.

As a small business owner, it’s easy to think of a succession plan as involving only two people: you and your successor....
09/30/2026

As a small business owner, it’s easy to think of a succession plan as involving only two people: you and your successor. But a smooth transition may also require support from managers and other key employees. Communicating thoughtfully about your intentions and progress can help build confidence, reduce uncertainty and keep the business moving forward. Contact us at (940) 387-8930 for help addressing the tax, financial and strategic aspects of your plan.

If you’re thinking about financing a new vehicle, you may be able to deduct up to $10,000 per year of interest paid. The...
09/29/2026

If you’re thinking about financing a new vehicle, you may be able to deduct up to $10,000 per year of interest paid. The deduction is available for certain personal auto loans originated after Dec. 31, 2024 — even if you don’t itemize deductions. Modified adjusted gross income (MAGI) limits apply, and only qualifying vehicles assembled in the U.S. are eligible. Before purchasing, consider whether eligibility for the deduction should factor into your vehicle choice. We can help run the numbers. Call us at (940) 387-8930.

Business owners: Are you or your employees planning to go “back to school” soon? Two types of work-related education cos...
09/28/2026

Business owners: Are you or your employees planning to go “back to school” soon? Two types of work-related education costs may qualify for business tax breaks: 1) those required to retain an existing job, license or professional status, and 2) those directly tied to maintaining or improving skills for a current trade or business. Deductible expenses can include tuition, books, supplies and possibly travel if the primary purpose of the trip is business-related education. However, you can’t deduct costs for education that help meet the minimum qualifications for a position or to qualify for a new trade or business. Contact us at (940) 387-8930 to learn the ABCs of work-related education expense deductions.

Wondering how Sec. 530A accounts (also known as Trump Accounts) may be invested? The IRS has issued proposed regulations...
09/25/2026

Wondering how Sec. 530A accounts (also known as Trump Accounts) may be invested? The IRS has issued proposed regulations clarifying the investment options allowed during the “growth period.” This period begins when the beneficiary’s initial account is established and ends on Dec. 31 of the year the child turns 17. During this time, eligible investments generally include mutual funds or exchange-traded funds that track an equity index of mainly U.S. companies, don’t use leverage, and have annual fees and expenses of no more than 0.1% of the fund’s balance. The proposed regulations would apply to tax years starting on or after Jan. 1, 2026. Call us at (940) 387-8930 with questions.

Many small business owners find the concept of risk management intimidating. But essentially, it’s about identifying pot...
09/23/2026

Many small business owners find the concept of risk management intimidating. But essentially, it’s about identifying potential disruptions and making practical plans to guard against them. From cash flow slowdowns to staffing shortages, every business faces uncertainty. The key is being prepared, not overwhelmed. Call us at (940) 387-8930 for help reviewing your current risks, spotting emerging challenges, and making informed decisions that support long-term stability and growth.

Avoid underpayment penalties by staying on top of estimated tax payments and paycheck withholding. If you expect to owe ...
09/22/2026

Avoid underpayment penalties by staying on top of estimated tax payments and paycheck withholding. If you expect to owe at least $1,000 in taxes after subtracting credits and withholding, quarterly estimated payments may be required. Withholding and estimated payments must generally cover 90% of this year’s tax or 100% of last year’s tax (or 110%, depending on your income). Unsure if you’re on track? Let’s review your situation now to help avoid surprises when you file your 2026 return next year. Call us at (940) 387-8930.

Address

1300 Fulton Street, Ste 301
Denton, TX
76201

Opening Hours

Monday 8am - 5pm
Tuesday 8am - 5pm
Wednesday 8am - 5pm
Thursday 8am - 5pm
Friday 8am - 5pm

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