Smart Tax CRNA

Smart Tax CRNA I nerd out on taxes so you don’t have to! Smart taxes done right.

Smart Tax CRNA helps CRNAs, SRNAs, and other high income 1099 healthcare professionals keep more of what they earn through thoughtful tax planning, clean filings, and year round guidance. Smart Tax CRNA is a tax education and tax preparation firm run by a CRNA who is a licensed Enrolled Agent authorized to represent taxpayers before the IRS at the highest level. We help CRNAs and high income healthcare professionals navigate taxes with clarity through proactive planning, accurate filings, and year round guidance.

Locums CRNAs, your tax home and your work location aren’t always the same thing.State income tax generally follows where...
10/12/2026

Locums CRNAs, your tax home and your work location aren’t always the same thing.

State income tax generally follows where you physically perform your services, not just where you live. If you take assignments in several states, you may need to file nonresident tax returns in more than one state. Rules and filing requirements vary by state.

A simple workday log can help support how your income is divided:
• Record the date and state where you worked
• Note the facility or assignment
• Keep your schedule or other supporting documentation organized with the 1099 Hub app

A few minutes of tracking during the year can make tax time much easier. Ask me if you’re unsure which states may require a return.

Rosi | Smart Tax CRNA
SmartTaxCRNA.com

Thinking about buying a laptop, monitor, or other equipment for your 1099 CRNA business before year-end? The purchase da...
10/12/2026

Thinking about buying a laptop, monitor, or other equipment for your 1099 CRNA business before year-end? The purchase date alone doesn’t determine the deduction.

For equipment to be placed in service this year, it generally needs to be ready and available for its business use by December 31. If you order a laptop in December but it isn’t delivered and set up until January, it generally won’t count as placed in service this year.

Eligible purchases may qualify for bonus depreciation or a Section 179 deduction. Which option applies depends on the property, business-use percentage, and your tax situation. A large purchase doesn’t automatically mean a large tax saving, so check the numbers before buying just for a deduction.

Save the invoice and note the business-use percentage. The 1099 Hub app can help keep your tax documentation organized.

Have a year-end purchase in mind? Visit SmartTaxCRNA.com to plan it with confidence.

Rosi | Smart Tax CRNA

Are recurring subscriptions quietly eating into your CRNA business profits?Software, memberships, storage plans, schedul...
10/09/2026

Are recurring subscriptions quietly eating into your CRNA business profits?

Software, memberships, storage plans, scheduling tools, and other monthly charges can add up quickly throughout the year. A year-end review helps you see what you are actually using and paying for.

Before the next renewal:

• List every recurring business charge
• Confirm the business purpose for each one
• Cancel anything unused
• Make sure the subscriptions you keep are paid from your business account
• Save invoices and document how each expense supports your business

Subscriptions used for an ordinary and necessary business purpose may be deductible. Personal subscriptions generally are not.

Also, annual versus monthly payment timing can affect which tax year a deduction falls in, depending on your payment and accounting method. If you are considering an annual renewal, review the timing before paying.

A simple subscription audit now can reduce waste and make tax preparation easier later.

Rosi | Smart Tax CRNA
SmartTaxCRNA.com

10/09/2026

Your 1099 is a starting point, not the final number.

What it leaves out:

• Malpractice insurance
• Licensing and continuing education
• Professional fees
• Business travel
• Other qualifying expenses

Add those in and you get your real profit, which is the number that matters at tax time.

Rosi | Smart Tax CRNA
SmartTaxCRNA.com

#1099

Did your 1099 contract end or slow down earlier than expected?That change may create a lower-income tax year, which mean...
10/09/2026

Did your 1099 contract end or slow down earlier than expected?

That change may create a lower-income tax year, which means it is time to revisit your plan instead of simply waiting for tax season.

Consider reviewing:

• Estimated tax payments: Your income projection changed, so your payments may need to be adjusted. Check whether you are on track to meet the 90% or 110% safe harbor rules so you do not unnecessarily overpay or underpay.

• Roth conversions: A lower-income year may create more room for a conversion, depending on your full tax picture.

• Capital gains: Harvesting gains at a lower tax rate may be worth exploring.

• Retirement contributions: You may have an opportunity to make a larger deductible contribution, subject to your earned income and plan limits.

• Licenses and certifications: Use the gap to keep everything current for your next opportunity.

• State records: If you worked in multiple states, track your workdays and income by state. This information matters when preparing your returns.

A slower season is not just a pause. It can be an opportunity to make thoughtful financial moves before your next contract begins.

Rosi | Smart Tax CRNA
SmartTaxCRNA.com

Are you a self-employed CRNA purchasing health insurance through the Marketplace?You may qualify for a premium tax credi...
10/08/2026

Are you a self-employed CRNA purchasing health insurance through the Marketplace?

You may qualify for a premium tax credit based on your estimated household income for the coverage year.

The important part is that the credit is reconciled on your tax return:

• If your actual income is higher than estimated, you may need to repay part of the credit.
• If your actual income is lower, you may qualify for a larger credit.

Self-employed health insurance premiums may also be deductible, depending on your situation. The interaction between the deduction and the premium tax credit is where thoughtful tax planning matters.

Report Marketplace changes during the year, including:

• A significant income change
• Marriage or divorce
• Moving to a new location
• A change in dependents

Avoid estimating your income unrealistically low just to receive a larger credit today. It could create an unexpected tax bill later.

Rules vary based on your household and tax situation. If you are a 1099 CRNA or business owner, review your coverage and income estimate throughout the year.

Rosi | Smart Tax CRNA
SmartTaxCRNA.com

10/08/2026

1099 Travelers: Let’s Talk State Taxes! 👀

If you’re a 1099 traveler, you’ve probably figured out that every state seems to have its own rules when it comes to taxes.

And if you have an LLC or S Corp, things can get even more complicated!

I’m going to start sharing weekly posts highlighting different states and what 1099 travelers need to know before accepting contracts there. Join 1099 Hub | Tax, Money & Business for Medical Professionals to join our weekly conversation.

We’ll talk about state income taxes, business registration requirements, gross receipts taxes, S Corp considerations, and some of the surprises that can come with working across state lines.

But first, I’m curious…

What states are you currently working in, and which states would you like me to cover first?

Let’s make multistate taxes a little less confusing for everyone!

Giving a thoughtful gift to a referral partner, client, or business contact? Here is what CRNA business owners should kn...
10/08/2026

Giving a thoughtful gift to a referral partner, client, or business contact? Here is what CRNA business owners should know about the $25 rule.

Generally, business gifts are deductible up to $25 per recipient, per year.

That limit applies to the person, not each individual gift. So if you give the same person several gifts throughout the year, the total deductible amount is generally capped at $25.

A few important details:

• Packaging, engraving, and shipping costs generally do not count toward the $25 limit.

• Promotional items costing $4 or less with a clearly displayed business logo are treated differently and are generally not subject to the $25 limit.

• Cash, gift cards, and gift certificates are generally not deductible as business gifts.

• If you and your spouse both give gifts to the same recipient, those gifts may need to be combined when applying the limit.

Keep a simple record of:

• Who received the gift
• What they received
• The amount
• The date
• The business purpose

Whether you are a locum CRNA, 1099 provider, or S-Corp owner, good records help support your deduction and make tax time easier.

Rosi | Smart Tax CRNA
SmartTaxCRNA.com

Did you take a large deduction for business equipment or a vehicle, then decide to sell or trade it in?The tax impact ma...
10/07/2026

Did you take a large deduction for business equipment or a vehicle, then decide to sell or trade it in?

The tax impact may not end with the original deduction.

When you depreciate business property and later sell it for more than its adjusted basis, some of the gain may be treated as depreciation recapture. That portion is generally taxed as ordinary income rather than at lower capital gains rates.

For many CRNA business owners, this can apply to Section 1245 property, including:

• Computers and office equipment
• Medical or anesthesia equipment
• Vehicles used for business

Section 1250 property, such as real estate, follows different recapture rules.

A trade-in may also be treated differently from a straightforward sale, so do not assume the tax result will be the same.

Before selling or trading in business property, review:

• Your original purchase price
• Depreciation claimed or allowable
• The property’s adjusted basis
• Your expected sale or trade-in value

A quick review before the transaction can help you understand the tax impact and avoid surprises.

Rosi | Smart Tax CRNA
SmartTaxCRNA.com

Owe more in taxes than you can pay right now? You are not alone, and ignoring the balance usually makes it more difficul...
10/07/2026

Owe more in taxes than you can pay right now? You are not alone, and ignoring the balance usually makes it more difficult to resolve.

The IRS may offer several options:

• Installment agreement: Make monthly payments over time when you cannot pay the full balance immediately.

• Short-term payment plan: Pay the balance within a shorter period, generally up to 180 days.

• Offer in compromise: In limited situations, you may qualify to settle for less than the full amount. Eligibility depends on your financial situation and ability to pay.

• Currently not collectible: If paying would prevent you from meeting necessary living expenses, the IRS may temporarily pause collection. The balance does not disappear, and your situation may be reviewed later.

Penalties and interest generally continue to accrue while a balance remains unpaid. The failure-to-file penalty is usually more expensive than the failure-to-pay penalty, so filing on time still matters even if you cannot pay everything owed.

Setting up a payment plan before the balance grows is often less costly than waiting. You can contact the IRS directly, or a tax professional can help you set up or negotiate an appropriate arrangement.

A tax balance is a problem to address, not a reason to panic. Start by understanding your options.

Rosi | Smart Tax CRNA
SmartTaxCRNA.com

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