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Melissa Motley, CPA

Melissa Motley has worked in the field of accounting for more than 25 years. She specializes in audit and accounting work with an emphasis in governmental audit.

Recent Posts

Research Credit Can Offset a Small Business's Payroll Taxes

Posted by Melissa Motley, CPA on Oct 30, 2017

Does your small business engage in qualified research activities? If so, you may be eligible for a research tax credit that you can use to offset your federal payroll tax bill.

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Posted in Business Tax

2 Ways Spouse-owned Businesses Can Reduce Their Self-employment Tax Bill

Posted by Melissa Motley, CPA on Sep 26, 2017

If you own a profitable, unincorporated business with your spouse, you probably find the high self-employment (SE) tax bills burdensome. An unincorporated business in which both spouses are active is typically treated by the IRS as a partnership owned 50/50 by the spouses. (For simplicity, when we refer to “partnerships,” we’ll include in our definition limited liability companies that are treated as partnerships for federal tax purposes.)

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Posted in Business Advisory

Put Your Audit In Reverse To Save Sales and Use Tax

Posted by Melissa Motley, CPA on Aug 16, 2017

It’s a safe bet that state tax authorities will let you know if you haven’t paid enough sales and use taxes, but what are the odds that you’ll be notified if you’ve paid too much? The chances are slim — so slim that many businesses use reverse audits to find overpayments so they can seek refunds.

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Posted in Tax Planning

Are You Benefitting From Expenses Related to Your Company Parties?

Posted by Melissa Motley, CPA on Jul 07, 2017

Take Advantage of Tax Deductions for Company Events

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Posted in Business Tax

Make Tax Plans for Vacation Home Rental

Posted by Melissa Motley, CPA on Mar 30, 2017

How to maximize the tax benefits

The summer rental season is about to kick off. If you own a vacation home in a resort area that you rent out while your family is not using it, you may be in line for valuable tax deductions. In fact, you might even qualify for a tax loss on the deal, but you must be careful to observe the complex tax rules.

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Posted in Individual Tax

Grading the Manufacturing Sector in 2016—Pass or Fail?

Posted by Melissa Motley, CPA on Feb 13, 2017

There’s little doubt that the economy as a whole closed out 2016 on a particularly high note as the Dow Jones Industrial Average nearly reached the unprecedented 20,000 mark. But despite that broad performance, did the manufacturing sector in particular fare similarly well during this past year?

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Posted in Manufacturing Industry Insights

Valuable R&D Tax Credits Available to Manufacturers

Posted by Melissa Motley, CPA on Sep 21, 2016

Many manufacturers aren’t aware that activities they perform in the daily course of their work fall under the classification of research and development activities and could, therefore, be eligible for valuable federal and state tax credits. In 1981, the federal government implemented the Research and Experimentation tax credits to create jobs and spur technological innovation. Familiarly known as research and development (R&D) tax credits, the program was intended as a temporary measure that lawmakers hoped would give the economy a boost.

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Posted in Manufacturing Industry Insights

Taking a Fresh Look at LIFO Conformity

Posted by Melissa Motley, CPA on Jul 12, 2016

Perhaps you’ve heard of the Last In, First Out (LIFO) method, but were uncertain what it means, what it’s used for, and why it may be important.

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Posted in Manufacturing Industry Insights

Four Basic Baskets of Interest Expenses

Posted by Melissa Motley, CPA on Apr 21, 2016

Divide interest into these categories

Are interest expenses deductible? The answer is a complicated “yes and no.” Essentially, it depends on the type of interest expense incurred. Although there are technically other types, interest expenses can be lumped into four main baskets for tax purposes. 

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Posted in Individual Tax Planning

Three New Year’s Resolutions for Manufacturing & Distribution Businesses

Posted by Melissa Motley, CPA on Jan 12, 2016

Should auld tax rulings be forgot, and new ones take their place, we’ll give a cup of good advice, to help our clients keep pace.

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Posted in Manufacturing Industry Insights

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