David Kindness, CPA

David Kindness is a Certified Public Accountant (CPA), experienced personal finance writer and editor, and a tax and accounting expert with 7+ years of experience. He spent the first 5 years of his career working as a tax expert at a local tax firm in San Diego, CA. Since leaving that position, David has written and reviewed thousands of articles on the topics of finance, tax, accounting, economics, investing, banking, retirement, and more. David attended Point Loma Nazarene University and he lives and works in San Diego, California.

Articles written by David Kindness, CPA

Payroll and bookkeeping: How are they connected?

See how bookkeeping and payroll services complement each other for small businesses. Learn key differences, integration benefits, and cost-saving tips.

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Form 8821 vs. 2848: Key differences every accountant should know

This guide covers the key differences accounting firms should know between Forms 8821 and 2848 to handle client authorizations correctly.

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Form 2848: Power of attorney principles for accountants

In this primer, learn how Form 2848 gives accountants power of attorney to represent clients before the IRS for audits, disputes, negotiations, and documentation.

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How engagement letters help accounting practices set client expectations

Engagement letters set clear expectations between accountants and clients. Learn how they protect your practice by defining services, pricing, and boundaries — plus get a free letter template.

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What is an EFIN Number and why do tax professionals need one?

Get familiar with what an EFIN number is, why it's essential for tax professionals, plus how to obtain, verify, and navigate the requirements without issues.

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What is Form 8821 and why should accountants be familiar with it?

See how Form 8821 can help your clients provide you permission to specific client tax information and streamline IRS communication without granting power of attorney.

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Sovereign wealth funds: What they are and why accounting firms should get familiar with them

Learn about sovereign wealth funds, how they operate, and why accountants should understand their potential so they can anticipate questions from their small business clients.

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Form 945: Getting familiar with this IRS document and instructions on completing it

Learn what Form 945 is and how to complete this important IRS tax form for reporting federal income taxes withheld from non-payroll payments in 2026.

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Form 7004: Business owner's guide to tax extensions and how to complete IRS form 7004

In this business owner's guide, learn what IRS Form 7004 is used for, why businesses should be familiar with it, and how to complete it. Includes PDF.

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Articles reviewed by David Kindness, CPA

How to 1099 someone: A complete guide for employers

Learn how to 1099 independent contractors with this guide. It covers W-9 forms, what the threshold means, NEC vs. MISC forms, important deadlines, and common errors to avoid.

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Stacking deductions: mastering multiple wage garnishments

In this employer's guide, learn how to manage multiple wage garnishments, prioritize debts, and stay compliant with federal and state laws.

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Travel time pay for hourly employees: state and federal rules

Find out when travel time is compensable, what federal and state laws require, and how to properly track and pay employees.

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Retroactive pay law: Employer guide to backdated wages and compliance

Retroactive pay law can catch employers off guard. Discover how it affects wages, when it triggers, and what compliance steps you must take to protect your business from costly payroll mistakes and potential legal issues.

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P&L versus income statement: Understanding the key differences and uses

A P&L and income statement are the same thing — just different names. Discover how they compare and why it matters for your financial reporting.

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No tax on overtime explained: What employers and employees need to know

Navigate the One Big Beautiful Bill Act's new overtime tax rules with this guide covering federal deduction benefits for employees and updated W-2 reporting requirements for employers.

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Overpaid employee payroll fixes: A legal and practical guide

In this primer, learn practical steps to correct an overpaid employee situation legally, avoid conflict, and protect your business from potential financial risks.

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Payroll register example: how to read, use, and create one

Review a real payroll register example, learn what each section means, and discover how to use it to improve payroll accuracy and reporting compliance.

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How employers handle tip reporting requirements the right way

Understand your employer tip reporting obligations with this detailed guide covering IRS forms, tax calculations, and proven compliance strategies.

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