--- title: Frazer LLP Blog | Jonathan Smeragliuolo, CPA --- - [![Frazer, LLP. Certified Public Accountants and Consultants](http://frazerllp.com/wp-content/uploads/2015/04/header-logo-frazer.jpg)](http://frazerllp.com) - [Client Portal](http://70061.netlinksolution.com) | - - - - [![Frazer LLP](http://frazerllp.com/wp-content/uploads/2015/04/header-logo-frazer.jpg "Frazer LLP")](http://www.frazerllp.com) - [Home](http://frazerllp.com/) - [About](http://frazerllp.com/about/) - [Our People](http://frazerllp.com/about/our-people/) - [Moore Stephens](http://frazerllp.com/about/moore-stephens/) - [Services](http://frazerllp.com/services/) - [Assurance](http://frazerllp.com/services/assurance/) - [Tax](http://frazerllp.com/services/tax/) - [Asset Accumulation & Preservation](http://frazerllp.com/services/asset-accumulation-preservation/) - [Consulting](http://frazerllp.com/services/consulting/) - [Industries](http://frazerllp.com/industries/) - [Agriculture](http://frazerllp.com/industries/agriculture/) - [Asian Services](http://frazerllp.com/industries/asian-services/) - [Construction & Engineering](http://frazerllp.com/industries/construction-and-engineering/) - [Dairy](http://frazerllp.com/industries/dairy/) - [Manufacturing & Distribution](http://frazerllp.com/industries/manufacturing-and-distribution/) - [Real Estate](http://frazerllp.com/industries/real-estate/) - [Resources](http://frazerllp.com/resources/) - [E Newsletters](http://frazerllp.com/resources/e-newsletters/) - [Dairy Farm Operating Trends](http://frazerllp.com/resources/dairy-farm-operating-trends/) - [Careers](http://frazerllp.com/about/careers/) - [Contact](http://frazerllp.com/contact/) - [Blog](https://blog.frazerllp.com) # Frazer LLP Blog ## Jonathan Smeragliuolo, CPA ## Recent Posts [![](https://blog.frazerllp.com/hubfs/Clock%20Time.jpg)](https://blog.frazerllp.com/estimated-tax-payments) ## [Estimated Tax Payments](https://blog.frazerllp.com/estimated-tax-payments) Sep 7, 2018 6:35:55 AM / by [Jonathan Smeragliuolo, CPA](https://blog.frazerllp.com/author/jonathan-smeragliuolo-cpa) posted in [Tax](https://blog.frazerllp.com/topic/tax), [Tax Deadlines](https://blog.frazerllp.com/topic/tax-deadlines) [0 Comments](https://blog.frazerllp.com/estimated-tax-payments#comments-listing)     To avoid interest and penalties, you must make sufficient federal income tax payments long before your April filing deadline through withholding, estimated tax payments, or a combination of the two. The third 2018 estimated tax payment deadline for individuals is September 17. If you don’t have an employer withholding tax from your pay, you likely need to make estimated tax payments. But even if you do have withholding, you might need to pay estimated tax. It can be necessary if you have more than a nominal amount of income from sources such as self-employment, interest, dividends, alimony, rent, prizes, awards or the sales of assets.   [Read More](https://blog.frazerllp.com/estimated-tax-payments) [![](https://blog.frazerllp.com/hubfs/Tax%20time.jpg)](https://blog.frazerllp.com/2018-tax-calendar) ## [2018 Tax Calendar](https://blog.frazerllp.com/2018-tax-calendar) Feb 15, 2018 11:57:50 AM / by [Jonathan Smeragliuolo, CPA](https://blog.frazerllp.com/author/jonathan-smeragliuolo-cpa) posted in [Tax](https://blog.frazerllp.com/topic/tax) [0 Comments](https://blog.frazerllp.com/2018-tax-calendar#comments-listing) To help you make sure you don’t miss any important 2018 deadlines, we’ve provided this summary of when various tax-related forms, payments and other actions are due. Be aware that some deadlines have been moved up or pushed back compared to previous years. Please review the calendar and let us know if you have any questions about the deadlines or would like assistance in meeting them. [Read More](https://blog.frazerllp.com/2018-tax-calendar) [![](https://blog.frazerllp.com/hubfs/Confusing%20Calculation-1.jpg)](https://blog.frazerllp.com/retirement-savings-for-self-employed) ## [Retirement Savings for the Self-employed](https://blog.frazerllp.com/retirement-savings-for-self-employed) Nov 6, 2017 11:35:00 AM / by [Jonathan Smeragliuolo, CPA](https://blog.frazerllp.com/author/jonathan-smeragliuolo-cpa) posted in [Retirement Planning](https://blog.frazerllp.com/topic/retirement-planning), [SEP](https://blog.frazerllp.com/topic/sep), [Self Employed](https://blog.frazerllp.com/topic/self-employed) [0 Comments](https://blog.frazerllp.com/retirement-savings-for-self-employed#comments-listing)   Did you know that if you’re self-employed you may be able to set up a retirement plan that allows you to contribute much more than you can contribute to an IRA or even an employer-sponsored 401(k)? There’s still time to set up such a plan for 2017, and it generally isn’t hard to do. So whether you’re a “full-time” independent contractor or you’re employed but earn some self-employment income on the side, consider setting up one of the following types of retirement plans this year. [**Which retirement plan is right for you? Please contact us. **](https://info.frazerllp.com/tax-consultation) [Read More](https://blog.frazerllp.com/retirement-savings-for-self-employed) [![](https://blog.frazerllp.com/hubfs/Roth%20IRA.jpg)](https://blog.frazerllp.com/can-i-undo-my-roth-ira-conversion) ## [Can I undo my Roth IRA conversion?](https://blog.frazerllp.com/can-i-undo-my-roth-ira-conversion) Sep 15, 2017 6:34:56 AM / by [Jonathan Smeragliuolo, CPA](https://blog.frazerllp.com/author/jonathan-smeragliuolo-cpa) posted in [Tax](https://blog.frazerllp.com/topic/tax), [Roth IRA](https://blog.frazerllp.com/topic/roth-ira) [0 Comments](https://blog.frazerllp.com/can-i-undo-my-roth-ira-conversion#comments-listing) Converting a traditional IRA to a Roth IRA can provide tax-free growth and the ability to withdraw funds tax-free in retirement. But what if you convert a traditional IRA — subject to income taxes on all earnings and deductible contributions — and then discover that you would have been better off if you hadn’t converted it? Fortunately, it’s possible to undo a Roth IRA conversion, using a “recharacterization.” [Read More](https://blog.frazerllp.com/can-i-undo-my-roth-ira-conversion) [![](https://blog.frazerllp.com/hubfs/Ownership.jpg)](https://blog.frazerllp.com/home-related-tax-saving-opportunities) ## [Home Related Tax-Saving Opportunities](https://blog.frazerllp.com/home-related-tax-saving-opportunities) Apr 5, 2017 11:33:06 AM / by [Jonathan Smeragliuolo, CPA](https://blog.frazerllp.com/author/jonathan-smeragliuolo-cpa) posted in [Tax](https://blog.frazerllp.com/topic/tax), [Tax Breaks](https://blog.frazerllp.com/topic/tax-breaks), [Home Related Tax Deductions](https://blog.frazerllp.com/topic/home-related-tax-deductions) [0 Comments](https://blog.frazerllp.com/home-related-tax-saving-opportunities#comments-listing) Currently, home ownership comes with many tax-saving opportunities. Consider both deductions and exclusions when you’re filing your 2016 return and tax planning for 2017: [Read More](https://blog.frazerllp.com/home-related-tax-saving-opportunities) [![](https://blog.frazerllp.com/hubfs/Driving.jpg)](https://blog.frazerllp.com/2017-mileage-deduction-rates) ## [2017 Mileage Deduction Rates](https://blog.frazerllp.com/2017-mileage-deduction-rates) Mar 13, 2017 8:00:00 AM / by [Jonathan Smeragliuolo, CPA](https://blog.frazerllp.com/author/jonathan-smeragliuolo-cpa) posted in [Tax](https://blog.frazerllp.com/topic/tax) [0 Comments](https://blog.frazerllp.com/2017-mileage-deduction-rates#comments-listing) Rather than keeping track of the actual cost of operating a vehicle, employees and self-employed taxpayers can use a standard mileage rate to compute their deduction related to using a vehicle for business. But you might also be able to deduct miles driven for other purposes, including medical, moving and charitable purposes. [Read More](https://blog.frazerllp.com/2017-mileage-deduction-rates) [All posts](https://blog.frazerllp.com/all) ### Subscribe to Email Updates ### Recent Posts ### Popular Posts # Contact Information 2400 E. Katella Ave., Suite 900 Anaheim, CA 92806 [Get Directions](https://www.google.com/maps/place/2400+E+Katella+Ave,+Anaheim,+CA+92806/@33.8066853,-117.8873673,16z/data=!4m5!3m4!1s0x80dcd79ee99bf0a1:0x50f998f0f1c58921!8m2!3d33.8045502!4d-117.8823462) [714.990.1040](tel:714-990-1040)    [714.671.1041](tel:714-671-1041) 2250 W. Main Street Visalia, CA 93291 [Get Directions](https://www.google.com/maps/dir/''/2250+W+Main+St,+Visalia,+CA+93291/@36.330045,-119.3184008,17z/data=!3m1!4b1!4m8!4m7!1m0!1m5!1m1!1s0x80952f57cac752fd:0x7444b74631c07e4!2m2!1d-119.316255!2d36.330045) [559.732.4135](tel:559-732-4135)    [559.732.7140](tel:559-732-7140)