Skip to content
  • About Us
    • Mission, Vision, and Values
    • Culture
    • Leadership Team
    • Women RISE
    • Community Involvement
    • Trade and Professional Involvement
    • Leading Edge Alliance
  • A-Z Blog
  • Assurance
    • Audited Financial Statements
    • Reviewed Financial Statements
    • Compiled Financial Statements
    • Employee Benefit Plan Audits
  • Tax
    • ASC 740 Tax Provisions
    • Business Tax Services
    • Cost Segregation
      • Cost Segregation Calculator
    • Estate Planning
      • Charitable Gift and Estate Planning
      • Estate Tax Planning & Preparation
      • Strategic & Succession Planning
    • International Tax
      • Canada-U.S. Tax Services
      • Foreign Investment in Real Property Tax Act
      • Passive Foreign Investment Company (PFIC)
      • IC-DISC
    • México y EU – Contadores Públicos Certificados
    • A Guide to Investing in Arizona’s Opportunity Zones
      • Qualified Opportunity Zone Consulting Services
    • State and Local Taxes
    • Stock Option Taxation
    • Tax Planning and Preparation
    • Tax Planning and Projections
    • Written Managed Review
  • SOAR / Consulting
    • Accounting Services
      • Bookkeeping
    • CFO Services
    • Cybersecurity
      • Outsourced Cybersecurity
      • Cybersecurity Assessments & Testing
        • Penetration Testing
      • Governance, Risk & Compliance
      • Partnered Security Service Provider™
      • Specialized Cybersecurity Services
        • Virtual CISO Services
    • Financial Forensics & Valuation Services
      • Business Valuation Services
      • Fraud Investigations and Forensic Accounting
      • Marital Dissolution Services
      • Economic Damages
      • Bankruptcy, Restructuring & Turnaround
      • Court Appointments
      • Our Team
    • Payroll Processing
    • Strategic Services
      • Value Growth Services
      • Strategic Planning
      • Succession Planning
      • Exit Planning
    • Pension Plan Design and Administration
  • Industries
    • Cannabis
    • Construction
      • AZ TPT Commercial Contractor Decision Tree (2019)
      • AZ TPT Residential Contractor Decision Tree (2019)
    • Financial & Professional Services
      • Architecture and Engineering Firms
      • Financial Advisory Firms
      • Insurance Agencies and Brokerages
      • Law Firms and Attorneys
    • Healthcare
    • Manufacturing
    • Nonprofit
      • Applications for Tax-Exempt Status
      • Charitable Gift and Estate Planning
      • Nonprofit Merger Consultation
      • Preparation of Exempt Organization Annual Tax Returns
    • Real Estate
      • 1031 Like-Kind Exchanges
      • Passive vs. Active Losses
      • Business Structure and Organizational Consulting
      • Cost Segregation
      • Rental Real Estate
      • Rate of Return Analysis
      • Operating, Partnership and Management Agreement Reviews
      • Real Estate Purchase and Sale Tax Planning
      • A Guide to Investing in Arizona’s Opportunity Zones
      • FAQs About Net Investment Income Tax (NIIT)
      • FAQs About Real Estate Professionals
    • Restaurant
      • Operational Reviews
    • Technology
  • Careers
  • Resources
    • Client Center
    • COVID-19 Resource Center
    • Newsletter
    • Events
    • Arizona CFO Spotlight Survey 2019-2020
    • Arizona CFO Spotlight Survey 2018
  • Contact Us
    • Tucson Office
    • Phoenix Office
  • Client Center

Articles by Sumi M. Rowe

  • CPA
  • Principal
  • View Bio

Sumi Rowe is a Principal at BeachFleischman where she leads the firm’s Science & Manufacturing Practice and Large Taxpayer Client Service Team. Sumi has worked in public accounting since 2004, and she is a Certified Public Accountant licensed to practice in Arizona.

Industry Experience
  • Manufacturing
  • Construction
  • Real Estate
Related Services
  • Business Tax Services
  • Tax Planning and Projections
Sumi Rowe

Tax issues to assess when converting from a C corporation to an S corporation

April 12, 2022 Sumi M. Rowe Tax Bites business entity, tax planning

If your business operates as a C corporation, you may save tax by becoming an S corporation. Here’s a rundown of four issues to consider when converting from C corporation to S corporation status.

The election to apply the research tax credit against payroll taxes

March 1, 2022 Sumi M. Rowe Tax Bites research tax credit, tax credits

Does your startup business have little or no income tax liability? You may be eligible for a payroll tax credit election for increasing research activities.

2021 Q4 tax calendar: Key deadlines for businesses and other employers

October 5, 2021 October 8, 2021 Sumi M. Rowe Tax Bites deadlines, tax deadlines

With fall foliage here in many areas, it’s time for businesses to start thinking about year-end tax strategies. It’s also time to think about the fourth quarter 2021 tax filing deadlines.

top

Subscribe to our Newsletter

Recent Posts

  • Placing a high value on a construction business valuation May 19, 2022
  • Businesses: Prepare for the lower 1099-K filing threshold May 18, 2022
  • Arizona Poised to Move to a Flat Tax Rate May 17, 2022
  • Forecasts vs. projections: What’s the big difference? May 16, 2022
  • Management letters: Follow up on your auditor’s recommendations May 9, 2022

Categories

  • Arizona Business (8)
  • Assurance (29)
  • Cannabis (9)
  • CFO Survey (2)
  • Construction (15)
  • COVID-19 (63)
  • Employee Benefit Plans (2)
  • Estates & Trusts (6)
  • Financial & Professional Services (12)
  • Fraud (2)
  • Healthcare (8)
  • Hospitality (8)
  • Industry Outlook (16)
  • Manufacturing (6)
  • News and Events (28)
  • Nonprofit (6)
  • Real Estate (10)
  • Revenue Recognition (1)
  • SOAR (14)
    • Financial Forensics & Valuation (5)
  • Tax Bites (241)
    • SALT (6)

Awards & Associations

2021 Best Firm for Equity Leadership - MOVE ProjectBest Firms for Young Accountants 2021 - Accounting TodayInside Public Accounting's 2021 Top 200 FirmsBest of Accounting 2019 - Clearly RatedInside Public Accounting's All Star FirmsLeading Edge Alliance
Phoenix Office

2201 E. Camelback Road, Suite 200

Phoenix, AZ 85016

1 (602) 265-7011

1 (602) 265-7060

Tucson Office

1985 E. River Road, Suite 201

Tucson, AZ 85718

1 (520) 321-4600

1 (520) 321-4040

  • Home
  • Disclaimers
  • Privacy Policy
  • Cookie Policy
  • Contact Us
  • Client Center
BeachFleischman PLLC BBB Business Review

Accountants | Auditors | Advisors | Consultants | CPAs :: BeachFleischman PLLC is one of the largest locally-owned public accounting and consulting firms in Southern Arizona and a Top 200 CPA firm in the United States. Serving clients in Phoenix, Tucson, Mesa, Scottsdale, Tempe, Gilbert, Glendale, Flagstaff, and Chandler, BeachFleischman provides accounting, audit, consulting, and tax services to businesses, organizations, and individuals (U.S. and foreign-based), doing business domestically and internationally. The BeachFleischman logo, BEACHFLEISCHMAN, and COLLABORATE FORWARD are all registered U.S. trademarks of BeachFleischman PLLC. ©2022 BeachFleischman PLLC. All rights reserved.