THE CIMA JOURNAL
A clearer view.
A more informed you.
Thoughtful notes on tax preparation, business habits, and the claims worth questioning. Primary sources. Plain language.
Myth & Method
Before you trust a tax tip, ask these three questions.
A confident voice online is not a substitute for the rule, the tax year, and your own facts.
Read the noteThe Filing Desk
More time to file is not more time to pay.
Two deadlines, two different responsibilities. Understand what a filing extension actually does.
Read the noteBusiness, Clearly
Good records make better tax conversations.
Build a simple habit that connects each business expense to its purpose and supporting documents.
Read the noteOUR EDITORIAL STANDARD
Read carefully. Verify thoughtfully.
Our educational notes link to source material and identify when it was checked. Rules and individual circumstances can change. Articles provide general information; a personal tax position requires a review of your facts.
LET’S MOVE FORWARD
Bring us your question.
A headline caught your attention? Start a conversation before making a tax decision.
CIMA, DECODED
Big Words.
Plain Answers.
You don’t have to know the vocabulary to belong here. Tap a term for a quick explanation, then ask us how it applies to you.
Service bureau
A business relationship that may combine access to tax software with onboarding, training, and support for other tax offices. The exact services, fees, and responsibilities depend on the written agreement. It is not, by itself, an IRS professional credential.
Reseller
A business that offers another company’s software under an authorized sales arrangement. Ask who supplies the software, who provides support, and which fees or restrictions apply.
Onboarding
The steps that get you ready to begin: reviewing your agreement, completing required account information, receiving approved access, and learning the workflow. An inquiry alone does not enroll you.
ERO
Electronic Return Originator: an authorized IRS e-file provider that starts the electronic submission of a tax return. This describes an e-file role, not a promise of tax expertise. Read the IRS definition ↗
PTIN & EFIN
A PTIN identifies an individual paid tax return preparer. An EFIN identifies an approved IRS e-file provider. They serve different purposes; having a PTIN does not itself authorize an office to e-file. Compare them at the IRS ↗
Professional tax software
Tools used to prepare and manage tax returns. Available features, supported returns, licensing, training, and support vary by product and package. Ask for a demonstration and written terms for the specific offer.
A quick guide, not personalized tax advice. Program details are defined in your agreement.