# N&K CPAs, Inc. Welcome to N&K CPA, Honolulu's premier accounting, tax, and client assurance services firm based in Honolulu, Hawaii. ## Pages - [Payments](https://www.nkcpa.com/payments): Use this page to submit secure, online payments to N&K CPAs. - [Ying Chen](https://www.nkcpa.com/ying-chen): Ying’s role is to build and maintain strong relationships with N&K’s clients, continuously assessing their changing needs against strategic insights. - [Chad Funasaki](https://www.nkcpa.com/chad-funasaki): Chad embraces and leverages technology to make our firm more innovative and efficient, while identifying and developing future firm managers and principals. - [Lawrence Chew](https://www.nkcpa.com/lawrence-chew): Lawrence’s key responsibilities at N&K CPAs include client account management, customer relations, and quality standards. - [John Paul Bautista](https://www.nkcpa.com/john-paul-bautista): John Paul Bautista is responsible for leading initiatives related to the firm’s mission, vision, and core values. - [Blake Isobe](https://www.nkcpa.com/blake-isobe): As the Managing Principal, Blake oversees operations, sets strategic direction, and ensures financial performance aligns with industry standards. - [Won Lee](https://www.nkcpa.com/won-lee): Won’s professional philosophy focuses on balancing autonomy with coaching and encouragement to foster mutual trust and respect. - [Dwayne Takeno](https://www.nkcpa.com/dwayne-takeno): Dwayne envisions N&K CPA as a leader in innovative technology where future leaders live in a healthy work-life balance for long-term success and impact. - [Charles Goodin](https://www.nkcpa.com/charles-goodin): Charles’ professional philosophy centers on mentorship, continuous improvement, and empowerment. - [Insights](https://www.nkcpa.com/blog): Read our blog where we share insights into the latest financial news and relevant updates. - [Privacy Policy](https://www.nkcpa.com/privacy-policy): N&K CPA Privacy Policy information. - [Terms of Use](https://www.nkcpa.com/terms-of-use): N&K CPA Terms of Use information. - [Michael Tanaka](https://www.nkcpa.com/michael-tanaka): Michael has led our firm in significant growth, transformation, and innovation, overseeing operations & managing complex tax planning and advisory services. - [Denny Nakayama](https://www.nkcpa.com/denny-nakayama): Denny’s professional philosophy is to empower motivation, seek understanding, and remember that there are always multiple paths to solutions and success. - [Who We Are](https://www.nkcpa.com/who-we-are): Read about how we became one of Hawaii's leading accounting firms. Learn about our team of Principals and their experience in tax, audits, and more. - [Internship](https://www.nkcpa.com/internship): Learn more about the benefits of becoming an accounting intern at N&K CPA + what you can expect to learn when you join our team. - [Business & Tax Services](https://www.nkcpa.com/business-tax-services): We offer comprehensive tax solutions, including tax return preparation, transaction modeling and planning, and more. - [Services](https://www.nkcpa.com/services): Learn more about our financial Audit and Assurance, Client Advisory, and Tax Compliance and Consulting Services + our numerous industry specializations. - [Entry-Level](https://www.nkcpa.com/entry-level): Learn about the benefits of becoming an entry-level accountant with our team of highly experienced staff. See what you can expect when you join our team. - [Assurance Services](https://www.nkcpa.com/assurance-services): Our assurance services provide clients with the confidence and peace of mind that their financial information is accurate and compliant with regulatory standards. - [Experienced](https://www.nkcpa.com/experienced): See what how you can benefit from joining our team as an experienced accountant. Learn what to expect and how our firm will help you succeed in your career. - [Connect](https://www.nkcpa.com/contact): Submit your inquiry to our online Contact Forms. - [Home](https://www.nkcpa.com/): Welcome to N&K CPAs, Oahu's premier accounting and compliance firm. We offer numerous specializations and services backed by over 50 years of experience. - [Client Advisory Services](https://www.nkcpa.com/client-advisory-services): Our services include accounting and financial statement preparation, payroll and accounts payable processing, general excise tax return filing, and more. - [Careers](https://www.nkcpa.com/careers): Read about our job openings for Interns, Entry-Level, and Experienced accountants at one of Honolulu's Best Places to Work and Easily Apply Now. ## Blog Posts - [Midyear tax planning: Review opportunities to save taxes this year (or next)](https://www.nkcpa.com/midyear-tax-planning-review-opportunities-to-save-taxes-this-year-or-next) - [Selecting a tax accounting method for your small business](https://www.nkcpa.com/selecting-a-tax-accounting-method-for-your-small-business) - [Is a joint trust better than separate trusts? Not necessarily](https://www.nkcpa.com/is-a-joint-trust-better-than-separate-trusts-not-necessarily) - [Open the door to investment with a winning pitch deck](https://www.nkcpa.com/open-the-door-to-investment-with-a-winning-pitch-deck) - [Will your Social Security benefits be taxable?](https://www.nkcpa.com/will-your-social-security-benefits-be-taxable) - [What’s the right entity type for your new business?](https://www.nkcpa.com/whats-the-right-entity-type-for-your-new-business) - [Proper planning can ease the pain of the probate process](https://www.nkcpa.com/proper-planning-can-ease-the-pain-of-the-probate-process) - [Building bench strength for effective succession planning](https://www.nkcpa.com/building-bench-strength-for-effective-succession-planning) - [When the sale of an appreciated home triggers taxes — and when it doesn’t](https://www.nkcpa.com/when-the-sale-of-an-appreciated-home-triggers-taxes-and-when-it-doesnt) - [Don’t let the IRS treat your sideline as a hobby](https://www.nkcpa.com/dont-let-the-irs-treat-your-sideline-as-a-hobby) - [Qualified disclaimers help your estate plan change with the times](https://www.nkcpa.com/qualified-disclaimers-help-your-estate-plan-change-with-the-times) - [Don’t overlook these tax issues after a job loss](https://www.nkcpa.com/dont-overlook-these-tax-issues-after-a-job-loss) - [Demystifying like-kind exchanges](https://www.nkcpa.com/demystifying-like-kind-exchanges) - [A trust protector can help ensure that your trust will fulfill your goals](https://www.nkcpa.com/a-trust-protector-can-help-ensure-that-your-trust-will-fulfill-your-goals) - [Midyear is a good time to update your business’s strategic plan](https://www.nkcpa.com/midyear-is-a-good-time-to-update-your-businesss-strategic-plan) - [The “kiddie tax” can apply long after childhood](https://www.nkcpa.com/the-kiddie-tax-can-apply-long-after-childhood) - [Self-employed? Don’t overlook valuable tax deductions](https://www.nkcpa.com/self-employed-dont-overlook-valuable-tax-deductions) - [Transfer assets tax efficiently with a GRAT](https://www.nkcpa.com/transfer-assets-tax-efficiently-with-a-grat) - [Summer’s for vacation — encourage your workers to take one](https://www.nkcpa.com/summers-for-vacation-encourage-your-workers-to-take-one) - [Should you make after-tax, non-Roth 401(k) contributions?](https://www.nkcpa.com/should-you-make-after-tax-non-roth-401-k-contributions) - [Beware of potential tax issues when selling self-created intangibles](https://www.nkcpa.com/beware-of-potential-tax-issues-when-selling-self-created-intangibles) - [Does your college-age child need an estate plan?](https://www.nkcpa.com/does-your-college-age-child-need-an-estate-plan) - [Looking for funding? Consider SBA loans](https://www.nkcpa.com/looking-for-funding-consider-sba-loans) - [Protect yourself from fraudsters impersonating the IRS and other tax scams](https://www.nkcpa.com/protect-yourself-from-fraudsters-impersonating-the-irs-and-other-tax-scams) - [Self-employed? Don’t overlook a Roth IRA](https://www.nkcpa.com/self-employed-dont-overlook-a-roth-ira) - [What you can do to protect your business from rising costs](https://www.nkcpa.com/what-you-can-do-to-protect-your-business-from-rising-costs) - [Consider your potential charitable deduction before donating artwork](https://www.nkcpa.com/consider-your-potential-charitable-deduction-before-donating-artwork) - [What’s a “small business,” and why does it matter?](https://www.nkcpa.com/whats-a-small-business-and-why-does-it-matter) - [Long-term care insurance can offer peace of mind and help preserve your wealth](https://www.nkcpa.com/long-term-care-insurance-can-offer-peace-of-mind-and-help-preserve-your-wealth) - [What you need to know about business insurance](https://www.nkcpa.com/what-you-need-to-know-about-business-insurance) - [Moving to a new state? Review the tax implications first](https://www.nkcpa.com/moving-to-a-new-state-review-the-tax-implications-first) - [Tax identity theft: Businesses are at risk, too](https://www.nkcpa.com/tax-identity-theft-businesses-are-at-risk-too) - [Estate planning for foreign assets requires extra attention](https://www.nkcpa.com/estate-planning-for-foreign-assets-requires-extra-attention) - [2 retirement plans for small businesses with lean budgets](https://www.nkcpa.com/2-retirement-plans-for-small-businesses-with-lean-budgets) - [Fine-tune your tax withholding after filing your return](https://www.nkcpa.com/fine-tune-your-tax-withholding-after-filing-your-return) - [Cost segregation studies can reveal substantial tax savings](https://www.nkcpa.com/cost-segregation-studies-can-reveal-substantial-tax-savings) - [What’s the meaning of that estate planning term?](https://www.nkcpa.com/whats-the-meaning-of-that-estate-planning-term) - [Strategic alliances: Collaborate now, possibly combine later](https://www.nkcpa.com/strategic-alliances-collaborate-now-possibly-combine-later) - [IRS issues final regulations on tips tax break](https://www.nkcpa.com/irs-issues-final-regulations-on-tips-tax-break) - [Tax mitigation strategies when rebalancing your investment portfolio](https://www.nkcpa.com/tax-mitigation-strategies-when-rebalancing-your-investment-portfolio) - [Unlock tax-free gains with QSB stock](https://www.nkcpa.com/unlock-tax-free-gains-with-qsb-stock) - [If you’re charitably inclined, your estate plan can benefit from a donor-advised fund](https://www.nkcpa.com/if-youre-charitably-inclined-your-estate-plan-can-benefit-from-a-donor-advised-fund) - [How to ensure your business really owns its intellectual property](https://www.nkcpa.com/how-to-ensure-your-business-really-owns-its-intellectual-property) - [Individual tax calendar: Key deadlines for the remainder of 2026](https://www.nkcpa.com/individual-tax-calendar-key-deadlines-for-the-remainder-of-2026) - [Material participation: Why it matters for LLP and LLC owners](https://www.nkcpa.com/material-participation-why-it-matters-for-llp-and-llc-owners) - [Don’t sleep on these after-tax-day tips](https://www.nkcpa.com/dont-sleep-on-these-after-tax-day-tips) - [More than just 0s and 1s: Accounting for digital assets in your estate plan](https://www.nkcpa.com/more-than-just-0s-and-1s-accounting-for-digital-assets-in-your-estate-plan) - [Starting a business? 5 things you need to know](https://www.nkcpa.com/starting-a-business-5-things-you-need-to-know) - [Your post-tax-filing checklist](https://www.nkcpa.com/your-post-tax-filing-checklist) - [ACA penalties may still apply — and they’re increasing for 2026](https://www.nkcpa.com/aca-penalties-may-still-apply-and-theyre-increasing-for-2026) - [Use a CRT and a WRT in tandem to achieve two estate planning goals](https://www.nkcpa.com/use-a-crt-and-a-wrt-in-tandem-to-achieve-two-estate-planning-goals) - [Considering layoffs? Try these alternatives first](https://www.nkcpa.com/considering-layoffs-try-these-alternatives-first) - [What you need to know about filing an extension — and minimizing penalties](https://www.nkcpa.com/what-you-need-to-know-about-filing-an-extension-and-minimizing-penalties) - [FAQs about the research credit](https://www.nkcpa.com/faqs-about-the-research-credit) - [An ILIT has many benefits, but options are available to undo it](https://www.nkcpa.com/an-ilit-has-many-benefits-but-options-are-available-to-undo-it) - [Benefits that help you care for your company’s caregivers](https://www.nkcpa.com/benefits-that-help-you-care-for-your-companys-caregivers) - [Are you eligible for mileage deductions?](https://www.nkcpa.com/are-you-eligible-for-mileage-deductions) - [Debt vs. equity: Classification counts when shareholders put money into their corporations](https://www.nkcpa.com/debt-vs-equity-classification-counts-when-shareholders-put-money-into-their-corporations) - [How can an FLP fit into your overall estate planning strategy?](https://www.nkcpa.com/how-can-an-flp-fit-into-your-overall-estate-planning-strategy) - [Cross-functional teams can boost collaboration — and sales](https://www.nkcpa.com/cross-functional-teams-can-boost-collaboration-and-sales) - [Don’t miss your opportunity to make a 2025 IRA contribution — whether you can deduct it or not](https://www.nkcpa.com/dont-miss-your-opportunity-to-make-a-2025-ira-contribution-whether-you-can-deduct-it-or-not) - [Should your business consider a fiscal year end?](https://www.nkcpa.com/should-your-business-consider-a-fiscal-year-end) - [IRS releases guidance on new depreciation deduction](https://www.nkcpa.com/irs-releases-guidance-on-new-depreciation-deduction) - [Accounting for intellectual property in your estate plan](https://www.nkcpa.com/accounting-for-intellectual-property-in-your-estate-plan) - [Why you might want to build a wall between your business and its real estate](https://www.nkcpa.com/why-you-might-want-to-build-a-wall-between-your-business-and-its-real-estate) - [It’s your last chance to claim these clean energy tax breaks](https://www.nkcpa.com/its-your-last-chance-to-claim-these-clean-energy-tax-breaks) - [Business deductions for four-legged coworkers](https://www.nkcpa.com/business-deductions-for-four-legged-coworkers) - [Your Health Savings Account and your estate plan: What you need to know](https://www.nkcpa.com/your-health-savings-account-and-your-estate-plan-what-you-need-to-know) - [Better billing practices are only an easy assessment away](https://www.nkcpa.com/better-billing-practices-are-only-an-easy-assessment-away) - [April 15 is the deadline for more than just your income tax return](https://www.nkcpa.com/april-15-is-the-deadline-for-more-than-just-your-income-tax-return) - [New provisions for 2026 may affect your tax planning](https://www.nkcpa.com/new-provisions-for-2026-may-affect-your-tax-planning) - [Options for forfeited employee FSA balances](https://www.nkcpa.com/options-for-forfeited-employee-fsa-balances): Options for forfeited employee FSA balances - [Does your estate plan include a living will?](https://www.nkcpa.com/does-your-estate-plan-include-a-living-will) - [Selling your business? You might benefit from presale financial due diligence](https://www.nkcpa.com/selling-your-business-you-might-benefit-from-presale-financial-due-diligence) - [4 types of interest expense you may be able to deduct](https://www.nkcpa.com/4-types-of-interest-expense-you-may-be-able-to-deduct) - [What’s your potential business vehicle deduction?](https://www.nkcpa.com/whats-your-potential-business-vehicle-deduction) - [April 15 isn’t only the income tax return filing deadline, it’s also the gift tax return filing deadline](https://www.nkcpa.com/april-15-isnt-only-the-income-tax-return-filing-deadline-its-also-the-gift-tax-return-filing-deadline) - [ABCs of customer profitability](https://www.nkcpa.com/abcs-of-customer-profitability) - [Parents: Claim all the tax credits you’re entitled to](https://www.nkcpa.com/parents-claim-all-the-tax-credits-youre-entitled-to) - [Deferring taxes on advance payments](https://www.nkcpa.com/deferring-taxes-on-advance-payments) - [Play it smart by naming co-executors](https://www.nkcpa.com/play-it-smart-by-naming-co-executors) - [Pay equity can benefit employees and businesses](https://www.nkcpa.com/pay-equity-can-benefit-employees-and-businesses) - [Quadrupled SALT deduction limit means more taxpayers will benefit from itemizing on their 2025 returns](https://www.nkcpa.com/quadrupled-salt-deduction-limit-means-more-taxpayers-will-benefit-from-itemizing-on-their-2025-returns) - [To maximize — or not to maximize — depreciation deductions on your 2025 tax return](https://www.nkcpa.com/to-maximize-or-not-to-maximize-depreciation-deductions-on-your-2025-tax-return) - [When should you update your estate plan?](https://www.nkcpa.com/when-should-you-update-your-estate-plan) - [Where should you hold your company retreat?](https://www.nkcpa.com/where-should-you-hold-your-company-retreat) - [If you’re married, should you file jointly or separately?](https://www.nkcpa.com/if-youre-married-should-you-file-jointly-or-separately) - [Some small businesses can still benefit from the health care coverage credit](https://www.nkcpa.com/some-small-businesses-can-still-benefit-from-the-health-care-coverage-credit) - [Increase estate planning flexibility by decanting an irrevocable trust](https://www.nkcpa.com/increase-estate-planning-flexibility-by-decanting-an-irrevocable-trust) - [How to get inventory under control](https://www.nkcpa.com/how-to-get-inventory-under-control) - [Before claiming a charitable deduction for 2025, make sure you can substantiate it](https://www.nkcpa.com/before-claiming-a-charitable-deduction-for-2025-make-sure-you-can-substantiate-it) - [Owning real estate in multiple states can negatively affect beneficiaries](https://www.nkcpa.com/owning-real-estate-in-multiple-states-can-negatively-affect-beneficiaries) - [Advisory boards provide family businesses with independent perspectives](https://www.nkcpa.com/advisory-boards-provide-family-businesses-with-independent-perspectives) - [How the new Trump Accounts for children will work](https://www.nkcpa.com/how-the-new-trump-accounts-for-children-will-work) - [There’s still time to set up a SEP and reduce your 2025 taxes](https://www.nkcpa.com/theres-still-time-to-set-up-a-sep-and-reduce-your-2025-taxes) - [Are you and your spouse considering splitting gifts?](https://www.nkcpa.com/are-you-and-your-spouse-considering-splitting-gifts) - [Is your business vulnerable to payroll fraud?](https://www.nkcpa.com/is-your-business-vulnerable-to-payroll-fraud) - [Tax filing FAQs for individuals](https://www.nkcpa.com/tax-filing-faqs-for-individuals) - [Is your business ready for the tax deadline that’s on Groundhog Day this year?](https://www.nkcpa.com/is-your-business-ready-for-the-tax-deadline-thats-on-groundhog-day-this-year) - [2026 tax calendar](https://www.nkcpa.com/2026-tax-calendar) - [Take steps to help ensure your estate plan won’t be challenged after your death](https://www.nkcpa.com/take-steps-to-help-ensure-your-estate-plan-wont-be-challenged-after-your-death) - [Bad reputation: Why you should perform adverse media screenings](https://www.nkcpa.com/bad-reputation-why-you-should-perform-adverse-media-screenings) - [When medical expenses are — and aren’t — tax deductible](https://www.nkcpa.com/when-medical-expenses-are-and-arent-tax-deductible) - [Tax filing update for pass-through entities](https://www.nkcpa.com/tax-filing-update-for-pass-through-entities) - [Leverage your gift tax annual exclusion using a Crummey trust](https://www.nkcpa.com/leverage-your-gift-tax-annual-exclusion-using-a-crummey-trust) - [Consider these issues before providing (or reimbursing) mobile phones](https://www.nkcpa.com/consider-these-issues-before-providing-or-reimbursing-mobile-phones) - [If you suffered a disaster, you may be eligible for a casualty loss tax deduction](https://www.nkcpa.com/if-you-suffered-a-disaster-you-may-be-eligible-for-a-casualty-loss-tax-deduction) - [Not all “business” expenses are tax deductible](https://www.nkcpa.com/not-all-business-expenses-are-tax-deductible) - [Address your elderly parents in your estate plan in 5 steps](https://www.nkcpa.com/address-your-elderly-parents-in-your-estate-plan-in-5-steps) - [What business owners should know about debt restructuring](https://www.nkcpa.com/what-business-owners-should-know-about-debt-restructuring) - [A new year means new tax figures for individuals](https://www.nkcpa.com/a-new-year-means-new-tax-figures-for-individuals) - [Important 2026 tax figures for businesses](https://www.nkcpa.com/important-2026-tax-figures-for-businesses) - [Making health care decisions while you’re still healthy benefits you and your family](https://www.nkcpa.com/making-health-care-decisions-while-youre-still-healthy-benefits-you-and-your-family) - [More individuals with disabilities will be eligible for tax-advantaged ABLE accounts in 2026](https://www.nkcpa.com/more-individuals-with-disabilities-will-be-eligible-for-tax-advantaged-able-accounts-in-2026) - [Revisiting the balanced scorecard approach to strategic planning](https://www.nkcpa.com/revisiting-the-balanced-scorecard-approach-to-strategic-planning) - [Avoiding inadvertent S corp termination](https://www.nkcpa.com/avoiding-inadvertent-s-corp-termination) - [IRS issues guidance on Trump accounts](https://www.nkcpa.com/irs-issues-guidance-on-trump-accounts) - [Should you own assets jointly with an adult child?](https://www.nkcpa.com/should-you-own-assets-jointly-with-an-adult-child) - [Unite your company’s sales team around a USP](https://www.nkcpa.com/unite-your-companys-sales-team-around-a-usp) - [Changes to charitable donation deductions are on the horizon](https://www.nkcpa.com/changes-to-charitable-donation-deductions-are-on-the-horizon) - [Significant changes to information reporting go into effect for the 2026 tax year](https://www.nkcpa.com/significant-changes-to-information-reporting-go-into-effect-for-the-2026-tax-year) - [IRS releases critical guidance on calculating tips and overtime deductions for 2025](https://www.nkcpa.com/irs-releases-critical-guidance-on-calculating-tips-and-overtime-deductions-for-2025) - [Caution is required when addressing a gun collection in your estate plan](https://www.nkcpa.com/caution-is-required-when-addressing-a-gun-collection-in-your-estate-plan) - [Businesses should carefully contemplate their cybersecurity budgets](https://www.nkcpa.com/businesses-should-carefully-contemplate-their-cybersecurity-budgets) - [Checking off RMDs on the year-end to-do list](https://www.nkcpa.com/checking-off-rmds-on-the-year-end-to-do-list) - [New law eases the limitation on business interest expense deductions for 2025 and beyond](https://www.nkcpa.com/new-law-eases-the-limitation-on-business-interest-expense-deductions-for-2025-and-beyond) - [Planning on making year-end gifts? Take advantage of your gift tax annual exclusion](https://www.nkcpa.com/planning-on-making-year-end-gifts-take-advantage-of-your-gift-tax-annual-exclusion) - [Protect business continuity with an emergency succession plan](https://www.nkcpa.com/protect-business-continuity-with-an-emergency-succession-plan) - [There’s still time to save 2025 taxes](https://www.nkcpa.com/theres-still-time-to-save-2025-taxes) - [6 last-minute tax tips for businesses](https://www.nkcpa.com/6-last-minute-tax-tips-for-businesses) - [Pairing a living trust with a pour-over will can help cover all your assets](https://www.nkcpa.com/pairing-a-living-trust-with-a-pour-over-will-can-help-cover-all-your-assets) - [Is it time for your business to start outsourcing?](https://www.nkcpa.com/is-it-time-for-your-business-to-start-outsourcing) - [Have you used up your 2025 FSA funds?](https://www.nkcpa.com/have-you-used-up-your-2025-fsa-funds) - [How will taxes affect your merger or acquisition?](https://www.nkcpa.com/how-will-taxes-affect-your-merger-or-acquisition) - [Ready to grow your nest egg? 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