--- title: Machen McChesney Blog | Jessica L. Pagan, CPA (3) description: Jessica Pagan has worked with Machen McChesney since 2003. She specializes in reviews, business and individual tax and construction accounting. She participates in core processes, mentoring and training at the firm. (3) --- [Family of Services](http://machenmcchesney.com/about-us/family-of-companies/)  |  [CPA & Business Advisory](http://machenmcchesney.com)  |  [Payroll, HR & Benefits](http://focuspaysolutions.com/)  |  [Wealth Management](http://machenmcchesney.com/services/financial-planning-and-wealth-mangement-services/) Auburn-Opelika (334) 887-7022 | Montgomery (334) 244-8900 [![mm-cobrand-fd-blues](https://info.machen.cpa/hs-fs/hubfs/mm-cobrand-fd-blues.png?width=279&height=100&name=mm-cobrand-fd-blues.png)](http://machenmcchesney.com) Search this site on Google Search Google Search this site on Google Search Google - [Client Portal](https://machenmcchesney.sharefile.com/Authentication/Login) - [1040 Electronic Organizer](https://www.my1040data.com/account/login/HT7902990) - [LinkedIn](https://www.linkedin.com/company/675439?trk=tyah&trkInfo=idx%3A1-1-1%2CtarId%3A1424436970395%2Ctas%3Amachen+mcchesney) - [Facebook](https://www.facebook.com/machenmcchesney) - [Google](https://plus.google.com/101356546927388458481) - [Twitter](https://twitter.com/machenmcchesney) - About Us - [Welcome](http://machenmcchesney.com/about-us/welcome/) - [Affiliations and Associations](http://machenmcchesney.com/about-us/affiliations-and-associations/) - [Community Events](http://machenmcchesney.com/about-us/community-events/) - [Family of Companies](http://machenmcchesney.com/about-us/family-of-companies/) - [History](http://machenmcchesney.com/about-us/firm-profile-history/) - [Mission and Values](http://machenmcchesney.com/about-us/mission-and-values/) - [Team Directory](http://machenmcchesney.com/about-us/team-directory/) - Services - [Accounting & Outsourcing](http://machenmcchesney.com/services/accounting-outsourcing/) - [Audit and Assurance Services](http://machenmcchesney.com/services/audit-assurance/) - [Business Advisory Services](http://machenmcchesney.com/services/business-advisory/) - [Business Valuation Services](http://machenmcchesney.com/services/business-valuation-services/) - [Family Office Services](http://machenmcchesney.com/services/family-care/) - [Financial Planning & Wealth Mangement Services](http://machenmcchesney.com/services/financial-planning-and-wealth-mangement-services/) - [Individual Services](http://machenmcchesney.com/services/individuals/) - [Taxation](http://machenmcchesney.com/services/taxation/) - Who We Serve - [Construction & Real Estate](http://machenmcchesney.com/industries/construction-real-estate/) - [Credit Unions](http://machenmcchesney.com/industries/credit-unions/) - [Government & Not-For-Profits](http://machenmcchesney.com/industries/governmental-not-for-profit/) - [Healthcare & Professional Services](http://machenmcchesney.com/industries/healthcare-and-professional-services/) - [Hospitality, Restaurant & Retail](http://machenmcchesney.com/industries/hospitality-restaurant-retail/) - [Manufacturing, Distribution & Automotive](http://machenmcchesney.com/industries/manufacturing-distribution-automotive/) - [Success Stories](http://machenmcchesney.com/success-stories) - Resources - [Blog](https://info.machenmcchesney.com/blog) - [E-Newsletter Archive](http://machenmcchesney.com/resources/e-newsletter-archive/) - [Financial Calculators](http://machenmcchesney.com/resources/financial-calculators/) - [Financial Terms Glossary](http://machenmcchesney.com/resources/financial-terms-glossary/) - [Helpful Articles](http://machenmcchesney.com/resources/newsletter/) - [Tax Calendar](http://machenmcchesney.com/resources/tax-calendar/) - [Tax Links](http://machenmcchesney.com/resources/tax-links/) - [Track Your Refund](http://machenmcchesney.com/resources/track-your-refund/) - [Sign Up for Our E-Newsletter](http://machenmcchesney.com/resources/e-newsletter/) - [Subscribe to Our Blog](http://machenmcchesney.com/resources/subscribe-to-the-machen-mcchesney-blog/) - News & Events - [Press Releases](http://machenmcchesney.com/news-events/press-releases/) - [Upcoming Events](http://machenmcchesney.com/news-events/upcoming-events/) - Careers - [Our Culture](http://machenmcchesney.com/careers/culture/) - [Benefits](http://machenmcchesney.com/careers/benefits/) - [Our Stories](http://machenmcchesney.com/careers/our-stories/) - [Current Openings](http://machenmcchesney.com/careers/current-openings-send-resume/) - [Accounting Internship Opportunities](http://machenmcchesney.com/careers/students/) - Contact Us - [Auburn-Opelika Office](http://machenmcchesney.com/contact-us/contact-us-auburn-office/) - [Montgomery Office](http://machenmcchesney.com/contact-us/contact-us-montgomery-office/) # Returning Value Blog ## Jessica L. Pagan, CPA Jessica Pagan has worked with Machen McChesney since 2003. She specializes in reviews, business and individual tax and construction accounting. She participates in core processes, mentoring and training at the firm. ### Recent Posts ## [Many Business Tax Limits Have Increased in 2025](https://info.machen.cpa/blog/many-business-tax-limits-have-increased-in-2025) ![](https://info.machen.cpa/hubfs/Jessica%20Pagan%202025%20update%20.jpg) Posted by [Jessica L. Pagan, CPA](https://info.machen.cpa/blog/author/jessica-l-pagan-cpa) on Feb 07, 2025 [![](https://info.machen.cpa/hubfs/Tax%202025%20-2167247993-1.jpeg)](https://info.machen.cpa/blog/many-business-tax-limits-have-increased-in-2025) A variety of tax-related limits that affect businesses are indexed annually based on inflation. Many have increased for 2025, but with inflation cooling, the increases aren’t as great as they have been in the last few years. Here are some amounts that may affect you and your business. [Full Story](https://info.machen.cpa/blog/many-business-tax-limits-have-increased-in-2025) Posted in [Business Tax](https://info.machen.cpa/blog/topic/business-tax) ## [Preparing for the 2024 Tax Season](https://info.machen.cpa/blog/preparing-for-the-2024-tax-season-1) ![](https://info.machen.cpa/hubfs/Jessica%20Pagan%202025%20update%20.jpg) Posted by [Jessica L. Pagan, CPA](https://info.machen.cpa/blog/author/jessica-l-pagan-cpa) on Dec 19, 2024 [![](https://info.machen.cpa/hubfs/Tax%202024%201846309024-1.jpeg)](https://info.machen.cpa/blog/preparing-for-the-2024-tax-season-1) There are many tax uncertainties to consider as we face the end of 2024. Chief among them is whether proposals from the new administration will affect our taxes, including changes that may be retroactive. [Full Story](https://info.machen.cpa/blog/preparing-for-the-2024-tax-season-1) Posted in [Tax Planning](https://info.machen.cpa/blog/topic/tax-planning) ## [Important Tax Tips for 2024](https://info.machen.cpa/blog/important-tax-tips-for-2024) ![](https://info.machen.cpa/hubfs/Jessica%20Pagan%202025%20update%20.jpg) Posted by [Jessica L. Pagan, CPA](https://info.machen.cpa/blog/author/jessica-l-pagan-cpa) on Nov 07, 2024 [![](https://info.machen.cpa/hubfs/Tax%202024%20-1680478988-1.jpeg)](https://info.machen.cpa/blog/important-tax-tips-for-2024) The U.S. tax code is complicated and often hard to understand, with many provisions, credits, and disallowances. Let's review a few credits that many people are interested in, as well as how to respond to the IRS if you get married — or get a taxes-due notice. [Full Story](https://info.machen.cpa/blog/important-tax-tips-for-2024) Posted in [Tax Planning](https://info.machen.cpa/blog/topic/tax-planning) ## [Advantages of Keeping Your Business Separate From Its Real Estate](https://info.machen.cpa/blog/advantages-of-keeping-your-business-separate-from-its-real-estate) ![](https://info.machen.cpa/hubfs/Jessica%20Pagan%202025%20update%20.jpg) Posted by [Jessica L. Pagan, CPA](https://info.machen.cpa/blog/author/jessica-l-pagan-cpa) on Oct 07, 2024 [![](https://info.machen.cpa/hubfs/Business%20Separate-1.jpeg)](https://info.machen.cpa/blog/advantages-of-keeping-your-business-separate-from-its-real-estate) Does your business require real estate for its operations? Or do you hold property titled under your business’s name? It might be worth reconsidering this strategy. With long-term tax, liability, and estate planning advantages, separating real estate ownership from the business may be a wise choice. [Full Story](https://info.machen.cpa/blog/advantages-of-keeping-your-business-separate-from-its-real-estate) Posted in [Business Tax](https://info.machen.cpa/blog/topic/business-tax) ## [2024 Q4 Tax Calendar: Key Deadlines for Businesses and Other Employers](https://info.machen.cpa/blog/2024-q4-tax-calendar-key-deadlines-for-businesses-and-other-employers) ![](https://info.machen.cpa/hubfs/Jessica%20Pagan%202025%20update%20.jpg) Posted by [Jessica L. Pagan, CPA](https://info.machen.cpa/blog/author/jessica-l-pagan-cpa) on Sep 25, 2024 [![](https://info.machen.cpa/hubfs/4th%20quarter%20calendar-1.jpeg)](https://info.machen.cpa/blog/2024-q4-tax-calendar-key-deadlines-for-businesses-and-other-employers) Here are some of the key tax-related deadlines affecting businesses and other employers during the fourth quarter of 2024. Keep in mind that this list isn’t all-inclusive, so there may be additional deadlines that apply to you. Contact us to ensure you’re meeting all applicable deadlines and to learn more about the filing requirements. [Full Story](https://info.machen.cpa/blog/2024-q4-tax-calendar-key-deadlines-for-businesses-and-other-employers) Posted in [Business Tax](https://info.machen.cpa/blog/topic/business-tax) ## [Reasons an LLC Might Be the Ideal Choice for Your Small Business](https://info.machen.cpa/blog/reasons-an-llc-might-be-the-ideal-choice-for-your-small-business) ![](https://info.machen.cpa/hubfs/Jessica%20Pagan%202025%20update%20.jpg) Posted by [Jessica L. Pagan, CPA](https://info.machen.cpa/blog/author/jessica-l-pagan-cpa) on Sep 10, 2024 [![](https://info.machen.cpa/hubfs/LLC%20-2023965184-1.jpeg)](https://info.machen.cpa/blog/reasons-an-llc-might-be-the-ideal-choice-for-your-small-business) Choosing the right business entity is a key decision for any business. The entity you pick can affect your tax bill, your personal liability, and other issues. For many businesses, a limited liability company (LLC) is an attractive choice. It can be structured to resemble a corporation for owner liability purposes and a partnership for federal tax purposes. This duality may provide the owners with several benefits. [Full Story](https://info.machen.cpa/blog/reasons-an-llc-might-be-the-ideal-choice-for-your-small-business) Posted in [Business Advisory](https://info.machen.cpa/blog/topic/business-advisory) ## [Take Charge of Working Capital Management](https://info.machen.cpa/blog/take-charge-of-working-capital-management) ![](https://info.machen.cpa/hubfs/Jessica%20Pagan%202025%20update%20.jpg) Posted by [Jessica L. Pagan, CPA](https://info.machen.cpa/blog/author/jessica-l-pagan-cpa) on Aug 12, 2024 [![](https://info.machen.cpa/hubfs/Working%20capital%20-913338338-1.jpeg)](https://info.machen.cpa/blog/take-charge-of-working-capital-management) Proactive working capital management is essential to successful business operations. However, on average, businesses aren’t managing their working capital as efficiently as they have in the past, according to a new study by The Hackett Group, a digital transformation and AI strategy consulting firm. [Full Story](https://info.machen.cpa/blog/take-charge-of-working-capital-management) Posted in [Business Advisory](https://info.machen.cpa/blog/topic/business-advisory) ## [Hiring Your Child to Work at Your Business This Summer](https://info.machen.cpa/blog/hiring-your-child-to-work-at-your-business-this-summer) ![](https://info.machen.cpa/hubfs/Jessica%20Pagan%202025%20update%20.jpg) Posted by [Jessica L. Pagan, CPA](https://info.machen.cpa/blog/author/jessica-l-pagan-cpa) on Jul 02, 2024 [![](https://info.machen.cpa/hubfs/Mother%20and%20Daughter%20working%20together%20bakery%20-1669896105-1.jpeg)](https://info.machen.cpa/blog/hiring-your-child-to-work-at-your-business-this-summer) With school out, you might be hiring your child to work at your company. In addition to giving your son or daughter some business knowledge, you and your child could reap some tax advantages. [Full Story](https://info.machen.cpa/blog/hiring-your-child-to-work-at-your-business-this-summer) Posted in [Business Tax](https://info.machen.cpa/blog/topic/business-tax) ## [2024 Q3 Tax Calendar: Key Deadlines for Businesses and Other Employers](https://info.machen.cpa/blog/2024-q3-tax-calendar-key-deadlines-for-businesses-and-other-employers) ![](https://info.machen.cpa/hubfs/Jessica%20Pagan%202025%20update%20.jpg) Posted by [Jessica L. Pagan, CPA](https://info.machen.cpa/blog/author/jessica-l-pagan-cpa) on Jul 01, 2024 [![](https://info.machen.cpa/hubfs/Calendar%20Q3-1.jpeg)](https://info.machen.cpa/blog/2024-q3-tax-calendar-key-deadlines-for-businesses-and-other-employers) Here are some of the key tax-related deadlines affecting businesses and other employers during the third quarter of 2024. Keep in mind that this list isn’t all-inclusive, so there may be additional deadlines that apply to you. Contact us to ensure you’re meeting all applicable deadlines and to learn more about the filing requirements. [Full Story](https://info.machen.cpa/blog/2024-q3-tax-calendar-key-deadlines-for-businesses-and-other-employers) Posted in [Business Tax](https://info.machen.cpa/blog/topic/business-tax) ## [Should You Convert Your Business From a C to an S Corporation?](https://info.machen.cpa/blog/should-you-convert-your-business-from-a-c-to-an-s-corporation) ![](https://info.machen.cpa/hubfs/Jessica%20Pagan%202025%20update%20.jpg) Posted by [Jessica L. Pagan, CPA](https://info.machen.cpa/blog/author/jessica-l-pagan-cpa) on Jun 11, 2024 [![](https://info.machen.cpa/hubfs/C%20Corp%20picturs-1.jpeg)](https://info.machen.cpa/blog/should-you-convert-your-business-from-a-c-to-an-s-corporation) Choosing the right business entity has many implications, including the amount of your tax bill. The most common business structures are sole proprietorships, partnerships, limited liability companies, C corporations, and S corporations. [Full Story](https://info.machen.cpa/blog/should-you-convert-your-business-from-a-c-to-an-s-corporation) Posted in [Business Tax](https://info.machen.cpa/blog/topic/business-tax) [Previous](https://info.machen.cpa/blog/author/jessica-l-pagan-cpa/page/2) [Next](https://info.machen.cpa/blog/author/jessica-l-pagan-cpa/page/4) Search this site on Google Search Google ### Recent Posts ### Subscribe to Blog ### Posts by Category - [Business Tax (356)](https://info.machen.cpa/blog/topic/business-tax) - [Business Advisory (238)](https://info.machen.cpa/blog/topic/business-advisory) - [Payroll, HR & Benefits (124)](https://info.machen.cpa/blog/topic/payroll-hr-benefits) - [Audit & Assurance (113)](https://info.machen.cpa/blog/topic/audit-assurance) - [Accounting & Outsourcing (81)](https://info.machen.cpa/blog/topic/accounting-outsourcing) - [Individual Tax (75)](https://info.machen.cpa/blog/topic/individual-tax) - [Tax Planning (33)](https://info.machen.cpa/blog/topic/tax-planning) - [Tax Updates (25)](https://info.machen.cpa/blog/topic/tax-updates) - [Retirement & Wealth Management Planning (18)](https://info.machen.cpa/blog/topic/retirement-wealth-management-planning) - [Taxation (15)](https://info.machen.cpa/blog/topic/taxation) - [Alerts (13)](https://info.machen.cpa/blog/topic/alerts) - [Business Valuation (11)](https://info.machen.cpa/blog/topic/business-valuation) - [News & Events (11)](https://info.machen.cpa/blog/topic/news-events) - [Tax News (11)](https://info.machen.cpa/blog/topic/tax-news) - [Individual Tax Planning (10)](https://info.machen.cpa/blog/topic/individual-tax-planning) - [Not For Profit (10)](https://info.machen.cpa/blog/topic/not-for-profit) - [Retirement Planning (9)](https://info.machen.cpa/blog/topic/retirement-planning) - [Estate Planning (8)](https://info.machen.cpa/blog/topic/estate-planning) - [Manufacturing Industry Insights (7)](https://info.machen.cpa/blog/topic/manufacturing-industry-insights) - [Individuals (1)](https://info.machen.cpa/blog/topic/individuals) - [Insider (1)](https://info.machen.cpa/blog/topic/insider) - [Professional Standard News (1)](https://info.machen.cpa/blog/topic/professional-standard-news) see all [![Returning\_Value](https://info.machen.cpa/hs-fs/file-2504250850-jpg/Machen-Blog-Image/Returning_Value.jpg)](http://machenmcchesney.com/about-us/mission-and-values/) - [![AICPA](https://machenmcchesney.com/img/logos/aicpa.jpg)](https://www.aicpa-cima.com/) - [![NACVA](https://machenmcchesney.com/img/logos/nacva.jpg)](http://www.nacva.com/) - ![2026 INSIDE Public Accounting Top 400](https://machenmcchesney.com/img/2026-ipa-top-400.jpg) - ![2026 Best of Auburn-Opelika](https://machenmcchesney.com/img/2026-best-of-auburn-opelika.jpg) - [![2025 Best of OA](https://machenmcchesney.com/img/2025-best-of-oa.jpg)](https://oanow.com/exclusive/readerschoice/ballot-2025/) - ![2026 Best of OA Winner](https://machenmcchesney.com/img/2026-best-of-oa-winner.jpg) - [![2025 Accounting Today Regional Leaders](https://machenmcchesney.com/img/2025-accounting-today-regional-leaders.jpg)](https://www.accountingtoday.com/) - [![ClearlyRated Best of Accounting](https://machenmcchesney.com/img/2024-best-of-accounting.jpg)](https://www.clearlyrated.com/accounting) - [![ClearlyRated Best of Accounting Employee](https://machenmcchesney.com/img/2024-best-of-accounting-employee.jpg)](https://www.clearlyrated.com/accounting) 1820 East University Drive, Auburn, AL 36830 | Tel: (334) 887-7022 | Fax: (334) 887-7221 1761 Taliaferro Trail, Montgomery, AL 36117 | Tel: (334) 244-8900 | Fax: (334) 364-0927 † This is not a CPA firm. \* Assurance, attest, and audit services provided by Frazier & Deeter, LLC. “Frazier & Deeter” is the brand name under which Frazier & Deeter, LLC\* and Frazier & Deeter Advisory, LLC† and its subsidiary entities provide professional services. 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