| Post Date | Description  |
 |
 | 6/1/2020 | Postponing Deadlines for Certain Time-Sensitive Actions |
 |
 | 5/27/2020 | Premium Tax Credit Proposed Regulations |
|
| 5/27/2020 | Withholding on Periodic Payments |
|
| 5/21/2020 | HSA Inflation Adjusted Amounts |
|
| 5/19/2020 | Paycheck Protection Program Loan Forgiveness |
|
| 5/18/2020 | Health FSA Rules, Dependent Care Assistance Program Rules, and Other Health Plan Rules Modified in Response to COVID-19 |
|
| 5/12/2020 | Why Economic Impact Payment Could Be Different Than Anticipated |
|
| 5/8/2020 | Economic Impact Payments Made Out to Deceased Individuals |
|
| 5/8/2020 | Estate or Non-Grantor Trust Expenses That Are Not Miscellaneous Itemized Deductions |
|
| 5/4/2020 | Paycheck Protection Program and Nondeductible Expenses |
|
| 4/28/2020 | Simplified Return for Economic Impact Payment |
|
| 4/28/2020 | Travel Issues Affected by COVID-19 |
|
| 4/22/2020 | Bonus Depreciation for Qualified Improvement Property |
|
| 4/17/2020 | Updated Guidance for Net Operating Loss Tentative Refunds |
|
| 4/15/2020 | Economic Impact Payment Direct Deposit |
|
| 4/14/2020 | Federally Backed Mortgage Payments May be Suspended Due to COVID-19 |
|
| 4/13/2020 | More Filing Deadlines Extended |
|
| 4/13/2020 | Business Interest Expense Deduction |
|
| 4/13/2020 | Net Operating Loss (NOL) Carrybacks and Tentative Quick Refunds |
|
| 4/13/2020 | Emergency Cash Grants for College Students Impacted by Coronavirus Outbreak |
|
| 4/13/2020 | Website Available for Non-Filers to Enter Direct Deposit Information |
|
| 4/10/2020 | Economic Injury Disaster Loan Emergency Advance |
|
| 4/10/2020 | Amended Partnership Returns |
|
| 4/6/2020 | Paycheck Protection Program |
|
| 4/3/2020 | More COVID-19 Scams |
|
| 4/3/2020 | COVID-19 Related Tax Credits Questions & Answers |
|
| 4/2/2020 | Employee Retention Credit Questions and Answers |
|
| 4/2/2020 | Employee Retention Credit |
|
| 4/2/2020 | Social Security Recipients Will Automatically Receive Economic Impact Payments |
|
| 4/1/2020 | Penalty for Failure to Deposit Employment Taxes |
|
| 3/31/2020 | IRS Issues Guidance on Economic Impact Payments |
|
| 3/30/2020 | Families First Coronavirus Response Act Questions & Answers |
|
| 3/28/2020 | Effective Date for Employment Tax Credits Under the Families First Coronavirus Response Act |
|
| 3/28/2020 | COVID-19 Scams |
|
| 3/28/2020 | Filing and Payment Deadline Additional Guidance |
|
| 3/28/2020 | Gift and Generation-Skipping Transfer Tax Filing and Payment Deadlines |
|
| 3/28/2020 | CARES Act Summary From Senate Committee on Finance |
|
| 3/27/2020 | IRS Provides Additional Guidance as a Result of COVID-19 Through a New People First Initiative |
|
| 3/21/2020 | IRS Extends Both Filing and Payment Deadline to July 15 and Eliminates the Balance Due Limits |
|
| 3/21/2020 | IRS Provides Guidance on the Families First Coronavirus Response Act |
|
| 3/19/2020 | Families First Coronavirus Response Act |
|
| 3/17/2020 | Constitutional Challenge to 10% Early Withdrawal Penalty |
|
| 3/17/2020 | High Deductible Health Plans and Expenses Related to COVID-19 |
|
| 3/3/2020 | Meals and Entertainment Expenses Proposed Regulations |
|
| 3/3/2020 | Latest Justice Department Cases against Tax Preparers |
|
| 2/26/2020 | Farmers Electing Out of Uniform Capitalization Rules |
|
| 2/24/2020 | LLC Member At Risk for Personal Guarantee of Loan |
|
| 2/14/2020 | Proposed Regulations Update Income Tax Withholding Rules |
|
| 2/11/2020 | Valuation Rules for Employer-Provided Vehicles |
|
| 2/5/2020 | Judicial Estoppel |
|
| 1/29/2020 | RMD for 2020 |
|
| 1/20/2020 | Safe Harbor for Discharged Student Loans |
|
| 1/15/2020 | New and Improved Withholding Estimator |
|
| 1/13/2020 | Bad Decisions Lead to Bad Results |
|
| 1/7/2020 | Misdirected Direct Deposit Refund |
|
| 12/31/2019 | Standard Mileage Rate |
|
| 12/23/2019 | Consolidated Appropriations Act of 2020 |
|
| 12/19/2019 | Windows 7 Should No Longer Be Used for Tax Preparation |
|
| 12/16/2019 | Partnership Capital Account Reporting |
|
| 12/11/2019 | Justice Department Announces Settlement With Liberty Tax Services |
|
| 12/9/2019 | Foreign Tax Credit Final Regulations |
|
| 12/6/2019 | Due Date Extended for Certain Health Coverage Reporting |
|
| 12/6/2019 | Making Large Gifts Now Won't Harm Estates after 2025 |
|
| 12/4/2019 | Updated Per Diem Guidance |
|
| 11/21/2019 | Repayment of Advanced Premium Tax Credit |
|
| 11/19/2019 | Standard Mileage Method Rules Updated |
|
| 11/13/2019 | Inflation Adjusted Amounts for 2020 |
|
| 11/6/2019 | Travel Expenses Allowed Without Log Book |
|
| 10/28/2019 | Disallowance of Business Deductions for Legal Medical Marijuana Dispensary is Constitutional |
|
| 10/24/2019 | IRS Urges Families to Teach Their Teens About Online Safety |
|
| 10/14/2019 | Virtual Currency Guidance |
|
| 10/14/2019 | Two Million ITINs About to Expire |
|
| 10/14/2019 | Social Security COLA Increase |
|
| 10/8/2019 | Partnership Liabilities Final Regulations |
|
| 10/3/2019 | SALT Cap is Constitutional |
|
| 10/2/2019 | Sale of Livestock on Account of Drought |
|
| 9/30/2019 | Special Per Diem Rates |
|
| 9/26/2019 | Final Safe Harbor Rules for Rental Real Estate Activities |
|
| 9/24/2019 | New Enrolled Agent Logo |
|
| 9/18/2019 | Bonus Depreciation Final Regulations |
|
| 9/18/2019 | Federal Court Shuts Down Orlando Tax Return Preparer |
|
| 9/18/2019 | TIGTA Report on Collection and Examination Activities |
|
| 9/16/2019 | Business Bad Debt Deduction |
|
| 9/11/2019 | Withholding Estimator Tool for Employees With Self-Employment Income |
|
| 9/5/2019 | Frivolous Copies of Amended Returns Not Subject to Penalty |
|
| 9/3/2019 | DNA Testing Deductible as a Medical Expense |
|
| 8/27/2019 | Federal Income Tax Withholding Methods |
|
| 8/27/2019 | New IRS Impersonation Email Scam |
|
| 8/26/2019 | Stigmatization Due to a Flood is Not a Casualty Loss |
|
| 8/26/2019 | Estimated Tax Penalty Automatic Waiver |
|
| 8/15/2019 | Failure to Cash a Distribution Check |
|
| 8/12/2019 | Exception to Early Distribution Penalty for First Time Home Purchase |
|
| 8/12/2019 | Revocation of Passports |
|
| 8/7/2019 | Form 1040 for 2019 No Longer Fits on a Postcard |
|
| 8/1/2019 | Late Election for Bonus Depreciation |
|
| 8/1/2019 | IRS Sending Letters on Virtual Currency Transactions |
|
| 7/29/2019 | New Extension of Time to File Certain Partnership Returns |
|
| 7/29/2019 | Health Care Inflation Adjusted Amounts |
|
| 7/22/2019 | IRA Rollover |
|
| 7/22/2019 | Preventative Care for HSAs |
|
| 7/11/2019 | Tax Security Checklist |
|
| 7/3/2019 | TCJA Guidance for Cooperatives and Patrons |
|
| 7/3/2019 | Partners in a Partnership That Owns a Disregarded Entity |
|
| 7/3/2019 | Taxpayer First Act of 2019 |
|
| 6/27/2019 | Final HRA Regulations |
|
| 6/18/2019 | Tax Scams Continue Year-Round |
|
| 6/17/2019 | Charitable Contribution in Exchange for State Tax Credit Safe Harbor |
|
| 6/3/2019 | HSA Inflation Adjusted Amounts |
|
| 6/3/2019 | Certified Professional Employer Organization (CPEO) |
|
| 6/3/2019 | Draft Version of Form W-4 for 2020 |
|
| 5/29/2019 | Medicaid Waiver Payments Qualify for EIC |
|
| 5/23/2019 | Auto Depreciation Limits |
|
| 5/21/2019 | Tax Calculation Error in Schedule D Worksheet |
|
| 5/17/2019 | LLC Disregarded for Income Tax Purposes is a Corporation for Employment Tax Purposes |
|
| 5/13/2019 | Employer-Provided Vehicles |
|
| 5/8/2019 | Strict Substantiation Requirements for Charitable Contributions |
|
| 5/1/2019 | Use 2018 Tax Return to Get 2019 Withholding Correct |
|
| 4/29/2019 | Appeals Court Refuses to Overturn Tax Fraud Conviction |
|
| 4/22/2019 | Violation of Taxpayer Rights Does Not Invalidate Tax Liability |
|
| 4/16/2019 | Pro Sports Employment Contracts |
|
| 4/4/2019 | Association Health Plans Violate ACA |
|
| 4/4/2019 | Taxation of State Income Tax Refunds |
|
| 3/29/2019 | IRS Revises EIN Application Process |
|
| 3/28/2019 | Electric Vehicle Credit |
|
| 3/25/2019 | More Underpayment of Estimated Income Tax Penalty Relief |
|
| 3/25/2019 | Parsonage Allowance is Constitutional |
|
| 3/22/2019 | Premium Tax Credit and Lump Sum Social Security Benefits |
|
| 3/22/2019 | Value of Stock Affected by After Death Events |
|
| 3/19/2019 | PTIN Fees |
|
| 3/19/2019 | Penalty Relief for Capital Account Reporting on Schedule K-1 |
|
| 3/7/2019 | Gambling Losses Cannot Be Deducted as Casualty Losses |
|
| 3/6/2019 | Refund Scams |
|
| 3/5/2019 | Underpayment of Estimated Tax Penalty Relief for Farmers and Fishermen |
|
| 3/1/2019 | Innocent Spouse Relief |
|
| 2/27/2019 | Computer Generated Penalties |
|
| 2/25/2019 | Gig Economy |
|
| 2/19/2019 | Luxury Car Depreciation Limits Safe Harbor |
|
| 2/15/2019 | National Taxpayer Advocate Report to Congress |
|
| 2/12/2019 | Identity Protection Personal Identification Number (IP PIN) |
|
| 2/8/2019 | Justice Department Warns Taxpayers to Avoid Unscrupulous Tax Return Preparers |
|
| 1/31/2019 | How Previously Suspended Losses Affect the QBI Deduction |
|
| 1/29/2019 | Rental Real Estate Safe Harbor |
|
| 1/29/2019 | Calculating W-2 Wages for Purposes of the QBI Deduction |
|
| 1/21/2019 | Underpayment of Estimated Income Tax |
|
| 1/16/2019 | IRS Lapsed Appropriations Contingency Plan |
|
| 1/15/2019 | IRS Shutdown |
|
| 1/8/2019 | More Regulations for the Centralized Partnership Audit Regime |
|
| 1/8/2019 | IRS Confirms Tax Refunds Will Be Issued During Government Shutdown |
|
| 1/3/2019 | Charitable Contribution in Exchange for State Tax Credit Safe Harbors |
|
| 12/19/2018 | Electric Vehicle Credit |
|
| 12/18/2018 | Standard Mileage Rate |
|
| 12/17/2018 | Disallowance of Parking Expense Rule for Tax-Exempt Employers |
|
| 12/17/2018 | Disallowance of Parking Expense Rule Applies to Business Owned Parking Lots Used By Employees |
|
| 12/12/2018 | W-2 Scams |
|
| 12/12/2018 | Making Large Gifts Now Under TCJA |
|
| 12/3/2018 | Due Date for Filing Information Returns |
|
 | 11/28/2018 | Sales Tax, Shipping Dates, Organizers, and More |
|
| 11/23/2018 | Proposed HRA Regulations |
|
| 11/23/2018 | Tax Transcript Scam |
|
| 11/20/2018 | Preparer Due Diligence |
|
| 11/19/2018 | Inflation Adjusted Amounts for 2019 |
|
| 11/14/2018 | Religious Exemption from Contraceptive Coverage |
|
| 11/8/2018 | Music Club Not Operated for Profit |
|
| 10/31/2018 | Religious Exemption From Health Coverage |
|
| 10/29/2018 | Form W-4 |
|
| 10/26/2018 | New Backup Withholding Rate |
|
| 10/22/2018 | Premium Tax Credit, Shared Responsibility Penalty, and the Personal Exemption Deduction |
|
| 10/18/2018 | Social Security COLA Increase |
|
| 10/17/2018 | Delay for Start of the 2019 Filing Season |
|
| 10/16/2018 | Hurricane Michael Relief |
|
| 10/12/2018 | Entertainment Expense Deduction |
|
| 10/10/2018 | Market Discount Rules |
|
| 10/10/2018 | Sale of Livestock on Account of Drought |
|
| 10/1/2018 | Special Per Diem Rates |
|
| 9/27/2018 | Employer Credit for Paid Family and Medical Leave |
|
| 9/27/2018 | Exclusion for Reimbursed Moving Expenses |
|
| 9/24/2018 | PSA Contractor Did Not Qualify for Foreign Earned Income Exclusion |
|
| 9/24/2018 | Hurricane Florence Tax Relief |
|
| 9/20/2018 | Hardship Exemptions Can Now Be Obtained by Filing a Federal Tax Return |
|
| 9/12/2018 | State Credit Programs Clarification for Businesses |
|
| 9/10/2018 | New Guidance on Qualifying Relative Rules |
|
| 9/6/2018 | Charitable Contributions to Get Around the State Tax Deduction Limitation |
|
| 8/30/2018 | National Average Premium for Bronze Level Coverage |
|
| 8/30/2018 | Congressional Intent Concerning TCJA Technical Errors |
|
| 8/30/2018 | Annual Filing Season Program |
|
| 8/22/2018 | Short-Term, Limited-Duration Insurance |
|
| 8/21/2018 | Expert Witness Testimony Admissible Despite Views on Socialism |
|
| 8/15/2018 | Deduction for Qualified Business Income Proposed Regulations |
|
| 8/9/2018 | Education Expenses Guidance |
|
| 8/6/2018 | Safeguards Rule |
|
| 7/26/2018 | Defendants Sentenced in India-Based Call Center Scam |
|
| 7/25/2018 | Election Must Be Made by S Corporation |
|
| 7/23/2018 | Preparer Due Diligence for Head of Household Filing Status |
|
| 7/17/2018 | Form 1098 Not Sufficient to Substantiate Mortgage Interest Deduction |
|
| 7/17/2018 | Miscellaneous Itemized Deductions for Estates and Trusts |
|
| 7/17/2018 | Veterans Owed Refunds for Overpayments Attributable to Disability Severance |
|
| 7/9/2018 | Withdrawals by Shareholder Did Not Create Second Class of Stock |
|
| 7/9/2018 | No Reasonable Cause to Abate Late Filing Penalty |
|
| 6/27/2018 | Medical Marijuana Business Organized as an S Corporation |
|
| 6/27/2018 | Draft Copy of 2018 Form 1040 |
|
| 6/26/2018 | Sales Tax on Internet Purchases |
|
| 6/22/2018 | Allocating Partnership Liabilities for Disguised Sales |
|
| 6/14/2018 | Mileage Logs Required to Deduct Business Mileage |
|
| 6/12/2018 | The Difference Between Criminal and Civil Penalties |
|
| 6/4/2018 | Electronic Filing of Information Returns |
|
| 6/4/2018 | Reboot Your Home Office Router |
|
| 5/31/2018 | Health Care Inflation Adjusted Amounts |
|
| 5/23/2018 | HSA Inflation Adjusted Amounts |
|
| 5/23/2018 | IRS Warns of Form W-8BEN Scam |
|
| 5/23/2018 | Substantiation Required to Deduct an NOL Carryforward |
|
| 5/11/2018 | Relief for Employers Claiming the Small Employer Health Insurance Credit |
|
| 5/10/2018 | Sheltering Business Profits in a Roth IRA |
|
| 5/2/2018 | Income of Disabled Vet Taxable Even When Funds Are Misappropriated |
|
| 4/30/2018 | HSA Relief |
|
| 4/26/2018 | New Scam Mimics IRS TAC Office |
|
| 4/24/2018 | Auto Depreciation Limits |
|
| 4/18/2018 | Advances Were Equity Investments, Not Loans |
|
| 4/18/2018 | EAs No Longer Allowed to Use IRS Logo |
|
| 4/6/2018 | One Billion in Unclaimed 2014 Refunds |
|
| 3/29/2018 | Consolidated Appropriations Act of 2018 |
|
| 3/28/2018 | Deferred Foreign Income Transition Tax |
|
| 3/13/2018 | Updated 2018 Inflation Adjusted Amounts |
|
| 3/6/2018 | Phishing Schemes Make IRS Dirty Dozen List of Tax Scams |
|
| 3/1/2018 | Qualified Improvement Property Technical Error |
|
| 2/28/2018 | Interest on Home Equity Loans |
|
| 2/28/2018 | One-Half Gain From Sale of House Not Alimony |
|
| 2/26/2018 | Short-Term, Limited-Duration Insurance |
|
| 2/21/2018 | Forfeited Deposit on the Terminated Sale of Depreciable Business Property is Ordinary Income |
|
| 2/19/2018 | Proof by a Preponderance of the Evidence is Required for Repair Costs |
|
| 2/15/2018 | Extension of Time for Safe Harbor for Damaged Concrete Foundations |
|
| 2/12/2018 | Bipartisan Budget Act of 2018 |
|
| 2/6/2018 | IRS Warns of New Debt Collector Scam |
|
| 2/1/2018 | Additional Guidance on Withholding Rules |
|
| 1/29/2018 | Ranch Activity Was Not a Hobby |
|
| 1/25/2018 | Three ACA Taxes Suspended |
|
| 1/24/2018 | Loss Not Allowed for Lack of Economic Substance |
|
| 1/24/2018 | Due Dates for Certain Health Information Returns Extended |
|
| 1/17/2018 | Most Viewed Articles |
|
| 1/17/2018 | Casualty Loss Safe Harbor Method for Personal Use Residence |
|
| 1/15/2018 | Withholding Tables for 2018 |
|
| 1/15/2018 | Page Updates for the 2017 Editions Are Now Posted |
|
| 1/12/2018 | IRS Warns of More Email Scams for 2018 |
|
| 1/8/2018 | Partnership Audit Regulations |
|
| 12/28/2017 | Property Taxes for 2018 Prepaid in 2017 |
|
| 12/27/2017 | Tax Cuts and Jobs Act |
|
| 12/20/2017 | Vote for TheTaxBook - Nominated for 2018 Readers' Choice Awards |
|
| 12/18/2017 | Standard Mileage Rate |
|
| 12/11/2017 | Cosigner for Truck Loan Did Not Receive Cancellation of Debt Income |
|
| 12/11/2017 | Lock Box Control Does Not Relieve Responsibility for Unpaid Trust-Fund Taxes |
|
| 12/11/2017 | Repairs for Deteriorating Concrete Foundations |
|
| 12/4/2017 | Defendant in Tax Fraud Case Gets New Trial |
|
| 12/4/2017 | Grandchildren of Partner Not Dependents of Taxpayer |
|
| 12/4/2017 | Updated 2018 Taxable Maximum Wage Subject to Social Security Tax |
|
| 11/20/2017 | Educational Expenses for Writing Doctoral Thesis Not Deductible |
|
| 11/20/2017 | Minister Housing Allowance Ruled Unconstitutional |
|
| 11/20/2017 | Unreasonable Management Fees Paid to a Controlled Corporation |
|
| 11/6/2017 | Farm Rental Income Not Included in Self-Employment Income Despite Taxpayer’s Material Participation |
|
| 11/6/2017 | Inflation Adjusted Amounts for 2018 |
|
| 11/6/2017 | New Partnership Section 754 Election Regulations |
|
| 11/6/2017 | Social Security COLA Increase for 2018 |
|
| 10/23/2017 | Court Did Not Believe Taxpayer Spent $25,000 on Propane for a Space Heater |
|
| 10/23/2017 | Fake Insurance Tax Form Scam |
|
| 10/23/2017 | Reconstructing Records After a Natural Disaster |
|
| 10/23/2017 | Improper Filing Status is Not a Married Filing Separate Return |
|
| 10/10/2017 | Amount Realized Reduced by Gift of Equity |
|
| 10/10/2017 | Disaster Tax Relief Act of 2017 |
|
| 10/10/2017 | Mowing Grass Disqualifies Foreign Earned Income Exclusion |
|
| 10/10/2017 | Sale of Livestock on Account of Drought |
|
| 10/10/2017 | Special Per Diem Rates |
|
| 10/2/2017 | Leave-Based Donations |
|
| 10/2/2017 | No Automatic Exemption to Partnership Filing Requirement |
|
| 10/2/2017 | Penalty Relief for Certain Late Partnership Returns |
|
| 10/2/2017 | Taxpayer Says Repayment of APTC is Unfair |
|
| 9/11/2017 | Gift Tax Paid by Donees |
|
| 9/11/2017 | Business Bad Debt vs. Nonbusiness Bad Debt |
|
| 9/11/2017 | National Average Premium for Bronze Level Coverage |
|
| 8/16/2017 | IRS Not Addressing Billions in Underreported Employment Taxes |
|
| 8/14/2017 | No Reasonable Cause Exception for Deemed Distribution Rules |
|
| 8/14/2017 | Nonqualified Stock Options Not Subject to Railroad Retirement Tax |
|
| 8/14/2017 | Qualified Farmers for Charitable Contribution Purposes |
|
| 8/7/2017 | Pregame Meals 100% Deductible |
|
| 8/7/2017 | Court Rejects Constitutional Challenge of Facts and Circumstances Test |
|
| 8/7/2017 | Married Filing Jointly or Separately? |
|
| 7/24/2017 | Spear Phishing Emails |
|
| 7/24/2017 | Penalty Applies Despite Taxpayer’s Good Intentions |
|
| 7/24/2017 | Adjusted Basis Required to Substantiate Charitable Contribution |
|
| 7/17/2017 | Partnership Audit Regulations |
|
| 7/17/2017 | Portability Election Simplified Method |
|
| 7/17/2017 | PTIN Court Ruling |
|
| 7/17/2017 | Termination Payments Subject to SE Tax |
|
| 6/30/2017 | New Scam Targets Tax Pros by Posing As CPE Providers |
|
| 6/26/2017 | Transfer to Partnership Shortly Before Death Subject to Estate Tax |
|
| 6/26/2017 | CEO Not Liable for Trust-Fund Tax |
|
| 6/26/2017 | Employer Provided Parking Benefits |
|
| 6/26/2017 | Health Care Inflation Adjusted Amounts |
|
| 6/21/2017 | PTIN System Reopened |
|
| 6/7/2017 | PTIN System Down |
|
| 6/5/2017 | HSA Inflation Adjusted Amounts |
|
| 6/5/2017 | LLC Members Subject to SE Tax |
|
| 6/5/2017 | New Option for Claiming Research Credit |
|
| 6/5/2017 | New Section 179 Deduction and Bonus Depreciation Guidance |
|
| 5/22/2017 | TheTaxBook Sponsored Webcast with TaxSpeaker (Bob Jennings) |
|
| 5/1/2017 | 60-Day Rollover Hardship Waiver Allowed for Depressive Episode |
|
| 5/1/2017 | Employee Discounts Taxable to Employee When Provided to Friends |
|
| 5/1/2017 | IRS Communications with Unenrolled Return Preparers in Tax Court Cases |
|
| 5/1/2017 | IRS - Is It Really You? |
|
| 4/28/2017 | Tax Reform Fact Sheet Handed Out at White House Press Briefing |
|
| 4/19/2017 | Arrests Made in IRS Phone Scam |
|
| 4/11/2017 | Return Information May Be Disclosed to Determine Employer’s Tax Liability |
|
| 4/11/2017 | Creation of Loan Documents After the Fact Does Not Make it a Loan |
|
| 4/4/2017 | Identity Theft Information for Tax Professionals |
|
| 3/29/2017 | Auto Depreciation Limits |
|
| 3/27/2017 | The Wrong Way to Transfer S Corporation Stock |
|
| 3/27/2017 | Earned Income Credit Allowed Even Without Business Records |
|
| 3/7/2017 | Father on Drugs Gets Dependency Exemption Over Grandmother |
|
| 3/7/2017 | Wife Entitled to File Separate Return Even With Mental Illness |
|
| 3/7/2017 | Unclaimed Federal Income Tax Refunds Estimated at $1 Billion |
|
| 3/1/2017 | Notice to Employees Under New HRA Rules |
|
| 2/21/2017 | Claiming Child in a 50/50 Custody Arrangement |
|
| 2/21/2017 | Health Coverage Status No Longer Required to be Reported on Individual Tax Returns |
|
| 2/21/2017 | Passport Denied or Cancelled in Case of Unpaid Tax Debt |
|
| 2/21/2017 | TheTaxBook Voted #1 Tax & Accounting Research Solution in the 2017 CPA Practice Advisors Readers' Choice Awards |
|
| 2/13/2017 | C Corporations Qualify for Automatic 6-Month Extension |
|
| 2/6/2017 | In Vitro Fertilization Expenses Not Deductible |
|
| 1/30/2017 | C Corporation Accumulated Earnings Tax |
|
| 1/30/2017 | Employer-Provided Vehicles |
|
| 1/23/2017 | Hobby Loss Rules Can Apply to Non-Hobby Activities |
|
| 1/23/2017 | Executive Order on the Affordable Care Act |
|
| 1/17/2017 | Client Handouts Releases 2 New Handouts and Newsletter |
|
| 1/17/2017 | Contemporaneous vs. Reconstructed Records |
|
| 1/16/2017 | IRS Warns of Scam Emails Posing as Tax Clients |
|
| 1/11/2017 | No Exceptions for Child Tax Credit Age Limit |
|
| 1/3/2017 | Charitable Deduction Requires Acknowledgment Letter |
|
| 1/3/2017 | Most Viewed Articles |
|
| 12/28/2016 | The Combat-Injured Veterans Tax Fairness Act of 2016 |
|
| 12/28/2016 | Partnership Expenses Not Deductible on Schedule C |
|
| 12/22/2016 | Recapture of Previously Deducted Farm Expenses Not Required |
|
| 12/19/2016 | Vote for TheTaxBook - Nominated for 2017 Readers' Choice Awards |
|
| 12/19/2016 | 2016 Editions of TheTaxBook |
|
| 12/16/2016 | Standard Mileage Rate |
|
| 12/14/2016 | Market Reform and HRAs |
|
| 12/13/2016 | Vehicle Expenses and Office in Home |
|
| 12/5/2016 | Deferred Compensation Substantial Risk of Forfeiture |
|
| 12/5/2016 | IRS Launches New Online Tool to Assist Taxpayers with Basic Account Information |
|
| 12/5/2016 | ACA Information Return Deadline Extended |
|
| 11/21/2016 | A Parent Cannot Be a Noncustodial Parent if He Lives With the Custodial Parent |
|
| 11/21/2016 | Extraordinary Personal Services Exception |
|
| 11/21/2016 | Identity Theft is the Hot Topic at Fall Tax Seminars |
|
| 11/7/2016 | Inflation Adjusted Amounts for 2017 |
|
| 11/7/2016 | New Due Date for Election to Claim Disaster Loss |
|
| 11/7/2016 | Social Security COLA Increase for 2017 |
|
| 11/7/2016 | Paid Preparer's Due Diligence |
|
| 10/24/2016 | Sale of Livestock on Account of Drought |
|
| 10/24/2016 | United States Appreciation for Olympians and Paralympians Act of 2016 |
|
| 10/24/2016 | Losses Reportable on Corporation Return, Not Shareholder's Return |
|
| 10/24/2016 | Sale of Real Estate was Ordinary Income, Not Capital Gain |
|
| 10/24/2016 | Great Deals and Discounts ... Ends this Wednesday 10/26 |
|
| 10/10/2016 | Special Per Diem Rates |
|
| 10/10/2016 | Tax Treatment of Forfeited Deposit |
|
| 10/10/2016 | New Private Debt Collection Program |
|
| 10/10/2016 | Excess IRA Contribution Penalty |
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| 10/10/2016 | Coverdell ESAs Subject to One Rollover Per Year Rule |
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| 9/27/2016 | IRS Warns of Fake CP2000 Notice Emails |
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| 9/21/2016 | Shareholders Liable for Unpaid Corporate Tax |
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| 9/21/2016 | Completed Contract Method for Housing Development |
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| 9/21/2016 | Reliance by a Foolish Victim of an Absurd Fraud is Still Theft |
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| 9/7/2016 | General Knowledge Not Deductible |
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| 9/7/2016 | Real Estate Professional Status Still Requires Material Participation |
|
| 9/7/2016 | New Self-Certification Procedure for Missed Rollover Deadlines |
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| 9/7/2016 | CPA’s Records Not Adequate to Substantiate Mileage |
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| 8/30/2016 | ITIN Renewals |
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| 8/30/2016 | Restricted Property |
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| 8/30/2016 | Reduced Home Sale Exclusion |
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| 8/30/2016 | Scam Mimics Tax Software Providers |
|
| 8/8/2016 | Foreign Lawyer's Educational Expenses to Practice in the U.S. Are Not Deductible |
|
| 8/8/2016 | Longer Life Expectancy Does Not Mean Greater Interest in Property |
|
| 8/8/2016 | Relief From Joint and Several Liability |
|
| 8/8/2016 | Write Off of Unusable Inventory |
|
| 7/25/2016 | IRS Expands Public Awareness Campaign on Data Security |
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| 7/25/2016 | Best Offer of the Year ... Ends this Wednesday 7/27 |
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| 7/20/2016 | Income From Oil and Gas Interest Subject to SE Tax |
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| 7/20/2016 | Recovering Missing Children Act |
|
| 7/20/2016 | Money Market Fund Gains and Losses |
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| 7/11/2016 | Compliance Costs of IRS Regulations |
|
| 7/11/2016 | Duty of Consistency |
|
| 7/11/2016 | Credible Testimony Allows Some Deductions Under Cohan Rule |
|
| 6/29/2016 | Tax Materials, Inc. Announces Summer Seminar Schedule |
|
| 6/27/2016 | New Law to Affect Refunds in 2017 |
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| 6/27/2016 | Wages Paid to Children |
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| 6/27/2016 | Qualified Real Property Business Debt |
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| 6/15/2016 | Application for CPEO Certification |
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| 6/14/2016 | IRS Warns of New Scam - the Federal Student Tax |
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| 6/8/2016 | Home Care Service Providers Were Independent Contractors |
|
| 6/8/2016 | Court Rules Cost-Sharing Subsidy Unconstitutional |
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| 6/8/2016 | Correcting Depreciation Errors in Year of Sale |
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| 5/31/2016 | Education Credit Based on Amount Paid, Not Amount Billed |
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| 5/20/2016 | Designer Clothing Required for Job Not Deductible |
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| 5/20/2016 | Dependent Care Exclusion for Sole Proprietors |
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| 5/10/2016 | Professional Employer Organizations |
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| 5/2/2016 | Horse Racing Activity Not a Hobby |
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| 5/2/2016 | HSA Inflation Adjusted Amounts |
|
| 4/25/2016 | Sale of Scrap Metal Not Subject to Self-Employment Tax |
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| 4/13/2016 | Office-In-Home for Rental Activity |
|
| 4/12/2016 | IRS Offers New Cash Payment Option |
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| 4/12/2016 | Social Security Benefit Loophole Ends Soon |
|
| 4/11/2016 | Auto Depreciation Limits |
|
| 4/11/2016 | Tax Court Judge Indicted for Tax Evasion |
|
| 4/11/2016 | Loan Guaranty Was a Prohibited Transaction |
|
| 4/5/2016 | Dependent for ACA Purposes |
|
| 4/5/2016 | IRS Audit Rates |
|
| 4/5/2016 | Due Date Delayed Again for Basis Reporting Requirement |
|
| 4/5/2016 | Limited Use of Small Employer Health Credit |
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| 3/7/2016 | Failure to File Penalty Increase |
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| 3/7/2016 | Horse Breeding Was a Hobby, Not a Business |
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| 3/7/2016 | Rental From S Corp to C Corp Was a Self-Rental |
|
| 2/22/2016 | GoFundMe, Taxable Income vs. Tax Free Gift |
|
| 2/22/2016 | Due Date for New Basis Reporting Requirement |
|
| 2/12/2016 | IRS Statement on E-filing PIN |
|
| 2/9/2016 | Employer-Provided Vehicles |
|
| 2/9/2016 | Inflation Adjusted Amounts |
|
| 2/4/2016 | Taxpayer Bill of Rights: The Right to Be Informed |
|
| 1/28/2016 | IRS Warns Tax Preparers About Phishing Scams |
|
| 1/28/2016 | Hobby Losses Could Not Be Combined With Profitable Real Estate Business |
|
| 1/18/2016 | Basis Information Reporting |
|
| 1/18/2016 | Form 1095 Due Dates Extended |
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| 1/18/2016 | Health Coverage Tax Credit |
|
| 12/23/2015 | Standard Mileage Rate |
|
| 12/23/2015 | Tax Extenders Bill |
|
| 12/21/2015 | Vote for TheTaxBook - Nominated for 2016 Readers’ Choice Awards |
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| 12/21/2015 | Tax Extenders - Tax Year 2015 |
|
| 12/18/2015 | Demutualization of Life Insurance Companies |
|
| 12/18/2015 | Fixing America’s Surface Transportation (FAST) Act |
|
| 12/18/2015 | Payroll Tax Early Interaction Initiative |
|
| 12/9/2015 | 2015 Client Tax Organizers and Engagement Letter Now Available |
|
| 12/7/2015 | Tax Professionals Should Perform Periodic Check of EFIN Status |
|
| 11/30/2015 | De Minimis Safe Harbor Limit for Taxpayers Without an Applicable Financial Statement |
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| 11/30/2015 | Remodel or Refresh a Qualified Building Safe Harbor |
|
| 11/23/2015 | Identity Theft |
|
| 11/18/2015 | Bipartisan Budget Act of 2015 |
|
| 11/18/2015 | New W-2 Verification Code |
|
| 11/2/2015 | IRS Releases New Proposed Regulations For Same-Sex Marriages |
|
| 11/2/2015 | IRS Did Not Revoke PTINs for Unsuitable Preparers |
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| 11/2/2015 | Funding Brother's Business is Not Deductible |
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| 10/26/2015 | IRS Announces 2016 Inflation Adjusted Amounts |
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| 10/26/2015 | Levy and Social Security Disability Benefits |
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| 10/26/2015 | Protecting Affordable Coverage for Employees Act |
|
| 10/26/2015 | Social Security COLA Increase for 2016 |
|
| 10/26/2015 | Great Deals and Discounts ... Ends this Wednesday 10/28 |
|
| 10/14/2015 | AFSP Deadline Quickly Approaching - TMI Offers 3 New Options to Meet the CE Requirements |
|
| 10/12/2015 | CRP Payments for Non-Farmer |
|
| 10/7/2015 | Reliance on CPA Avoids Penalty |
|
| 10/5/2015 | Sale of Livestock on Account of Drought |
|
| 10/5/2015 | Excluded Gain on Repossessed Residence |
|
| 9/30/2015 | Client Handouts CD Releases 3 New Handouts and Newsletter |
|
| 9/29/2015 | Business Was a Corporation for Tax Purposes |
|
| 9/23/2015 | Estate Tax Liability Assumption Reduces Taxable Gift |
|
| 9/18/2015 | Special Per Diem Rates |
|
| 9/18/2015 | Casual Clothing Issued to Police and Fire Fighters |
|
| 9/8/2015 | State of Washington Marijuana Excise Tax |
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| 9/8/2015 | Due Date for New Basis Reporting Requirement |
|
| 8/31/2015 | Identity Protection Services Are Not Taxable |
|
| 8/31/2015 | Marijuana Seized by DEA Not Allowed as Cost of Goods Sold |
|
| 8/24/2015 | Highway Bill Contains New Tax Law Changes |
|
| 8/24/2015 | New Rules for Extension of Time to File W-2 |
|
| 8/24/2015 | Ratable Service Contracts Safe Harbor |
|
| 8/24/2015 | Mortgage Debt Limits Apply on a Per Taxpayer Basis |
|
| 7/29/2015 | GAO Report on IRS Exempt Organization Selections |
|
| 7/28/2015 | Disguised Payments for Services Performed for a Partnership |
|
| 7/17/2015 | Final Regulations Following Supreme Court Ruling in Hobby Lobby |
|
| 7/17/2015 | Taxpayer Advocate Report to Congress |
|
| 7/16/2015 | Tax-Exempt Status Revoked |
|
| 7/13/2015 | Best Offer of the Year ... Ends this Wednesday 7/15 |
|
| 7/13/2015 | Tax Materials, Inc. Announces 2015 Summer Convention Schedule |
|
| 7/10/2015 | Trade Preferences Extension Act of 2015 |
|
| 7/10/2015 | Power of Attorney Does Not Include Right to Sign Return |
|
| 7/10/2015 | Portability Election Final Regulations |
|
| 7/6/2015 | Client Handouts CD Releases 3 New Handouts and Newsletter |
|
| 7/6/2015 | Tax Materials, Inc. is attending all 5 IRS Nationwide Tax Forums |
|
| 7/2/2015 | Don’t Tax Our Fallen Public Safety Heroes Act |
|
| 7/2/2015 | IRS Announces New Steps to Fight Identity Theft |
|
| 7/2/2015 | Supreme Court Resolves Split Among Circuits Over Premium Tax Credit |
|
| 7/2/2015 | Defending Public Safety Employees’ Retirement Act |
|
| 6/24/2015 | Taxpayer’s Loan Repayment Was Not an Effort to Avoid COD Income |
|
| 6/24/2015 | Statistics of Income Reveal Tax Increase for High-Income Taxpayers |
|
| 6/18/2015 | Retirement Benefits Are Not Tax-Free Disability Benefits |
|
| 6/18/2015 | Vacation Home Was Not Converted to Rental |
|
| 6/9/2015 | Penalty Relief for Late Filing of Form 5500-EZ |
|
| 6/9/2015 | IRS Statement on the Get Transcript Application |
|
| 5/27/2015 | RTRP Test Fee Refunds |
|
| 5/26/2015 | Emancipation Day and Patriots' Day |
|
| 5/12/2015 | HSA Inflation Adjusted Amounts |
|
| 5/5/2015 | Updated Log Book Allowed to Prove Real Estate Professional Status |
|
| 4/29/2015 | Penalty Relief for Incorrect or Delayed Forms 1095-A |
|
| 4/15/2015 | Nonresident State Income Tax Not Deductible As Unreimbursed Partnership Expense |
|
| 4/8/2015 | Slain Officer Family Support Act of 2015 |
|
| 4/8/2015 | Shareholders Liable for Corporate Tax after Sale of Stock |
|
| 4/8/2015 | Horse Farm Was a For-Profit Business |
|
| 4/1/2015 | Client Handouts CD Releases 3 New Handouts and Newsletter |
|
| 3/30/2015 | IRS Expanding Relief for Incorrect Form 1095-A |
|
| 3/13/2015 | Gambling Safe Harbor |
|
| 3/5/2015 | No Need to Amend for Incorrect 1095-A |
|
| 3/5/2015 | Abandonment of Securities Was an Ordinary, not Capital Loss |
|
| 3/4/2015 | Just Released: 2015 Client Handouts CD Updates for Inflation Adjusted Numbers |
|
| 2/25/2015 | New Problems for Health Care Reform |
|
| 2/25/2015 | Penalty Relief for HRAs |
|
| 2/20/2015 | IRS Scraps Requirement to File Form 3115 for Certain Taxpayers |
|
| 2/13/2015 | Do Not Use Form 1099-C as a Collection Technique |
|
| 2/11/2015 | Auto Depreciation Limits |
|
| 2/11/2015 | Alimony Requires an Agreed Upon Amount |
|
| 2/11/2015 | Medical Marijuana and the Cost of Goods Sold Calculation |
|
| 2/6/2015 | IRS Launches Directory of Federal Tax Return Preparers |
|
| 2/6/2015 | Purchase Price Adjustments and Rebates |
|
| 2/6/2015 | Consistent, Clear, and Conviction Makes for a Good Argument |
|
| 1/30/2015 | Penalty Relief Related to Advance Payment of Premium Tax Credit |
|
| 1/21/2015 | Impact of IRS Budget Cuts |
|
| 1/21/2015 | Employer-Provided Vehicles |
|
| 1/19/2015 | Health Care Organizer |
|
| 1/19/2015 | Health Coverage Exemption Certificate Number |
|
| 1/6/2015 | FUTA Credit Reduction |
|
| 12/31/2014 | Health Care Reform - New for 2014 |
|
| 12/24/2014 | Achieving a Better Life Experience Act of 2014 |
|
| 12/23/2014 | IRS, National Tax Groups Offer Help Selecting a Tax Preparer; Tips, New Web Page Unveiled |
|
| 12/22/2014 | Standard Mileage Rate |
|
| 12/22/2014 | Deadline Nears for Return Preparers to Qualify for New AFSP Program |
|
| 12/17/2014 | Tax Extenders - Late-Breaking News |
|
| 12/11/2014 | Client Handouts CD Releases 2 New Handouts and Client Tax Organizers |
|
| 12/3/2014 | 2014 Client Tax Organizers and Engagement Letter Now Available |
|
| 11/20/2014 | Premium Tax Credit and Government Plans |
|
| 11/14/2014 | One Rollover Per Year Rule Clarified |
|
| 11/12/2014 | IRS Cannot Regulate Disbarred Attorney’s Tax Preparation Business |
|
| 11/12/2014 | Questions About Withholding Errors of Additional Medicare Tax |
|
| 11/12/2014 | New Rules for HRAs |
|
| 11/5/2014 | AICPA Loses Lawsuit over Voluntary IRS Program |
|
| 11/3/2014 | In 2015, Various Tax Benefits Increase Due to Inflation Adjustments |
|
| 10/27/2014 | IRS Announces 2015 Pension Plan Limitations |
|
| 10/27/2014 | Great Deals and Discounts ... Ends this Wednesday 10/29 |
|
| 10/17/2014 | CRP Payments for Non-Farmer |
|
| 10/15/2014 | IRS Contacts Unenrolled Preparers About Voluntary Education Program |
|
| 10/15/2014 | 2015 Client Handouts CD Now Available |
|
| 10/8/2014 | Local Lodging Expense Exception |
|
| 10/3/2014 | Sale of Livestock on Account of Drought |
|
| 10/1/2014 | Cafeteria Plan Elections to Change Health Coverage |
|
| 10/1/2014 | IRS May Not Be Collecting All Taxes |
|
| 9/26/2014 | IRA Funds Contributed to Civil Service Plan Not a Rollover |
|
| 9/25/2014 | IRS Explains Importance of Participating in AFSP |
|
| 9/25/2014 | Special Per Diem Rates |
|
| 9/8/2014 | IRS Identifies Five Ways to Spot Scam Phone Calls |
|
| 9/8/2014 | Business Leaders Survey on Health Care Reform Act |
|
| 9/2/2014 | No Deduction Allowed for Substantial Business Use of RV |
|
| 8/27/2014 | Tax Materials Inc. Releases Annual Federal Tax Refresher (AFTR) Course |
|
| 8/19/2014 | New Regulations Issued for Premium Tax Credit |
|
| 8/12/2014 | GAO Finds it Easy to Fake Application for Premium Tax Credit |
|
| 7/30/2014 | Money Market Fund Wash Sale Rule |
|
| 7/28/2014 | Split Among Circuits over Premium Tax Credit |
|
| 7/22/2014 | IRS Lacks Authority to Regulate Contingent Fees |
|
| 7/22/2014 | IRS Employee Suspended for Urging Taxpayers to Reelect President Obama |
|
| 7/22/2014 | Backup Withholding |
|
| 7/22/2014 | Unused ITINS to Expire After Five Years |
|
| 7/16/2014 | IRS Loses Billions on Amended Returns |
|
| 7/14/2014 | Best Offer of the Year... Ends this Wednesday 7/16 |
|
| 7/9/2014 | Private Employers Can Sue the Federal Government Under the Religious Freedom Restoration Act |
|
| 7/9/2014 | Revised Circular 230 Simplifies Rules on Written Opinions |
|
| 7/3/2014 | Taxpayer Bill of Rights |
|
| 7/1/2014 | IRS Announces Voluntary Education Program for Unenrolled Return Preparers |
|
| 6/27/2014 | Tax Materials, Inc. is attending all 5 IRS Nationwide Tax Forums |
|
| 6/27/2014 | Client Handouts CD Releases 5 New Handouts and Newsletter |
|
| 6/25/2014 | Cost Basis is Zero Without Substantiation |
|
| 6/25/2014 | EINs No Longer Available by Phone |
|
| 6/25/2014 | Reimbursable Expenses Not Deductible |
|
| 6/19/2014 | Long-Term Construction Contracts |
|
| 6/19/2014 | Deferred Compensation and FICA |
|
| 6/19/2014 | Alimony Compliance Gap |
|
| 6/2/2014 | IRS Reinstates Practitioners After Loving Case |
|
| 6/2/2014 | Partial IRA Rollover Allowed |
|
| 5/29/2014 | IRS Direct Pay |
|
| 5/27/2014 | Repossession Gain on Principal Residence |
|
| 5/14/2014 | Miscellaneous Itemized Deductions for Estates and Trusts |
|
| 5/14/2014 | Tax Materials, Inc. Executive Editor Featured in EA Journal |
|
| 5/12/2014 | New Email Scam |
|
| 5/12/2014 | Penalty Relief for Filing Form 5500 Late |
|
| 5/7/2014 | PRESS RELEASE: TMI Selects ExamMatrix as Their Preferred Enrolled Agent and CPA Exam Review Provider |
|
| 4/30/2014 | HSA Inflation Adjusted Amounts |
|
| 4/23/2014 | TASC and Tax Materials, Inc Announce Joint Initiative |
|
| 4/9/2014 | Insider Trading Restitution Payments Deductible as a Loss |
|
| 4/4/2014 | Charitable Deduction Accelerated for Typhoon Relief |
|
| 4/4/2014 | Health Care Reform Carves Out New Filing Status Exception |
|
| 4/2/2014 | Reporting of Health Coverage by Employers |
|
| 4/2/2014 | Reporting of Health Coverage by Insurers |
|
| 4/2/2014 | Supplemental Unemployment Compensation Benefits Subject to FICA |
|
| 3/25/2014 | Employer-Provided Vehicles |
|
| 3/25/2014 | New Aggregate IRA Annual Rollover Limitation |
|
| 3/20/2014 | Client Handouts CD Releases 7 New Handouts and Newsletter |
|
| 2/28/2014 | Auto Depreciation Limits |
|
| 2/27/2014 | Employer Mandate Final Regulations |
|
| 2/27/2014 | IRS Offers Advice on How to Choose a Tax Preparer |
|
| 2/24/2014 | Chiropractor Arrested for Bribing IRS Auditor |
|
| 2/18/2014 | 2.5 Million Jobs Lost Due to Health Care Reform |
|
| 2/18/2014 | Minimum Essential Coverage |
|
| 2/13/2014 | TheTaxBook Voted the #1 Tax and Accounting Research System for the 2nd Year in a Row |
|
| 2/13/2014 | IRS Loses Appeal in RTRP Case |
|
| 2/13/2014 | Employer Mandate to Offer Health Insurance Postpone...Again |
|
| 1/30/2014 | New Extension of Time for Portability Election |
|
| 1/28/2014 | IRS Funding Cut Despite Claims Made in Annual Report |
|
| 1/28/2014 | Taxpayer Wins Award for Tripping Over Phone Cord During an IRS Audit |
|
| 1/16/2014 | CPA Disbarred From Practice |
|
| 1/13/2014 | TheTaxBook Page Updates Now Available |
|
| 1/13/2014 | Identity Theft Refund Fraud |
|
| 1/13/2014 | Foster Care Payments for Son Not Excludable |
|
| 1/8/2014 | Medicaid Waiver Payments |
|
| 1/8/2014 | Taxpayer Not Liable for Tax on Fraudulent IRA Withdrawal |
|
| 1/6/2014 | Last Sale of the Year Ends this Wednesday (1/8/14) |
|
