Locked Unlock Customer Areas
Please Enter the 2020 Password
Remember Password Find Password
Portions of this website are reserved for our customers and a password is required for access.
Are you a WebLibrary subscriber?
If so, click here to log in to your subscription to view all articles in Tax Industry News.


Tax Industry News
Tax News Tax News       Company News Company News       Locked Customers Only, Password Required
Post Date   Description   
Locked1/6/2014Last Sale of the Year Ends this Wednesday (1/8/14)
Locked1/8/2014Medicaid Waiver Payments
Locked1/8/2014Taxpayer Not Liable for Tax on Fraudulent IRA Withdrawal
Locked1/13/2014TheTaxBook Page Updates Now Available
Locked1/13/2014Identity Theft Refund Fraud
Locked1/13/2014Foster Care Payments for Son Not Excludable
Locked1/16/2014CPA Disbarred From Practice
Locked1/28/2014IRS Funding Cut Despite Claims Made in Annual Report
Locked1/28/2014Taxpayer Wins Award for Tripping Over Phone Cord During an IRS Audit
Locked1/30/2014New Extension of Time for Portability Election
Locked2/13/2014TheTaxBook Voted the #1 Tax and Accounting Research System for the 2nd Year in a Row
Locked2/13/2014IRS Loses Appeal in RTRP Case
Locked2/13/2014Employer Mandate to Offer Health Insurance Postpone...Again
Locked2/18/20142.5 Million Jobs Lost Due to Health Care Reform
Locked2/18/2014Minimum Essential Coverage
Locked2/24/2014Chiropractor Arrested for Bribing IRS Auditor
Locked2/27/2014Employer Mandate Final Regulations
Locked2/27/2014IRS Offers Advice on How to Choose a Tax Preparer
Locked2/28/2014Auto Depreciation Limits
Locked3/20/2014Client Handouts CD Releases 7 New Handouts and Newsletter
Locked3/25/2014Employer-Provided Vehicles
Locked3/25/2014New Aggregate IRA Annual Rollover Limitation
Locked4/2/2014Reporting of Health Coverage by Employers
Locked4/2/2014Reporting of Health Coverage by Insurers
Locked4/2/2014Supplemental Unemployment Compensation Benefits Subject to FICA
Locked4/4/2014Charitable Deduction Accelerated for Typhoon Relief
Locked4/4/2014Health Care Reform Carves Out New Filing Status Exception
Locked4/9/2014Insider Trading Restitution Payments Deductible as a Loss
Locked4/23/2014TASC and Tax Materials, Inc Announce Joint Initiative
Locked4/30/2014HSA Inflation Adjusted Amounts
Locked5/7/2014PRESS RELEASE: TMI Selects ExamMatrix as Their Preferred Enrolled Agent and CPA Exam Review Provider
Locked5/12/2014New Email Scam
Locked5/12/2014Penalty Relief for Filing Form 5500 Late
Locked5/14/2014Miscellaneous Itemized Deductions for Estates and Trusts
Locked5/14/2014Tax Materials, Inc. Executive Editor Featured in EA Journal
Locked5/27/2014Repossession Gain on Principal Residence
Locked5/29/2014IRS Direct Pay
Locked6/2/2014IRS Reinstates Practitioners After Loving Case
Locked6/2/2014Partial IRA Rollover Allowed
Locked6/19/2014Long-Term Construction Contracts
Locked6/19/2014Deferred Compensation and FICA
Locked6/19/2014Alimony Compliance Gap
Locked6/25/2014Cost Basis is Zero Without Substantiation
Locked6/25/2014EINs No Longer Available by Phone
Locked6/25/2014Reimbursable Expenses Not Deductible
Locked6/27/2014Tax Materials, Inc. is attending all 5 IRS Nationwide Tax Forums
Locked6/27/2014Client Handouts CD Releases 5 New Handouts and Newsletter
Locked7/1/2014IRS Announces Voluntary Education Program for Unenrolled Return Preparers
Locked7/3/2014Taxpayer Bill of Rights
Locked7/9/2014Private Employers Can Sue the Federal Government Under the Religious Freedom Restoration Act
Locked7/9/2014Revised Circular 230 Simplifies Rules on Written Opinions
Locked7/14/2014Best Offer of the Year... Ends this Wednesday 7/16
Locked7/16/2014IRS Loses Billions on Amended Returns
Locked7/22/2014IRS Lacks Authority to Regulate Contingent Fees
Locked7/22/2014IRS Employee Suspended for Urging Taxpayers to Reelect President Obama
Locked7/22/2014Backup Withholding
Locked7/22/2014Unused ITINS to Expire After Five Years
Locked7/28/2014Split Among Circuits over Premium Tax Credit
Locked7/30/2014Money Market Fund Wash Sale Rule
Locked8/12/2014GAO Finds it Easy to Fake Application for Premium Tax Credit
Locked8/19/2014New Regulations Issued for Premium Tax Credit
Locked8/27/2014Tax Materials Inc. Releases Annual Federal Tax Refresher (AFTR) Course
Locked9/2/2014No Deduction Allowed for Substantial Business Use of RV
Locked9/8/2014IRS Identifies Five Ways to Spot Scam Phone Calls
Locked9/8/2014Business Leaders Survey on Health Care Reform Act
Locked9/25/2014IRS Explains Importance of Participating in AFSP
Locked9/25/2014Special Per Diem Rates
Locked9/26/2014IRA Funds Contributed to Civil Service Plan Not a Rollover
Locked10/1/2014Cafeteria Plan Elections to Change Health Coverage
Locked10/1/2014IRS May Not Be Collecting All Taxes
Locked10/3/2014Sale of Livestock on Account of Drought
Locked10/8/2014Local Lodging Expense Exception
Locked10/15/2014IRS Contacts Unenrolled Preparers About Voluntary Education Program
Locked10/15/20142015 Client Handouts CD Now Available
Locked10/17/2014CRP Payments for Non-Farmer
Locked10/27/2014IRS Announces 2015 Pension Plan Limitations
Locked10/27/2014Great Deals and Discounts ... Ends this Wednesday 10/29
Locked11/3/2014In 2015, Various Tax Benefits Increase Due to Inflation Adjustments
Locked11/5/2014AICPA Loses Lawsuit over Voluntary IRS Program
Locked11/12/2014IRS Cannot Regulate Disbarred Attorney’s Tax Preparation Business
Locked11/12/2014Questions About Withholding Errors of Additional Medicare Tax
Locked11/12/2014New Rules for HRAs
Locked11/14/2014One Rollover Per Year Rule Clarified
Locked11/20/2014Premium Tax Credit and Government Plans
Locked12/3/20142014 Client Tax Organizers and Engagement Letter Now Available
Locked12/11/2014Client Handouts CD Releases 2 New Handouts and Client Tax Organizers
Locked12/17/2014Tax Extenders - Late-Breaking News
Locked12/22/2014Standard Mileage Rate
Locked12/22/2014Deadline Nears for Return Preparers to Qualify for New AFSP Program
Locked12/23/2014IRS, National Tax Groups Offer Help Selecting a Tax Preparer; Tips, New Web Page Unveiled
Locked12/24/2014Achieving a Better Life Experience Act of 2014
Locked12/31/2014Health Care Reform - New for 2014
Locked1/6/2015FUTA Credit Reduction
Locked1/19/2015Health Care Organizer
Locked1/19/2015Health Coverage Exemption Certificate Number
Locked1/21/2015Impact of IRS Budget Cuts
Locked1/21/2015Employer-Provided Vehicles
Locked1/30/2015Penalty Relief Related to Advance Payment of Premium Tax Credit
Locked2/6/2015IRS Launches Directory of Federal Tax Return Preparers
Locked2/6/2015Purchase Price Adjustments and Rebates
Locked2/6/2015Consistent, Clear, and Conviction Makes for a Good Argument
Locked2/11/2015Auto Depreciation Limits
Locked2/11/2015Alimony Requires an Agreed Upon Amount
Locked2/11/2015Medical Marijuana and the Cost of Goods Sold Calculation
Locked2/13/2015Do Not Use Form 1099-C as a Collection Technique
Locked2/20/2015IRS Scraps Requirement to File Form 3115 for Certain Taxpayers
Locked2/25/2015New Problems for Health Care Reform
Locked2/25/2015Penalty Relief for HRAs
Locked3/4/2015Just Released: 2015 Client Handouts CD Updates for Inflation Adjusted Numbers
Locked3/5/2015No Need to Amend for Incorrect 1095-A
Locked3/5/2015Abandonment of Securities Was an Ordinary, not Capital Loss
Locked3/13/2015Gambling Safe Harbor
Locked3/30/2015IRS Expanding Relief for Incorrect Form 1095-A
Locked4/1/2015Client Handouts CD Releases 3 New Handouts and Newsletter
Locked4/8/2015Slain Officer Family Support Act of 2015
Locked4/8/2015Shareholders Liable for Corporate Tax after Sale of Stock
Locked4/8/2015Horse Farm Was a For-Profit Business
Locked4/15/2015Nonresident State Income Tax Not Deductible As Unreimbursed Partnership Expense
Locked4/29/2015Penalty Relief for Incorrect or Delayed Forms 1095-A
Locked5/5/2015Updated Log Book Allowed to Prove Real Estate Professional Status
Locked5/12/2015HSA Inflation Adjusted Amounts
Locked5/26/2015Emancipation Day and Patriots' Day
Locked5/27/2015RTRP Test Fee Refunds
Locked6/9/2015Penalty Relief for Late Filing of Form 5500-EZ
Locked6/9/2015IRS Statement on the Get Transcript Application
Locked6/18/2015Retirement Benefits Are Not Tax-Free Disability Benefits
Locked6/18/2015Vacation Home Was Not Converted to Rental
Locked6/24/2015Taxpayer’s Loan Repayment Was Not an Effort to Avoid COD Income
Locked6/24/2015Statistics of Income Reveal Tax Increase for High-Income Taxpayers
Locked7/2/2015Don’t Tax Our Fallen Public Safety Heroes Act
Locked7/2/2015IRS Announces New Steps to Fight Identity Theft
Locked7/2/2015Supreme Court Resolves Split Among Circuits Over Premium Tax Credit
Locked7/2/2015Defending Public Safety Employees’ Retirement Act
Locked7/6/2015Client Handouts CD Releases 3 New Handouts and Newsletter
Locked7/6/2015Tax Materials, Inc. is attending all 5 IRS Nationwide Tax Forums
Locked7/10/2015Trade Preferences Extension Act of 2015
Locked7/10/2015Power of Attorney Does Not Include Right to Sign Return
Locked7/10/2015Portability Election Final Regulations
Locked7/13/2015Best Offer of the Year ... Ends this Wednesday 7/15
Locked7/13/2015Tax Materials, Inc. Announces 2015 Summer Convention Schedule
Locked7/16/2015Tax-Exempt Status Revoked
Locked7/17/2015Final Regulations Following Supreme Court Ruling in Hobby Lobby
Locked7/17/2015Taxpayer Advocate Report to Congress
Locked7/28/2015Disguised Payments for Services Performed for a Partnership
Locked7/29/2015GAO Report on IRS Exempt Organization Selections
Locked8/24/2015Highway Bill Contains New Tax Law Changes
Locked8/24/2015New Rules for Extension of Time to File W-2
Locked8/24/2015Ratable Service Contracts Safe Harbor
Locked8/24/2015Mortgage Debt Limits Apply on a Per Taxpayer Basis
Locked8/31/2015Identity Protection Services Are Not Taxable
Locked8/31/2015Marijuana Seized by DEA Not Allowed as Cost of Goods Sold
Locked9/8/2015State of Washington Marijuana Excise Tax
Locked9/8/2015Due Date for New Basis Reporting Requirement
Locked9/18/2015Special Per Diem Rates
Locked9/18/2015Casual Clothing Issued to Police and Fire Fighters
Locked9/23/2015Estate Tax Liability Assumption Reduces Taxable Gift
Locked9/29/2015Business Was a Corporation for Tax Purposes
Locked9/30/2015Client Handouts CD Releases 3 New Handouts and Newsletter
Locked10/5/2015Sale of Livestock on Account of Drought
Locked10/5/2015Excluded Gain on Repossessed Residence
Locked10/7/2015Reliance on CPA Avoids Penalty
Locked10/12/2015CRP Payments for Non-Farmer
Locked10/14/2015AFSP Deadline Quickly Approaching - TMI Offers 3 New Options to Meet the CE Requirements
Locked10/26/2015IRS Announces 2016 Inflation Adjusted Amounts
Locked10/26/2015Levy and Social Security Disability Benefits
Locked10/26/2015Protecting Affordable Coverage for Employees Act
Locked10/26/2015Social Security COLA Increase for 2016
Locked10/26/2015Great Deals and Discounts ... Ends this Wednesday 10/28
Locked11/2/2015IRS Releases New Proposed Regulations For Same-Sex Marriages
Locked11/2/2015IRS Did Not Revoke PTINs for Unsuitable Preparers
Locked11/2/2015Funding Brother's Business is Not Deductible
Locked11/18/2015Bipartisan Budget Act of 2015
Locked11/18/2015New W-2 Verification Code
Locked11/23/2015Identity Theft
Locked11/30/2015De Minimis Safe Harbor Limit for Taxpayers Without an Applicable Financial Statement
Locked11/30/2015Remodel or Refresh a Qualified Building Safe Harbor
Locked12/7/2015Tax Professionals Should Perform Periodic Check of EFIN Status
Locked12/9/20152015 Client Tax Organizers and Engagement Letter Now Available
Locked12/18/2015Demutualization of Life Insurance Companies
Locked12/18/2015Fixing America’s Surface Transportation (FAST) Act
Locked12/18/2015Payroll Tax Early Interaction Initiative
Locked12/21/2015Vote for TheTaxBook - Nominated for 2016 Readers’ Choice Awards
Locked12/21/2015Tax Extenders - Tax Year 2015
Locked12/23/2015Standard Mileage Rate
Locked12/23/2015Tax Extenders Bill
Locked1/18/2016Basis Information Reporting
Locked1/18/2016Form 1095 Due Dates Extended
Locked1/18/2016Health Coverage Tax Credit
Locked1/28/2016IRS Warns Tax Preparers About Phishing Scams
Locked1/28/2016Hobby Losses Could Not Be Combined With Profitable Real Estate Business
Locked2/4/2016Taxpayer Bill of Rights: The Right to Be Informed
Locked2/9/2016Employer-Provided Vehicles
Locked2/9/2016Inflation Adjusted Amounts
Locked2/12/2016IRS Statement on E-filing PIN
Locked2/22/2016GoFundMe, Taxable Income vs. Tax Free Gift
Locked2/22/2016Due Date for New Basis Reporting Requirement
Locked3/7/2016Failure to File Penalty Increase
Locked3/7/2016Horse Breeding Was a Hobby, Not a Business
Locked3/7/2016Rental From S Corp to C Corp Was a Self-Rental
Locked4/5/2016Dependent for ACA Purposes
Locked4/5/2016IRS Audit Rates
Locked4/5/2016Due Date Delayed Again for Basis Reporting Requirement
Locked4/5/2016Limited Use of Small Employer Health Credit
Locked4/11/2016Auto Depreciation Limits
Locked4/11/2016Tax Court Judge Indicted for Tax Evasion
Locked4/11/2016Loan Guaranty Was a Prohibited Transaction
Locked4/12/2016IRS Offers New Cash Payment Option
Locked4/12/2016Social Security Benefit Loophole Ends Soon
Locked4/13/2016Office-In-Home for Rental Activity
Locked4/25/2016Sale of Scrap Metal Not Subject to Self-Employment Tax
Locked5/2/2016Horse Racing Activity Not a Hobby
Locked5/2/2016HSA Inflation Adjusted Amounts
Locked5/10/2016Professional Employer Organizations
Locked5/20/2016Designer Clothing Required for Job Not Deductible
Locked5/20/2016Dependent Care Exclusion for Sole Proprietors
Locked5/31/2016Education Credit Based on Amount Paid, Not Amount Billed
Locked6/8/2016Home Care Service Providers Were Independent Contractors
Locked6/8/2016Court Rules Cost-Sharing Subsidy Unconstitutional
Locked6/8/2016Correcting Depreciation Errors in Year of Sale
Locked6/14/2016IRS Warns of New Scam - the Federal Student Tax
Locked6/15/2016Application for CPEO Certification
Locked6/27/2016New Law to Affect Refunds in 2017
Locked6/27/2016Wages Paid to Children
Locked6/27/2016Qualified Real Property Business Debt
Locked6/29/2016Tax Materials, Inc. Announces Summer Seminar Schedule
Locked7/11/2016Compliance Costs of IRS Regulations
Locked7/11/2016Duty of Consistency
Locked7/11/2016Credible Testimony Allows Some Deductions Under Cohan Rule
Locked7/20/2016Income From Oil and Gas Interest Subject to SE Tax
Locked7/20/2016Recovering Missing Children Act
Locked7/20/2016Money Market Fund Gains and Losses
Locked7/25/2016IRS Expands Public Awareness Campaign on Data Security
Locked7/25/2016Best Offer of the Year ... Ends this Wednesday 7/27
Locked8/8/2016Foreign Lawyer's Educational Expenses to Practice in the U.S. Are Not Deductible
Locked8/8/2016Longer Life Expectancy Does Not Mean Greater Interest in Property
Locked8/8/2016Relief From Joint and Several Liability
Locked8/8/2016Write Off of Unusable Inventory
Locked8/30/2016ITIN Renewals
Locked8/30/2016Restricted Property
Locked8/30/2016Reduced Home Sale Exclusion
Locked8/30/2016Scam Mimics Tax Software Providers
Locked9/7/2016General Knowledge Not Deductible
Locked9/7/2016Real Estate Professional Status Still Requires Material Participation
Locked9/7/2016New Self-Certification Procedure for Missed Rollover Deadlines
Locked9/7/2016CPA’s Records Not Adequate to Substantiate Mileage
Locked9/21/2016Shareholders Liable for Unpaid Corporate Tax
Locked9/21/2016Completed Contract Method for Housing Development
Locked9/21/2016Reliance by a Foolish Victim of an Absurd Fraud is Still Theft
Locked9/27/2016IRS Warns of Fake CP2000 Notice Emails
Locked10/10/2016Special Per Diem Rates
Locked10/10/2016Tax Treatment of Forfeited Deposit
Locked10/10/2016New Private Debt Collection Program
Locked10/10/2016Excess IRA Contribution Penalty
Locked10/10/2016Coverdell ESAs Subject to One Rollover Per Year Rule
Locked10/24/2016Sale of Livestock on Account of Drought
Locked10/24/2016United States Appreciation for Olympians and Paralympians Act of 2016
Locked10/24/2016Losses Reportable on Corporation Return, Not Shareholder's Return
Locked10/24/2016Sale of Real Estate was Ordinary Income, Not Capital Gain
Locked10/24/2016Great Deals and Discounts ... Ends this Wednesday 10/26
Locked11/7/2016Inflation Adjusted Amounts for 2017
Locked11/7/2016New Due Date for Election to Claim Disaster Loss
Locked11/7/2016Social Security COLA Increase for 2017
Locked11/7/2016Paid Preparer's Due Diligence
Locked11/21/2016A Parent Cannot Be a Noncustodial Parent if He Lives With the Custodial Parent
Locked11/21/2016Extraordinary Personal Services Exception
Locked11/21/2016Identity Theft is the Hot Topic at Fall Tax Seminars
Locked12/5/2016Deferred Compensation Substantial Risk of Forfeiture
Locked12/5/2016IRS Launches New Online Tool to Assist Taxpayers with Basic Account Information
Locked12/5/2016ACA Information Return Deadline Extended
Locked12/13/2016Vehicle Expenses and Office in Home
Locked12/14/2016Market Reform and HRAs
Locked12/16/2016Standard Mileage Rate
Locked12/19/2016Vote for TheTaxBook - Nominated for 2017 Readers' Choice Awards
Locked12/19/20162016 Editions of TheTaxBook
Locked12/22/2016Recapture of Previously Deducted Farm Expenses Not Required
Locked12/28/2016The Combat-Injured Veterans Tax Fairness Act of 2016
Locked12/28/2016Partnership Expenses Not Deductible on Schedule C
Locked1/3/2017Charitable Deduction Requires Acknowledgment Letter
Locked1/3/2017Most Viewed Articles
Locked1/11/2017No Exceptions for Child Tax Credit Age Limit
Locked1/16/2017IRS Warns of Scam Emails Posing as Tax Clients
Locked1/17/2017Client Handouts Releases 2 New Handouts and Newsletter
Locked1/17/2017Contemporaneous vs. Reconstructed Records
Locked1/23/2017Hobby Loss Rules Can Apply to Non-Hobby Activities
Locked1/23/2017Executive Order on the Affordable Care Act
Locked1/30/2017C Corporation Accumulated Earnings Tax
Locked1/30/2017Employer-Provided Vehicles
Locked2/6/2017In Vitro Fertilization Expenses Not Deductible
Locked2/13/2017C Corporations Qualify for Automatic 6-Month Extension
Locked2/21/2017Claiming Child in a 50/50 Custody Arrangement
Locked2/21/2017Health Coverage Status No Longer Required to be Reported on Individual Tax Returns
Locked2/21/2017Passport Denied or Cancelled in Case of Unpaid Tax Debt
Locked2/21/2017TheTaxBook Voted #1 Tax & Accounting Research Solution in the 2017 CPA Practice Advisors Readers' Choice Awards
Locked3/1/2017Notice to Employees Under New HRA Rules
Locked3/7/2017Father on Drugs Gets Dependency Exemption Over Grandmother
Locked3/7/2017Wife Entitled to File Separate Return Even With Mental Illness
Locked3/7/2017Unclaimed Federal Income Tax Refunds Estimated at $1 Billion
Locked3/27/2017The Wrong Way to Transfer S Corporation Stock
Locked3/27/2017Earned Income Credit Allowed Even Without Business Records
Locked3/29/2017Auto Depreciation Limits
Locked4/4/2017Identity Theft Information for Tax Professionals
Locked4/11/2017Return Information May Be Disclosed to Determine Employer’s Tax Liability
Locked4/11/2017Creation of Loan Documents After the Fact Does Not Make it a Loan
Locked4/19/2017Arrests Made in IRS Phone Scam
Locked4/28/2017Tax Reform Fact Sheet Handed Out at White House Press Briefing
Locked5/1/201760-Day Rollover Hardship Waiver Allowed for Depressive Episode
Locked5/1/2017Employee Discounts Taxable to Employee When Provided to Friends
Locked5/1/2017IRS Communications with Unenrolled Return Preparers in Tax Court Cases
Locked5/1/2017IRS - Is It Really You?
Locked5/22/2017TheTaxBook Sponsored Webcast with TaxSpeaker (Bob Jennings)
Locked6/5/2017HSA Inflation Adjusted Amounts
Locked6/5/2017LLC Members Subject to SE Tax
Locked6/5/2017New Option for Claiming Research Credit
Locked6/5/2017New Section 179 Deduction and Bonus Depreciation Guidance
Locked6/7/2017PTIN System Down
Locked6/21/2017PTIN System Reopened
Locked6/26/2017Transfer to Partnership Shortly Before Death Subject to Estate Tax
Locked6/26/2017CEO Not Liable for Trust-Fund Tax
Locked6/26/2017Employer Provided Parking Benefits
Locked6/26/2017Health Care Inflation Adjusted Amounts
Locked6/30/2017New Scam Targets Tax Pros by Posing As CPE Providers
Locked7/17/2017Partnership Audit Regulations
Locked7/17/2017Portability Election Simplified Method
Locked7/17/2017PTIN Court Ruling
Locked7/17/2017Termination Payments Subject to SE Tax
Locked7/24/2017Spear Phishing Emails
Locked7/24/2017Penalty Applies Despite Taxpayer’s Good Intentions
Locked7/24/2017Adjusted Basis Required to Substantiate Charitable Contribution
Locked8/7/2017Pregame Meals 100% Deductible
Locked8/7/2017Court Rejects Constitutional Challenge of Facts and Circumstances Test
Locked8/7/2017Married Filing Jointly or Separately?
Locked8/14/2017No Reasonable Cause Exception for Deemed Distribution Rules
Locked8/14/2017Nonqualified Stock Options Not Subject to Railroad Retirement Tax
Locked8/14/2017Qualified Farmers for Charitable Contribution Purposes
Locked8/16/2017IRS Not Addressing Billions in Underreported Employment Taxes
Locked9/11/2017Gift Tax Paid by Donees
Locked9/11/2017Business Bad Debt vs. Nonbusiness Bad Debt
Locked9/11/2017National Average Premium for Bronze Level Coverage
Locked10/2/2017Leave-Based Donations
Locked10/2/2017No Automatic Exemption to Partnership Filing Requirement
Locked10/2/2017Penalty Relief for Certain Late Partnership Returns
Locked10/2/2017Taxpayer Says Repayment of APTC is Unfair
Locked10/10/2017Amount Realized Reduced by Gift of Equity
Locked10/10/2017Disaster Tax Relief Act of 2017
Locked10/10/2017Mowing Grass Disqualifies Foreign Earned Income Exclusion
Locked10/10/2017Sale of Livestock on Account of Drought
Locked10/10/2017Special Per Diem Rates
Locked10/23/2017Court Did Not Believe Taxpayer Spent $25,000 on Propane for a Space Heater
Locked10/23/2017Fake Insurance Tax Form Scam
Locked10/23/2017Reconstructing Records After a Natural Disaster
Locked10/23/2017Improper Filing Status is Not a Married Filing Separate Return
Locked11/6/2017Farm Rental Income Not Included in Self-Employment Income Despite Taxpayer’s Material Participation
Locked11/6/2017Inflation Adjusted Amounts for 2018
Locked11/6/2017New Partnership Section 754 Election Regulations
Locked11/6/2017Social Security COLA Increase for 2018
Locked11/20/2017Educational Expenses for Writing Doctoral Thesis Not Deductible
Locked11/20/2017Minister Housing Allowance Ruled Unconstitutional
Locked11/20/2017Unreasonable Management Fees Paid to a Controlled Corporation
Locked12/4/2017Defendant in Tax Fraud Case Gets New Trial
Locked12/4/2017Grandchildren of Partner Not Dependents of Taxpayer
Locked12/4/2017Updated 2018 Taxable Maximum Wage Subject to Social Security Tax
Locked12/11/2017Cosigner for Truck Loan Did Not Receive Cancellation of Debt Income
Locked12/11/2017Lock Box Control Does Not Relieve Responsibility for Unpaid Trust-Fund Taxes
Locked12/11/2017Repairs for Deteriorating Concrete Foundations
Locked12/18/2017Standard Mileage Rate
Locked12/20/2017Vote for TheTaxBook - Nominated for 2018 Readers' Choice Awards
Locked12/27/2017Tax Cuts and Jobs Act
Locked12/28/2017Property Taxes for 2018 Prepaid in 2017
Locked1/8/2018Partnership Audit Regulations
Locked1/12/2018IRS Warns of More Email Scams for 2018
Locked1/15/2018Withholding Tables for 2018
Locked1/15/2018Page Updates for the 2017 Editions Are Now Posted
Locked1/17/2018Most Viewed Articles
Locked1/17/2018Casualty Loss Safe Harbor Method for Personal Use Residence
Locked1/24/2018Loss Not Allowed for Lack of Economic Substance
Locked1/24/2018Due Dates for Certain Health Information Returns Extended
Locked1/25/2018Three ACA Taxes Suspended
Locked1/29/2018Ranch Activity Was Not a Hobby
Locked2/1/2018Additional Guidance on Withholding Rules
Locked2/6/2018IRS Warns of New Debt Collector Scam
Locked2/12/2018Bipartisan Budget Act of 2018
Locked2/15/2018Extension of Time for Safe Harbor for Damaged Concrete Foundations
Locked2/19/2018Proof by a Preponderance of the Evidence is Required for Repair Costs
Locked2/21/2018Forfeited Deposit on the Terminated Sale of Depreciable Business Property is Ordinary Income
Locked2/26/2018Short-Term, Limited-Duration Insurance
Locked2/28/2018Interest on Home Equity Loans
Locked2/28/2018One-Half Gain From Sale of House Not Alimony
Locked3/1/2018Qualified Improvement Property Technical Error
Locked3/6/2018Phishing Schemes Make IRS Dirty Dozen List of Tax Scams
Locked3/13/2018Updated 2018 Inflation Adjusted Amounts
Locked3/28/2018Deferred Foreign Income Transition Tax
Locked3/29/2018Consolidated Appropriations Act of 2018
Locked4/6/2018One Billion in Unclaimed 2014 Refunds
Locked4/18/2018Advances Were Equity Investments, Not Loans
Locked4/18/2018EAs No Longer Allowed to Use IRS Logo
Locked4/24/2018Auto Depreciation Limits
Locked4/26/2018New Scam Mimics IRS TAC Office
Locked4/30/2018HSA Relief
Locked5/2/2018Income of Disabled Vet Taxable Even When Funds Are Misappropriated
Locked5/10/2018Sheltering Business Profits in a Roth IRA
Locked5/11/2018Relief for Employers Claiming the Small Employer Health Insurance Credit
Locked5/23/2018HSA Inflation Adjusted Amounts
Locked5/23/2018IRS Warns of Form W-8BEN Scam
Locked5/23/2018Substantiation Required to Deduct an NOL Carryforward
Locked5/31/2018Health Care Inflation Adjusted Amounts
Locked6/4/2018Electronic Filing of Information Returns
Locked6/4/2018Reboot Your Home Office Router
Locked6/12/2018The Difference Between Criminal and Civil Penalties
Locked6/14/2018Mileage Logs Required to Deduct Business Mileage
Locked6/22/2018Allocating Partnership Liabilities for Disguised Sales
Locked6/26/2018Sales Tax on Internet Purchases
Locked6/27/2018Medical Marijuana Business Organized as an S Corporation
Locked6/27/2018Draft Copy of 2018 Form 1040
Locked7/9/2018Withdrawals by Shareholder Did Not Create Second Class of Stock
Locked7/9/2018No Reasonable Cause to Abate Late Filing Penalty
Locked7/17/2018Form 1098 Not Sufficient to Substantiate Mortgage Interest Deduction
Locked7/17/2018Miscellaneous Itemized Deductions for Estates and Trusts
Locked7/17/2018Veterans Owed Refunds for Overpayments Attributable to Disability Severance
Locked7/23/2018Preparer Due Diligence for Head of Household Filing Status
Locked7/25/2018Election Must Be Made by S Corporation
Locked7/26/2018Defendants Sentenced in India-Based Call Center Scam
Locked8/6/2018Safeguards Rule
Locked8/9/2018Education Expenses Guidance
Locked8/15/2018Deduction for Qualified Business Income Proposed Regulations
Locked8/21/2018Expert Witness Testimony Admissible Despite Views on Socialism
Locked8/22/2018Short-Term, Limited-Duration Insurance
Locked8/30/2018National Average Premium for Bronze Level Coverage
Locked8/30/2018Congressional Intent Concerning TCJA Technical Errors
Locked8/30/2018Annual Filing Season Program
Locked9/6/2018Charitable Contributions to Get Around the State Tax Deduction Limitation
Locked9/10/2018New Guidance on Qualifying Relative Rules
Locked9/12/2018State Credit Programs Clarification for Businesses
Locked9/20/2018Hardship Exemptions Can Now Be Obtained by Filing a Federal Tax Return
Locked9/24/2018PSA Contractor Did Not Qualify for Foreign Earned Income Exclusion
Locked9/24/2018Hurricane Florence Tax Relief
Locked9/27/2018Employer Credit for Paid Family and Medical Leave
Locked9/27/2018Exclusion for Reimbursed Moving Expenses
Locked10/1/2018Special Per Diem Rates
Locked10/10/2018Market Discount Rules
Locked10/10/2018Sale of Livestock on Account of Drought
Locked10/12/2018Entertainment Expense Deduction
Locked10/16/2018Hurricane Michael Relief
Locked10/17/2018Delay for Start of the 2019 Filing Season
Locked10/18/2018Social Security COLA Increase
Locked10/22/2018Premium Tax Credit, Shared Responsibility Penalty, and the Personal Exemption Deduction
Locked10/26/2018New Backup Withholding Rate
Locked10/29/2018Form W-4
Locked10/31/2018Religious Exemption From Health Coverage
Locked11/8/2018Music Club Not Operated for Profit
Locked11/14/2018Religious Exemption from Contraceptive Coverage
Locked11/19/2018Inflation Adjusted Amounts for 2019
Locked11/20/2018Preparer Due Diligence
Locked11/23/2018Proposed HRA Regulations
Locked11/23/2018Tax Transcript Scam
Locked11/28/2018Sales Tax, Shipping Dates, Organizers, and More
Locked12/3/2018Due Date for Filing Information Returns
Locked12/12/2018W-2 Scams
Locked12/12/2018Making Large Gifts Now Under TCJA
Locked12/17/2018Disallowance of Parking Expense Rule for Tax-Exempt Employers
Locked12/17/2018Disallowance of Parking Expense Rule Applies to Business Owned Parking Lots Used By Employees
Locked12/18/2018Standard Mileage Rate
Locked12/19/2018Electric Vehicle Credit
Locked1/3/2019Charitable Contribution in Exchange for State Tax Credit Safe Harbors
Locked1/8/2019More Regulations for the Centralized Partnership Audit Regime
Locked1/8/2019IRS Confirms Tax Refunds Will Be Issued During Government Shutdown
Locked1/15/2019IRS Shutdown
Locked1/16/2019IRS Lapsed Appropriations Contingency Plan
Locked1/21/2019Underpayment of Estimated Income Tax
Locked1/29/2019Rental Real Estate Safe Harbor
Locked1/29/2019Calculating W-2 Wages for Purposes of the QBI Deduction
Locked1/31/2019How Previously Suspended Losses Affect the QBI Deduction
Locked2/8/2019Justice Department Warns Taxpayers to Avoid Unscrupulous Tax Return Preparers
Locked2/12/2019Identity Protection Personal Identification Number (IP PIN)
Locked2/15/2019National Taxpayer Advocate Report to Congress
Locked2/19/2019Luxury Car Depreciation Limits Safe Harbor
Locked2/25/2019Gig Economy
Locked2/27/2019Computer Generated Penalties
Locked3/1/2019Innocent Spouse Relief
Locked3/5/2019Underpayment of Estimated Tax Penalty Relief for Farmers and Fishermen
Locked3/6/2019Refund Scams
Locked3/7/2019Gambling Losses Cannot Be Deducted as Casualty Losses
Locked3/19/2019PTIN Fees
Locked3/19/2019Penalty Relief for Capital Account Reporting on Schedule K-1
Locked3/22/2019Premium Tax Credit and Lump Sum Social Security Benefits
Locked3/22/2019Value of Stock Affected by After Death Events
Locked3/25/2019More Underpayment of Estimated Income Tax Penalty Relief
Locked3/25/2019Parsonage Allowance is Constitutional
Locked3/28/2019Electric Vehicle Credit
Locked3/29/2019IRS Revises EIN Application Process
Locked4/4/2019Association Health Plans Violate ACA
Locked4/4/2019Taxation of State Income Tax Refunds
Locked4/16/2019Pro Sports Employment Contracts
Locked4/22/2019Violation of Taxpayer Rights Does Not Invalidate Tax Liability
Locked4/29/2019Appeals Court Refuses to Overturn Tax Fraud Conviction
Locked5/1/2019Use 2018 Tax Return to Get 2019 Withholding Correct
Locked5/8/2019Strict Substantiation Requirements for Charitable Contributions
Locked5/13/2019Employer-Provided Vehicles
Locked5/17/2019LLC Disregarded for Income Tax Purposes is a Corporation for Employment Tax Purposes
Locked5/21/2019Tax Calculation Error in Schedule D Worksheet
Locked5/23/2019Auto Depreciation Limits
Locked5/29/2019Medicaid Waiver Payments Qualify for EIC
Locked6/3/2019HSA Inflation Adjusted Amounts
Locked6/3/2019Certified Professional Employer Organization (CPEO)
Locked6/3/2019Draft Version of Form W-4 for 2020
Locked6/17/2019Charitable Contribution in Exchange for State Tax Credit Safe Harbor
Locked6/18/2019Tax Scams Continue Year-Round
Locked6/27/2019Final HRA Regulations
Locked7/3/2019TCJA Guidance for Cooperatives and Patrons
Locked7/3/2019Partners in a Partnership That Owns a Disregarded Entity
Locked7/3/2019Taxpayer First Act of 2019
Locked7/11/2019Tax Security Checklist
Locked7/22/2019IRA Rollover
Locked7/22/2019Preventative Care for HSAs
Locked7/29/2019New Extension of Time to File Certain Partnership Returns
Locked7/29/2019Health Care Inflation Adjusted Amounts
Locked8/1/2019Late Election for Bonus Depreciation
Locked8/1/2019IRS Sending Letters on Virtual Currency Transactions
Locked8/7/2019Form 1040 for 2019 No Longer Fits on a Postcard
Locked8/12/2019Exception to Early Distribution Penalty for First Time Home Purchase
Locked8/12/2019Revocation of Passports
Locked8/15/2019Failure to Cash a Distribution Check
Locked8/26/2019Stigmatization Due to a Flood is Not a Casualty Loss
Locked8/26/2019Estimated Tax Penalty Automatic Waiver
Locked8/27/2019Federal Income Tax Withholding Methods
Locked8/27/2019New IRS Impersonation Email Scam
Locked9/3/2019DNA Testing Deductible as a Medical Expense
Locked9/5/2019Frivolous Copies of Amended Returns Not Subject to Penalty
Locked9/11/2019Withholding Estimator Tool for Employees With Self-Employment Income
Locked9/16/2019Business Bad Debt Deduction
Locked9/18/2019Bonus Depreciation Final Regulations
Locked9/18/2019Federal Court Shuts Down Orlando Tax Return Preparer
Locked9/18/2019TIGTA Report on Collection and Examination Activities
Locked9/24/2019New Enrolled Agent Logo
Locked9/26/2019Final Safe Harbor Rules for Rental Real Estate Activities
Locked9/30/2019Special Per Diem Rates
Locked10/2/2019Sale of Livestock on Account of Drought
Locked10/3/2019SALT Cap is Constitutional
Locked10/8/2019Partnership Liabilities Final Regulations
Locked10/14/2019Virtual Currency Guidance
Locked10/14/2019Two Million ITINs About to Expire
Locked10/14/2019Social Security COLA Increase
Locked10/24/2019IRS Urges Families to Teach Their Teens About Online Safety
Locked10/28/2019Disallowance of Business Deductions for Legal Medical Marijuana Dispensary is Constitutional
Locked11/6/2019Travel Expenses Allowed Without Log Book
Locked11/13/2019Inflation Adjusted Amounts for 2020
Locked11/19/2019Standard Mileage Method Rules Updated
Locked11/21/2019Repayment of Advanced Premium Tax Credit
Locked12/4/2019Updated Per Diem Guidance
Locked12/6/2019Due Date Extended for Certain Health Coverage Reporting
Locked12/6/2019Making Large Gifts Now Won't Harm Estates after 2025
Locked12/9/2019Foreign Tax Credit Final Regulations
Locked12/11/2019Justice Department Announces Settlement With Liberty Tax Services
Locked12/16/2019Partnership Capital Account Reporting
Locked12/19/2019Windows 7 Should No Longer Be Used for Tax Preparation
Locked12/23/2019Consolidated Appropriations Act of 2020
Locked12/31/2019Standard Mileage Rate
Locked1/7/2020Misdirected Direct Deposit Refund
Locked1/13/2020Bad Decisions Lead to Bad Results
Locked1/15/2020New and Improved Withholding Estimator
Locked1/20/2020Safe Harbor for Discharged Student Loans
Locked1/29/2020RMD for 2020
Locked2/5/2020Judicial Estoppel
Locked2/11/2020Valuation Rules for Employer-Provided Vehicles
Locked2/14/2020Proposed Regulations Update Income Tax Withholding Rules
Locked2/24/2020LLC Member At Risk for Personal Guarantee of Loan
Locked2/26/2020Farmers Electing Out of Uniform Capitalization Rules
Locked3/3/2020Meals and Entertainment Expenses Proposed Regulations
Locked3/3/2020Latest Justice Department Cases against Tax Preparers
Locked3/17/2020Constitutional Challenge to 10% Early Withdrawal Penalty
Locked3/17/2020High Deductible Health Plans and Expenses Related to COVID-19
Locked3/19/2020Families First Coronavirus Response Act
Locked3/21/2020IRS Extends Both Filing and Payment Deadline to July 15 and Eliminates the Balance Due Limits
Locked3/21/2020IRS Provides Guidance on the Families First Coronavirus Response Act
Locked3/27/2020IRS Provides Additional Guidance as a Result of COVID-19 Through a New People First Initiative
Locked3/28/2020Effective Date for Employment Tax Credits Under the Families First Coronavirus Response Act
Locked3/28/2020COVID-19 Scams
Locked3/28/2020Filing and Payment Deadline Additional Guidance
Locked3/28/2020Gift and Generation-Skipping Transfer Tax Filing and Payment Deadlines
Locked3/28/2020CARES Act Summary From Senate Committee on Finance
Locked3/30/2020Families First Coronavirus Response Act Questions & Answers
Locked3/31/2020IRS Issues Guidance on Economic Impact Payments
Locked4/1/2020Penalty for Failure to Deposit Employment Taxes
Locked4/2/2020Employee Retention Credit Questions and Answers
Locked4/2/2020Employee Retention Credit
Locked4/2/2020Social Security Recipients Will Automatically Receive Economic Impact Payments
Locked4/3/2020More COVID-19 Scams
Locked4/3/2020COVID-19 Related Tax Credits Questions & Answers
Locked4/6/2020Paycheck Protection Program
Locked4/10/2020Economic Injury Disaster Loan Emergency Advance
Locked4/10/2020Amended Partnership Returns
Locked4/13/2020More Filing Deadlines Extended
Locked4/13/2020Business Interest Expense Deduction
Locked4/13/2020Net Operating Loss (NOL) Carrybacks and Tentative Quick Refunds
Locked4/13/2020Emergency Cash Grants for College Students Impacted by Coronavirus Outbreak
Locked4/13/2020Website Available for Non-Filers to Enter Direct Deposit Information
Locked4/14/2020Federally Backed Mortgage Payments May be Suspended Due to COVID-19
Locked4/15/2020Economic Impact Payment Direct Deposit
Locked4/17/2020Updated Guidance for Net Operating Loss Tentative Refunds
Locked4/22/2020Bonus Depreciation for Qualified Improvement Property
Locked4/28/2020Simplified Return for Economic Impact Payment
Locked4/28/2020Travel Issues Affected by COVID-19
Locked5/4/2020Paycheck Protection Program and Nondeductible Expenses
Locked5/8/2020Economic Impact Payments Made Out to Deceased Individuals
Locked5/8/2020Estate or Non-Grantor Trust Expenses That Are Not Miscellaneous Itemized Deductions
Locked5/12/2020Why Economic Impact Payment Could Be Different Than Anticipated
Locked5/18/2020Health FSA Rules, Dependent Care Assistance Program Rules, and Other Health Plan Rules Modified in Response to COVID-19
Locked5/19/2020Paycheck Protection Program Loan Forgiveness
Locked5/21/2020HSA Inflation Adjusted Amounts
Locked5/27/2020Premium Tax Credit Proposed Regulations
Locked5/27/2020Withholding on Periodic Payments
Locked6/1/2020Postponing Deadlines for Certain Time-Sensitive Actions
Locked6/15/2020Paycheck Protection Program Flexibility Act of 2020
Locked6/16/2020PCORTF Fee
Locked6/16/2020Qualifying Relative Proposed Regulations
Locked6/19/2020Like-Kind Exchange Proposed Regulations
Locked6/22/2020Relief for Taxpayers Affected by COVID-19 Who Take Distributions or Loans From Retirement Plans
Locked6/24/2020Relief for RMDs That Were Waived Under the CARES Act
Locked6/30/2020Qualified Transportation Fringe Benefits (QTFs) Include Parking Lot Expenses
Locked7/13/2020PPP Loans Extended
Locked7/14/2020Sick Leave and Family Leave Wages Reporting Requirements
Locked7/14/2020Vehicle Depreciation Limits
Locked7/24/2020Health Care Inflation Adjusted Amounts
Locked7/28/2020Recapture of Excess Employment Tax Credits
Locked8/4/2020Electing Real Property Trades or Businesses
Locked8/12/2020Deferral of Payroll Taxes
Locked8/13/2020PPP Loan Forgiveness
Locked8/19/2020Form 1040-X Electronic Filing
Locked8/19/2020Taxpayers to Receive Interest for Delayed Refunds
Locked8/25/2020Failure to Deposit Penalty
Locked8/25/2020Payment Due Notices
Locked8/25/2020Per Diem Rates for 2021
Locked8/27/2020Economic Impact Payment and Injured Spouse Relief
Locked8/28/2020PPP Loan Treatment of Owners Update
Locked8/31/2020Deferral of Payroll Taxes Update
Locked9/9/2020IRS to Mail Special Letters to Non-Filers
Locked9/10/2020Medicaid Coverage of COVID-19 Testing
Locked9/15/2020Special Per Diem Rates
Locked9/23/2020Information Reporting for PPP Loans
Locked9/23/2020Sale of Livestock on Account of Drought
Locked9/29/2020Filing and Payment Deadlines Extended for Disasters
Locked10/7/2020Extension of Economic Impact Payment Non-Filer Option
Locked10/13/2020Court Orders Sale of Real Estate to Pay Gift and Estate Tax
Locked10/15/2020PPP Loan Updated Q&A
Locked10/16/2020Auditing for Due Diligence Compliance
Locked10/19/2020Social Security COLA Increase
Locked10/23/2020Partnership Capital Account Reporting
Locked10/28/2020Inflation Adjusted Amounts for 2021
Locked11/2/2020Form W-2 Reporting of Employee Social Security Tax Deferred Under Notice 2020-65
Locked11/5/2020COVID-19 Coverage for Treatments and Vaccines
Locked11/9/2020Multi-State Taxation and COVID-19
Locked11/11/2020Updated Life Expectancy Tables
Locked11/11/2020COVID-19 Text Scam
Locked11/12/2020State and Local Taxes Paid by Partnerships and S Corporations
Locked11/16/2020Bonus Depreciation Regulations
Locked11/19/2020Paycheck Protection Program and Deductible Expenses
Locked11/25/2020PCORTF Fee
Locked12/4/2020Identity Protection PIN Opt-In Program
Locked12/11/2020Qualified Transportation Fringe Benefits
Locked12/21/2020FinCEN Regulations on Virtual Currency
Locked12/22/2020Phase 4 COVID-19 Relief Bill
Locked12/28/2020IRS Updates Small Business Accounting Method Regulations
Locked12/28/2020Standard Mileage Rate
Locked12/31/2020Consolidated Appropriations Act, 2021
Locked1/14/2021COVID-19 Relief for Automobile Lease Valuation Rule
Locked1/15/2021TIGTA Report on Private Collection Agency Performance
Locked1/25/2021Filing Season Delayed Until February 12
Locked1/25/2021HRA Final Regulations
Locked1/25/2021Nondeductible Fines and Penalties Final Regulations
Locked1/25/2021Deferral of Employee Social Security Taxes
Locked1/25/2021Waiver of Certain Information Reporting Requirements
Locked2/1/2021Relief from Penalties Related to Reporting a Partner's Beginning Capital Account Balance
Locked2/1/2021Qualified Opportunity Fund
Locked2/3/2021New IRS Submit Forms 2848 and 8821 Online
Locked2/3/2021Unemployment Benefit Identity Theft Scam
Locked2/8/2021Safe Harbor for Eligible Educators
Locked2/12/2021IRS Issues Notice CP21C in Error
Locked2/18/2021EFIN Scam Alert
Locked2/18/2021Economic Impact Payment Lookup
Locked2/25/2021Health and Dependent Care Flexible Spending Arrangements
Locked3/1/2021IRS Issues CP59 in Error
Locked3/8/2021Employee Retention Credit Guidance
Locked3/16/2021American Rescue Plan Act of 2021 Summary
Locked3/16/2021American Rescue Plan Act of 2021
Locked3/16/2021IRS States Do Not File Amended Returns Yet
Locked3/16/2021IRS Begins Delivering Third Round of Economic Impact Payments to Americans
Locked3/18/2021Filing Deadline Extended to May 17
Locked3/19/2021New Due Diligence Requirements
Locked3/24/2021Exclusion of Unemployment Compensation
Locked3/29/2021IRS-CI Investigating COVID-19 Fraud
Locked3/29/2021PPE Deductible as Medical Expenses
Locked4/1/2021PPP Extension Act of 2021
Locked4/5/2021Emergency Aid Granted to Students
Locked4/5/2021Additional Tax Deadlines Extended to May 17
Locked4/8/2021IRS to Recalculate Taxes on Unemployment Benefits
Locked4/8/2021Employee Retention Credit Guidance for First and Second Quarters of 2021
Locked4/9/2021100-Percent Deduction for Business Meals