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Uncertain Tax Position Reporting.
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- Strategic Finance, 2024, p. 1
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- Article
2023 Tax Filing Issues.
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- Strategic Finance, 2024, v. 105, n. 7, p. 25
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- Article
SECURE 2.0 and Individual Taxpayers: The SECURE 2.0 Act of 2022 introduces and modifies tax laws for taxpayers to encourage increased retirement investment.
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- Strategic Finance, 2023, v. 105, n. 3, p. 18
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Reporting Ownership Information under the Corporate Transparency Act.
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- Strategic Finance, 2023, v. 105, n. 1, p. 22
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- Article
SECURE 2.0 AND SMALL BUSINESSES.
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- Strategic Finance, 2023, v. 104, n. 9, p. 15
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TAX YEAR 2022 FILING ISSUES: The 2022 tax filing season has begun, and there are a few updates and issues that tax preparers should be aware of that may apply to individual taxpayers.
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- Strategic Finance, 2023, v. 104, n. 7, p. 15
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- Article
DOCUMENTATION AND SMALL BUSINESSES: The Wolpert tax court case illustrates the importance of having good documentation to substantiate the deductibility of business expense when operating a small business.
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- Strategic Finance, 2022, v. 104, n. 6, p. 15
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- Article
MINIMUM TAX ON BOOK INCOME.
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- Strategic Finance, 2022, v. 104, n. 5, p. 17
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TAXPAYER BILL OF RIGHTS: At the federal level, the Taxpayer Bill of Rights describes an individual's rights before the government, while at the state level, it's about limiting tax increases by the government.
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- Strategic Finance, 2022, v. 104, n. 3, p. 15
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- Article
TAXATION OF A CANNABIS BUSINESS.
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- Strategic Finance, 2022, v. 104, n. 2, p. 17
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CONVERTING A PRIMARY RESIDENCE INTO A RENTAL PROPERTY.
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- Strategic Finance, 2022, v. 104, n. 1, p. 17
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- Article
VACATION AND HOME RENTAL.
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- Strategic Finance, 2022, v. 103, n. 11, p. 19
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TAXATION OF GIG INCOME.
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- Strategic Finance, 2022, v. 103, n. 8, p. 17
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EXCLUDING SECTION 1202 GAINS.
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- Strategic Finance, 2022, v. 103, n. 7, p. 19
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- Article
2021 YEAR-END TAX ISSUES.
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- Strategic Finance, 2021, v. 103, n. 6, p. 13
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- Article
ARPA 2021 EXPANDED TAX CREDITS: The American Rescue Plan Act of 2021 expanded the child and dependent care tax credit and the earned income tax credit for the 2021 tax year.
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- Strategic Finance, 2021, v. 103, n. 5, p. 17
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- Article
PAYCHECK PROTECTION PROGRAM LOAN DEDUCTIONS: Rather than file an amended 2020 tax return, some small businesses may be able to deduct in 2021 eligible business expenses that were paid or incurred in 2020 and related to a Paycheck Protection Program loan.
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- Strategic Finance, 2021, v. 103, n. 2, p. 18
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- Article
RESTAURANT MEAL DEDUCTIONS: IRS Notice 2021-25 provides guidance on what qualifies as a restaurant regarding the temporary 100% deduction for food or beverages expenses paid or incurred in 2021 and 2022.
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- Strategic Finance, 2021, v. 103, n. 1, p. 17
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DUE DILIGENCE PENALTIES FOR PREPARERS: Tax return preparers need to watch out for possible penalties for failing to meet the due diligence requirements as prescribed under IRC §6695.
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- Strategic Finance, 2021, v. 102, n. 12, p. 15
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AMERICAN RESCUE PLAN ACT OF 2021: The third COVID-19 stimulus package contains tax relief for individuals for the 2020 and 2021 tax years.
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- Strategic Finance, 2021, v. 102, n. 11, p. 15
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CONSOLIDATED APPROPRIATIONS ACT, 2021.
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- Strategic Finance, 2021, v. 102, n. 10, p. 15
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TREATMENT OF INHERITED PLANS AND IRAs.
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- Strategic Finance, 2021, v. 102, n. 9, p. 17
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LIVESTOCK SOLD ON ACCOUNT OF DROUGHT.
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- Strategic Finance, 2021, v. 102, n. 8, p. 15
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2020 YEAR-END TAX ISSUES: Most 2020 tax filings--for individuals as well as businesses--will likely be impacted by the many recent changes made to U.S. federal tax law.
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- Strategic Finance, 2020, v. 102, n. 6, p. 13
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- Article
Business Tax Planning Issues for 2021.
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- Journal of Financial Service Professionals, 2020, v. 74, n. 6, p. 39
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Retirement Income Planning Issues for 2021.
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- Journal of Financial Service Professionals, 2020, v. 74, n. 5, p. 82
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The Effects of Economic and Social Bonds with Clients on Tax Professionals' Recommendations.
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- Journal of the American Taxation Association, 2020, v. 42, n. 2, p. 145, doi. 10.2308/atax-52509
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- Article
QUALIFIED IMPROVEMENT PROPERTY.
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- Strategic Finance, 2020, v. 102, n. 3, p. 17
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FORGIVEN STUDENT LOANS: TAXABLE OR TAX-EXEMPT?
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- Strategic Finance, 2020, v. 102, n. 2, p. 17
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TAX CREDITS FOR PENSION PLAN START-UP COSTS: The SECURE Act provides small business owners with more incentives to set up retirement plans for their employees.
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- Strategic Finance, 2020, v. 101, n. 12, p. 17
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KIDDIE TAX AND EXTENDING EXPIRED TAX PROVISIONS.
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- Strategic Finance, 2020, v. 101, n. 9, p. 16
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- Article
401(k) HARDSHIP DISTRIBUTIONS: Regulations pertaining to hardship distributions from 401(k) plans will make it easier for an employee who seeks to receive a distribution on account of an immediate and heavy financial need.
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- Strategic Finance, 2020, v. 101, n. 8, p. 15
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AIDING OR ABETTING UNDERSTATEMENT PENALTIES: Those who aid or assist taxpayers to understate their tax liability do so at their peril because there is no statute of limitations to the penalties under IRC §6701.
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- Strategic Finance, 2019, v. 101, n. 6, p. 13
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EXCESS SALT ITEMIZED DEDUCTIONS: The U.S. Treasury Department has issued guidance on the taxation of state and local tax refunds resulting from the Tax Cuts and Jobs Act.
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- Strategic Finance, 2019, v. 101, n. 4, p. 12
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Final Rules Developed for the Section 199A Deduction.
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- Journal of Financial Service Professionals, 2019, v. 73, n. 5, p. 44
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BACKDOOR ROTH IRAs.
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- Strategic Finance, 2019, v. 101, n. 2, p. 13
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THE PROPOSED REVISED OVERTIME RULES.
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- Strategic Finance, 2019, v. 101, n. 1, p. 16
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DEDUCTING AUTOMOBILE BUSINESS COSTS.
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- Strategic Finance, 2019, v. 100, n. 9, p. 21
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Implications of the New Flow-Through Deduction for Financial Service Professionals.
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- Journal of Financial Service Professionals, 2019, v. 73, n. 1, p. 85
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TAX PITFALLS OF FLIPPING HOUSES.
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- Strategic Finance, 2019, v. 100, n. 7, p. 16
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DEPRECIATION AND THE TCJA.
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- Strategic Finance, 2018, v. 100, n. 6, p. 18
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THE LIMITED SALT DEDUCTION: The U.S. Treasury Dept. has issued proposed regulations to negate states' legislative efforts to circumvent the new limitations on state and local property tax deductions.
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- Strategic Finance, 2018, v. 100, n. 5, p. 20
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TAXATION OF CHILDREN'S UNEARNED INCOME.
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- Strategic Finance, 2018, v. 100, n. 4, p. 16
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OPPORTUNITY ZONE LEGISLATION.
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- Strategic Finance, 2018, v. 100, n. 2, p. 16
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The Tax Cuts and Jobs Act: Implications for Financial Professionals.
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- Journal of Financial Service Professionals, 2018, v. 72, n. 4, p. 62
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HOBBY GROSS INCOME AND EXPENSES AFTER THE TCJA.
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- Strategic Finance, 2018, v. 100, n. 1, p. 15
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2017 TAX-YEAR FILING ISSUES.
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- Strategic Finance, 2017, v. 99, n. 6, p. 14
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TIPS AND SERVICE CHARGES: AN EMPLOYER'S RESPONSIBILITIES.
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- Strategic Finance, 2017, v. 99, n. 4, p. 16
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WHEN TO REPORT GIFTS.
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- Strategic Finance, 2017, v. 99, n. 3, p. 20
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Does the Content of Pro Forma Earnings Influence Nonprofessional Investors?
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- Management Accounting Quarterly, 2017, v. 18, n. 4, p. 1
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- Article