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税务播客:表格和指示周

  • 2022年1月24日

This week's topics: IRS issues updated substantially equal payment guidance; Final version of basis reporting form for S corporation shareholders issued by IRS; IRS clarifies how to report expenses used to obtain PPP forgiveness on Schedule M-2; IRS completes guidance on reporting options for timing of PPP loan forgiveness income recognition. 继续阅读

税收播客:用于PPP宽恕和S公司的费用

  • 2022年1月10日

This week's topics: IRS publishes detail on changes for amended returns and research credits; Taxpayers do not have to pay in tax IRS undercomputed when adjusting for unemployment compensation; Expenses used for PPP loan forgiveness do not reduce AAA for S corporations per IRS instructions; Information letter addresses when industry accountant becomes a paid preparer; An audio only version of this week’s update can be downloaded or streamed below 继续阅读

税务播客:美国国税局悄然改变网站指南

  • 2022年1月3日

This week's topics: IRS quietly revises Ida relief revision; Reagan-era regulations on conservation easements found to be invalid by Eleventh Circuit; IRS objects to attempt to use 7 month old valuation for GRAT; Taxpayer fails at attempt to use a deposit in collection case; Deadline arrives for taxpayers who deferred FICA/SECA to make first of two installment payments 继续阅读

税务播客:次日节礼日版

  • 2021年12月27日

This week's topics: IRS/Malta look to shut down promoted tax shelter; Lenders instructed not to issue Forms 1099C on discharges of student loans; §469 rental definition does not apply to self-employment income rules; IRS to issue letters on advance child tax credit and third economic impact payment; Hurricane Ida relief extended to February 15. 继续阅读

税收播客:BBBA不会很快推出

  • 2021年12月20日

This week's topics: BBBA fails to clear Congress before adjourning for the year and Senator Manchin states he is a no vote on this bill; Mileage rates released by the IRS; IRS updates automatic changes for small business accounting methods added by TCJA; IRS publishes, 以最小的变化, 年度披露收入程序 继续阅读

税收播客:第四季度ERC指导

  • 2021年12月13日

This week's topics: BBBA process continues but no Senate text yet available; Taxpayer discovers she needs to report K-1 income in year of divorce; IRS gives guidance for retroactive changes to 4th quarter ERC; IRS grants relief to certain partnerships filing short year returns related to Schedules K2 & K3 继续阅读

税务播客:BBA电子邮件周

  • 2021年12月6日

This week's topics: Tacit consent given for filing of joint tax return; “Money number” adjustments related to partnership items give rise to positive imputed adjustment; Entity type, 不能幸免vs. 合伙人的应税地位是决定合伙人是否符合参加BBA的资格的关键因素 继续阅读

税收播客:ERC发展回报

  • 2021年11月29日

This week's topics: IRS modifies 2021 Form 1065 draft instructions to add self-employment income information; IRS issues preliminary guidance on late repeal of Q4 ERC for most employers; Training to begin for agents for ERC audits in early 2022; Rejection of return due to suspected identity theft did not mean return was not filed before statute expired 继续阅读

税收播客:自我导向的IRA问题

  • 2021年11月22日

本周的主题:众议院通过BBBA, but not clear what the Senate will do; IRS clarifies 2021-2022 treatment of meals and incidentals per diem; Self-directed IRA implodes on taxpayer due to find that assets were held personally and commingled with other assets; IRS gives guidance on timing of PPP forgiveness income, 以及非常短期的BBA伙伴关系修订的回归救济 继续阅读