Charles Wismer, CEO, FincenFetch, discusses firms and FinCEN beneficial ownership information (BOI) report filing, ...

The IRS announced that it will open a supplemental claim process to help third-party payers and their clients resolve incorrect claims for the employee retention credit. The deadline is Nov. 22.

The IRS issued guidance for recipients of property from decedents on the basis-consistency requirement and for executors and others on basis-reporting requirements.

Q I’m not a cybersecurity expert. Is there a place I can go to learn more about my responsibilities to protect taxpayer data as a tax practitioner? A IRS Publications 4557, 1345, and 5709 are ...

Twenty-nine states have enacted a passthrough entity tax as a possible workaround to the federal state and local tax deduction cap.

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Treasury’s Financial Crimes Enforcement Network (FinCEN) made changes to its beneficial ownership information reporting rule in response to comments to a proposed rule.

The IRS will apply a six-factor test to determine whether payments to partners are disguised payments for services under proposed regulations. It is not uncommon for a partnership to attempt to make a ...

The IRS issued guidance for recipients of property from decedents on the basis-consistency requirement and for executors and others on basis-reporting requirements. The IRS said that crowdfunding ...

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The Tax Adviser is a monthly publication of the American Institute of CPAs, providing tax practitioners with timely, in-depth, practical, and comprehensive information on federal and state tax ...

An S corporation’s election to use specific accounting can alter the allocation of passthrough items in some cases.