The Tax Adviser14h
Corporate Transparency Act
Charles Wismer, CEO, FincenFetch, discusses firms and FinCEN beneficial ownership information (BOI) report filing, ...
The Tax Adviser4d
ERC supplemental claim process opened for third-party payroll companies
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 Tax Adviser14d
Final regs. issued on consistent-basis and basis-reporting rules
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 Tax Adviser1mon
Protecting taxpayer data (and where to even begin)
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 ...
The Tax Adviser2mon
S Corporation, Partnership & LLC Taxation
The IRS issued proposed regulations providing guidance on the corporate alternative minimum tax (AMT) and a notice that waives the penalty for failure to pay estimated tax with respect to the ...
The Tax Adviser3mon
C Corporation Income Taxation
The IRS issued proposed regulations providing guidance on the corporate alternative minimum tax (AMT) and a notice that waives the penalty for failure to pay estimated tax with respect to the ...
The Tax Adviser3mon
Partnership and LLC Taxation
U.S. persons owning an interest in a foreign partnership may be required to file Form 8865, and the partnership may also face additional U.S. filings. Although the general rules for how partners are ...
The Tax Adviser5mon
Taxation of Estates & Trusts
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 ...
The Tax Adviser5mon
C Corporation Income Taxation
An interesting issue can arise when a corporation must recapture dual consolidated losses on the sale of a foreign entity.
The Tax Adviser8mon
Reporting & Filing Requirements
The PSA uses a chat between friends in a coffee shop to educate small businesses about beneficial ownership information reporting, which 32.6 million businesses must file.
The Tax Adviser9mon
Reporting & Filing Requirements
The PSA uses a chat between friends in a coffee shop to educate small businesses about beneficial ownership information reporting, which 32.6 million businesses must file. FinCEN, which oversees ...
The Tax Adviser9mon
C Corporation Income Taxation
Andrea Gacki, director of the Financial Crimes Enforcement Network, reassured a House committee that the agency can act only against willful violations of the new beneficial ownership information ...