Resources Archive
December 4, 2018
TSCPA 2018 CPE Expo - San Antonio... [ read ]
December 4, 2018
Howard CPAs Seminar... [ read ]
November 30, 2018
TSCPA 2018 CPE Expo - Dallas... [ read ]
November 28, 2018
Reacting and Responding to the Commencement of an IRS Criminal Investigation...
[ read ]
How a taxpayer or tax professional reacts and responds to a visit by IRS criminal investigators may mean the difference between a criminal indictment and the IRS declining to pursue a criminal case.
November 27, 2018
Changes Are Coming to Form 8867 and Preparer Due Diligence Requirements...
[ read ]
Significant changes are coming to Form 8867, Paid Preparer's Due Diligence Checklist, and the associated requirements for the 2019 filing season. On November 5, 2018, the IRS issued final regulations under Treas. Reg. 1.6695-2 to clarify when and how return preparers must conduct due diligence.
November 26, 2018
What to Do When the IRS Shows Up at Your Client's Door...
[ read ]
Josh Ungerman published the article, "What to do When the IRS Shows Up at Your Client's Door," in the Dallas Bar Association Headnotes, December 2018, Volume 43, Number 12.
November 21, 2018
If You Use it, You Won't Lose It: IRS Says Taxpayers Won't Lose Benefit of Higher Gift Tax Exemption...
[ read ]
Apparently the IRS is feeling the holiday spirit. The IRS just proposed regulations allowing taxpayers to lock-in the higher gift tax exclusion amount, which was raised under the 2017 Tax Act from $5 million to $10 million per person (indexed for inflation). For married couples, the combined exclusion amount for 2018 is $22,360,000. Under these proposed regulations any future decrease in the exclusion amount will not cause otherwise non-taxable transfers made at a time when the exclusion amount was higher to be taxable - ever. Thanks Uncle Sam!
November 20, 2018
Update from the IRS Regarding Like-Kind Exchanges...
[ read ]
On November 19th, the IRS issued IR-2018-227, reminding taxpayers that Like-Kind exchange tax treatment is now generally limited to exchanges in real property that is held for use in a trade or business or for investment. Real property includes land and generally anything built on or attached to it. An exchange of real property held primarily for sale still does not qualify as a Like-Kind exchange.
November 19. 2018
The IRS Continues Assessing Employer Shared Responsibility Payments...
[ read ]
The IRS continues issuing Letter 226-J notices proposing assessments that are commonly referred to as "employer penalties" under the Affordable Care Act. The letters state that the IRS has made a preliminary calculation of the employer's Employer Shared Responsibility Payment ("ESRP") obligation. Letter 226-J is typically accompanied by Form 14764, ESRP Response; Form 14765, Employee Premium Tax Credit Listing; and states the amount of the proposed ESRP. Employers who disagree with the proposed ESRP must complete and return Form 14764 within thirty days and identify any errors in the letter on Form 14765. In addition, the IRS frequently issues a Letter 227-K or Letter 227-L to provide employers additional information about the proposed ESRP.
November 16, 2018
Texas CPA Tax Institute... [ read ]
Page 66 of 100
- <<
- 1
- 2
- 3
- 4
- 5
- 6
- 7
- 8
- 9
- 10
- 11
- 12
- 13
- 14
- 15
- 16
- 17
- 18
- 19
- 20
- 21
- 22
- 23
- 24
- 25
- 26
- 27
- 28
- 29
- 30
- 31
- 32
- 33
- 34
- 35
- 36
- 37
- 38
- 39
- 40
- 41
- 42
- 43
- 44
- 45
- 46
- 47
- 48
- 49
- 50
- 51
- 52
- 53
- 54
- 55
- 56
- 57
- 58
- 59
- 60
- 61
- 62
- 63
- 64
- 65
- 66
- 67
- 68
- 69
- 70
- 71
- 72
- 73
- 74
- 75
- 76
- 77
- 78
- 79
- 80
- 81
- 82
- 83
- 84
- 85
- 86
- 87
- 88
- 89
- 90
- 91
- 92
- 93
- 94
- 95
- 96
- 97
- 98
- 99
- 100
- >>
- Last
