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Tax Industry News
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Locked5/22/20175/22/2017TheTaxBook Sponsored Webcast with TaxSpeaker (Bob Jennings)
Locked2/21/20172/21/2017TheTaxBook Voted #1 Tax & Accounting Research Solution in the 2017 CPA Practice Advisors Readers' Choice Awards
Locked1/13/20141/13/2014TheTaxBook Page Updates Now Available
Locked2/13/20142/13/2014TheTaxBook Voted the #1 Tax and Accounting Research System for the 2nd Year in a Row
Locked2/18/20142/18/20142.5 Million Jobs Lost Due to Health Care Reform
Locked12/3/201412/3/20142014 Client Tax Organizers and Engagement Letter Now Available
Locked10/15/201410/15/20142015 Client Handouts CD Now Available
Locked12/9/201512/9/20152015 Client Tax Organizers and Engagement Letter Now Available
Locked12/19/201612/19/20162016 Editions of TheTaxBook
Locked5/1/20175/1/201760-Day Rollover Hardship Waiver Allowed for Depressive Episode
Locked11/21/201611/21/2016A Parent Cannot Be a Noncustodial Parent if He Lives With the Custodial Parent
Locked3/5/20153/5/2015Abandonment of Securities Was an Ordinary, not Capital Loss
Locked12/5/201612/5/2016ACA Information Return Deadline Extended
Locked12/24/201412/24/2014Achieving a Better Life Experience Act of 2014
Locked2/1/20182/1/2018Additional Guidance on Withholding Rules
Locked7/24/20177/24/2017Adjusted Basis Required to Substantiate Charitable Contribution
Locked4/18/20184/18/2018Advances Were Equity Investments, Not Loans
Locked10/14/201510/14/2015AFSP Deadline Quickly Approaching - TMI Offers 3 New Options to Meet the CE Requirements
Locked11/5/201411/5/2014AICPA Loses Lawsuit over Voluntary IRS Program
Locked6/19/20146/19/2014Alimony Compliance Gap
Locked2/11/20152/11/2015Alimony Requires an Agreed Upon Amount
Locked6/22/20186/22/2018Allocating Partnership Liabilities for Disguised Sales
Locked10/10/201710/10/2017Amount Realized Reduced by Gift of Equity
Locked8/30/20188/30/2018Annual Filing Season Program
Locked4/29/20194/29/2019Appeals Court Refuses to Overturn Tax Fraud Conviction
Locked6/15/20166/15/2016Application for CPEO Certification
Locked4/19/20174/19/2017Arrests Made in IRS Phone Scam
Locked4/4/20194/4/2019Association Health Plans Violate ACA
Locked5/23/20195/23/2019Auto Depreciation Limits
Locked3/29/20173/29/2017Auto Depreciation Limits
Locked4/24/20184/24/2018Auto Depreciation Limits
Locked4/11/20164/11/2016Auto Depreciation Limits
Locked2/11/20152/11/2015Auto Depreciation Limits
Locked2/28/20142/28/2014Auto Depreciation Limits
Locked7/22/20147/22/2014Backup Withholding
Locked1/13/20201/13/2020Bad Decisions Lead to Bad Results
Locked1/18/20161/18/2016Basis Information Reporting
Locked7/13/20157/13/2015Best Offer of the Year ... Ends this Wednesday 7/15
Locked7/25/20167/25/2016Best Offer of the Year ... Ends this Wednesday 7/27
Locked7/14/20147/14/2014Best Offer of the Year... Ends this Wednesday 7/16
Locked11/18/201511/18/2015Bipartisan Budget Act of 2015
Locked2/12/20182/12/2018Bipartisan Budget Act of 2018
Locked9/18/20199/18/2019Bonus Depreciation Final Regulations
Locked9/16/20199/16/2019Business Bad Debt Deduction
Locked9/11/20179/11/2017Business Bad Debt vs. Nonbusiness Bad Debt
Locked9/8/20149/8/2014Business Leaders Survey on Health Care Reform Act
Locked9/29/20159/29/2015Business Was a Corporation for Tax Purposes
Locked1/30/20171/30/2017C Corporation Accumulated Earnings Tax
Locked2/13/20172/13/2017C Corporations Qualify for Automatic 6-Month Extension
Locked10/1/201410/1/2014Cafeteria Plan Elections to Change Health Coverage
Locked1/29/20191/29/2019Calculating W-2 Wages for Purposes of the QBI Deduction
Locked9/18/20159/18/2015Casual Clothing Issued to Police and Fire Fighters
Locked1/17/20181/17/2018Casualty Loss Safe Harbor Method for Personal Use Residence
Locked6/26/20176/26/2017CEO Not Liable for Trust-Fund Tax
Locked6/3/20196/3/2019Certified Professional Employer Organization (CPEO)
Locked6/17/20196/17/2019Charitable Contribution in Exchange for State Tax Credit Safe Harbor
Locked1/3/20191/3/2019Charitable Contribution in Exchange for State Tax Credit Safe Harbors
Locked9/6/20189/6/2018Charitable Contributions to Get Around the State Tax Deduction Limitation
Locked4/4/20144/4/2014Charitable Deduction Accelerated for Typhoon Relief
Locked1/3/20171/3/2017Charitable Deduction Requires Acknowledgment Letter
Locked2/24/20142/24/2014Chiropractor Arrested for Bribing IRS Auditor
Locked2/21/20172/21/2017Claiming Child in a 50/50 Custody Arrangement
Locked12/11/201412/11/2014Client Handouts CD Releases 2 New Handouts and Client Tax Organizers
Locked7/6/20157/6/2015Client Handouts CD Releases 3 New Handouts and Newsletter
Locked4/1/20154/1/2015Client Handouts CD Releases 3 New Handouts and Newsletter
Locked9/30/20159/30/2015Client Handouts CD Releases 3 New Handouts and Newsletter
Locked6/27/20146/27/2014Client Handouts CD Releases 5 New Handouts and Newsletter
Locked3/20/20143/20/2014Client Handouts CD Releases 7 New Handouts and Newsletter
Locked1/17/20171/17/2017Client Handouts Releases 2 New Handouts and Newsletter
Locked9/21/20169/21/2016Completed Contract Method for Housing Development
Locked7/11/20167/11/2016Compliance Costs of IRS Regulations
Locked2/27/20192/27/2019Computer Generated Penalties
Locked8/30/20188/30/2018Congressional Intent Concerning TCJA Technical Errors
Locked2/6/20152/6/2015Consistent, Clear, and Conviction Makes for a Good Argument
Locked3/29/20183/29/2018Consolidated Appropriations Act of 2018
Locked12/23/201912/23/2019Consolidated Appropriations Act of 2020
Locked1/17/20171/17/2017Contemporaneous vs. Reconstructed Records
Locked6/8/20166/8/2016Correcting Depreciation Errors in Year of Sale
Locked12/11/201712/11/2017Cosigner for Truck Loan Did Not Receive Cancellation of Debt Income
Locked6/25/20146/25/2014Cost Basis is Zero Without Substantiation
Locked10/23/201710/23/2017Court Did Not Believe Taxpayer Spent $25,000 on Propane for a Space Heater
Locked8/7/20178/7/2017Court Rejects Constitutional Challenge of Facts and Circumstances Test
Locked6/8/20166/8/2016Court Rules Cost-Sharing Subsidy Unconstitutional
Locked10/10/201610/10/2016Coverdell ESAs Subject to One Rollover Per Year Rule
Locked1/16/20141/16/2014CPA Disbarred From Practice
Locked9/7/20169/7/2016CPA’s Records Not Adequate to Substantiate Mileage
Locked4/11/20174/11/2017Creation of Loan Documents After the Fact Does Not Make it a Loan
Locked7/11/20167/11/2016Credible Testimony Allows Some Deductions Under Cohan Rule
Locked10/12/201510/12/2015CRP Payments for Non-Farmer
Locked10/17/201410/17/2014CRP Payments for Non-Farmer
Locked11/30/201511/30/2015De Minimis Safe Harbor Limit for Taxpayers Without an Applicable Financial Statement
Locked12/22/201412/22/2014Deadline Nears for Return Preparers to Qualify for New AFSP Program
Locked8/15/20188/15/2018Deduction for Qualified Business Income Proposed Regulations
Locked12/4/201712/4/2017Defendant in Tax Fraud Case Gets New Trial
Locked7/26/20187/26/2018Defendants Sentenced in India-Based Call Center Scam
Locked7/2/20157/2/2015Defending Public Safety Employees’ Retirement Act
Locked6/19/20146/19/2014Deferred Compensation and FICA
Locked12/5/201612/5/2016Deferred Compensation Substantial Risk of Forfeiture
Locked3/28/20183/28/2018Deferred Foreign Income Transition Tax
Locked10/17/201810/17/2018Delay for Start of the 2019 Filing Season
Locked12/18/201512/18/2015Demutualization of Life Insurance Companies
Locked5/20/20165/20/2016Dependent Care Exclusion for Sole Proprietors
Locked4/5/20164/5/2016Dependent for ACA Purposes
Locked5/20/20165/20/2016Designer Clothing Required for Job Not Deductible
Locked10/28/201910/28/2019Disallowance of Business Deductions for Legal Medical Marijuana Dispensary is Constitutional
Locked12/17/201812/17/2018Disallowance of Parking Expense Rule Applies to Business Owned Parking Lots Used By Employees
Locked12/17/201812/17/2018Disallowance of Parking Expense Rule for Tax-Exempt Employers
Locked10/10/201710/10/2017Disaster Tax Relief Act of 2017
Locked7/28/20157/28/2015Disguised Payments for Services Performed for a Partnership
Locked9/3/20199/3/2019DNA Testing Deductible as a Medical Expense
Locked2/13/20152/13/2015Do Not Use Form 1099-C as a Collection Technique
Locked7/2/20157/2/2015Don’t Tax Our Fallen Public Safety Heroes Act
Locked6/27/20186/27/2018Draft Copy of 2018 Form 1040
Locked6/3/20196/3/2019Draft Version of Form W-4 for 2020
Locked4/5/20164/5/2016Due Date Delayed Again for Basis Reporting Requirement
Locked12/6/201912/6/2019Due Date Extended for Certain Health Coverage Reporting
Locked12/3/201812/3/2018Due Date for Filing Information Returns
Locked2/22/20162/22/2016Due Date for New Basis Reporting Requirement
Locked9/8/20159/8/2015Due Date for New Basis Reporting Requirement
Locked1/24/20181/24/2018Due Dates for Certain Health Information Returns Extended
Locked7/11/20167/11/2016Duty of Consistency
Locked3/27/20173/27/2017Earned Income Credit Allowed Even Without Business Records
Locked4/18/20184/18/2018EAs No Longer Allowed to Use IRS Logo
Locked5/31/20165/31/2016Education Credit Based on Amount Paid, Not Amount Billed
Locked8/9/20188/9/2018Education Expenses Guidance
Locked11/20/201711/20/2017Educational Expenses for Writing Doctoral Thesis Not Deductible
Locked6/25/20146/25/2014EINs No Longer Available by Phone
Locked7/25/20187/25/2018Election Must Be Made by S Corporation
Locked12/19/201812/19/2018Electric Vehicle Credit
Locked3/28/20193/28/2019Electric Vehicle Credit
Locked6/4/20186/4/2018Electronic Filing of Information Returns
Locked5/26/20155/26/2015Emancipation Day and Patriots' Day
Locked5/1/20175/1/2017Employee Discounts Taxable to Employee When Provided to Friends
Locked9/27/20189/27/2018Employer Credit for Paid Family and Medical Leave
Locked2/27/20142/27/2014Employer Mandate Final Regulations
Locked2/13/20142/13/2014Employer Mandate to Offer Health Insurance Postpone...Again
Locked6/26/20176/26/2017Employer Provided Parking Benefits
Locked5/13/20195/13/2019Employer-Provided Vehicles
Locked3/25/20143/25/2014Employer-Provided Vehicles
Locked1/21/20151/21/2015Employer-Provided Vehicles
Locked2/9/20162/9/2016Employer-Provided Vehicles
Locked1/30/20171/30/2017Employer-Provided Vehicles
Locked10/12/201810/12/2018Entertainment Expense Deduction
Locked9/23/20159/23/2015Estate Tax Liability Assumption Reduces Taxable Gift
Locked8/26/20198/26/2019Estimated Tax Penalty Automatic Waiver
Locked8/12/20198/12/2019Exception to Early Distribution Penalty for First Time Home Purchase
Locked10/10/201610/10/2016Excess IRA Contribution Penalty
Locked10/5/201510/5/2015Excluded Gain on Repossessed Residence
Locked9/27/20189/27/2018Exclusion for Reimbursed Moving Expenses
Locked1/23/20171/23/2017Executive Order on the Affordable Care Act
Locked8/21/20188/21/2018Expert Witness Testimony Admissible Despite Views on Socialism
Locked2/15/20182/15/2018Extension of Time for Safe Harbor for Damaged Concrete Foundations
Locked11/21/201611/21/2016Extraordinary Personal Services Exception
Locked8/15/20198/15/2019Failure to Cash a Distribution Check
Locked3/7/20163/7/2016Failure to File Penalty Increase
Locked10/23/201710/23/2017Fake Insurance Tax Form Scam
Locked11/6/201711/6/2017Farm Rental Income Not Included in Self-Employment Income Despite Taxpayer’s Material Participation
Locked3/7/20173/7/2017Father on Drugs Gets Dependency Exemption Over Grandmother
Locked9/18/20199/18/2019Federal Court Shuts Down Orlando Tax Return Preparer
Locked8/27/20198/27/2019Federal Income Tax Withholding Methods
Locked6/27/20196/27/2019Final HRA Regulations
Locked7/17/20157/17/2015Final Regulations Following Supreme Court Ruling in Hobby Lobby
Locked9/26/20199/26/2019Final Safe Harbor Rules for Rental Real Estate Activities
Locked12/18/201512/18/2015Fixing America’s Surface Transportation (FAST) Act
Locked8/8/20168/8/2016Foreign Lawyer's Educational Expenses to Practice in the U.S. Are Not Deductible
Locked12/9/201912/9/2019Foreign Tax Credit Final Regulations
Locked2/21/20182/21/2018Forfeited Deposit on the Terminated Sale of Depreciable Business Property is Ordinary Income
Locked8/7/20198/7/2019Form 1040 for 2019 No Longer Fits on a Postcard
Locked1/18/20161/18/2016Form 1095 Due Dates Extended
Locked7/17/20187/17/2018Form 1098 Not Sufficient to Substantiate Mortgage Interest Deduction
Locked10/29/201810/29/2018Form W-4
Locked1/13/20141/13/2014Foster Care Payments for Son Not Excludable
Locked9/5/20199/5/2019Frivolous Copies of Amended Returns Not Subject to Penalty
Locked11/2/201511/2/2015Funding Brother's Business is Not Deductible
Locked1/6/20151/6/2015FUTA Credit Reduction
Locked3/7/20193/7/2019Gambling Losses Cannot Be Deducted as Casualty Losses
Locked3/13/20153/13/2015Gambling Safe Harbor
Locked8/12/20148/12/2014GAO Finds it Easy to Fake Application for Premium Tax Credit
Locked7/29/20157/29/2015GAO Report on IRS Exempt Organization Selections
Locked9/7/20169/7/2016General Knowledge Not Deductible
Locked9/11/20179/11/2017Gift Tax Paid by Donees
Locked2/25/20192/25/2019Gig Economy
Locked2/22/20162/22/2016GoFundMe, Taxable Income vs. Tax Free Gift
Locked12/4/201712/4/2017Grandchildren of Partner Not Dependents of Taxpayer
Locked10/24/201610/24/2016Great Deals and Discounts ... Ends this Wednesday 10/26
Locked10/26/201510/26/2015Great Deals and Discounts ... Ends this Wednesday 10/28
Locked10/27/201410/27/2014Great Deals and Discounts ... Ends this Wednesday 10/29
Locked9/20/20189/20/2018Hardship Exemptions Can Now Be Obtained by Filing a Federal Tax Return
Locked5/31/20185/31/2018Health Care Inflation Adjusted Amounts
Locked6/26/20176/26/2017Health Care Inflation Adjusted Amounts
Locked7/29/20197/29/2019Health Care Inflation Adjusted Amounts
Locked1/19/20151/19/2015Health Care Organizer
Locked12/31/201412/31/2014Health Care Reform - New for 2014
Locked4/4/20144/4/2014Health Care Reform Carves Out New Filing Status Exception
Locked1/19/20151/19/2015Health Coverage Exemption Certificate Number
Locked2/21/20172/21/2017Health Coverage Status No Longer Required to be Reported on Individual Tax Returns
Locked1/18/20161/18/2016Health Coverage Tax Credit
Locked8/24/20158/24/2015Highway Bill Contains New Tax Law Changes
Locked1/23/20171/23/2017Hobby Loss Rules Can Apply to Non-Hobby Activities
Locked1/28/20161/28/2016Hobby Losses Could Not Be Combined With Profitable Real Estate Business
Locked6/8/20166/8/2016Home Care Service Providers Were Independent Contractors
Locked3/7/20163/7/2016Horse Breeding Was a Hobby, Not a Business
Locked4/8/20154/8/2015Horse Farm Was a For-Profit Business
Locked5/2/20165/2/2016Horse Racing Activity Not a Hobby
Locked1/31/20191/31/2019How Previously Suspended Losses Affect the QBI Deduction
Locked6/3/20196/3/2019HSA Inflation Adjusted Amounts
Locked6/5/20176/5/2017HSA Inflation Adjusted Amounts
Locked5/23/20185/23/2018HSA Inflation Adjusted Amounts
Locked5/2/20165/2/2016HSA Inflation Adjusted Amounts
Locked5/12/20155/12/2015HSA Inflation Adjusted Amounts
Locked4/30/20144/30/2014HSA Inflation Adjusted Amounts
Locked4/30/20184/30/2018HSA Relief
Locked9/24/20189/24/2018Hurricane Florence Tax Relief
Locked10/16/201810/16/2018Hurricane Michael Relief
Locked2/12/20192/12/2019Identity Protection Personal Identification Number (IP PIN)
Locked8/31/20158/31/2015Identity Protection Services Are Not Taxable
Locked11/23/201511/23/2015Identity Theft
Locked4/4/20174/4/2017Identity Theft Information for Tax Professionals
Locked11/21/201611/21/2016Identity Theft is the Hot Topic at Fall Tax Seminars
Locked1/13/20141/13/2014Identity Theft Refund Fraud
Locked1/21/20151/21/2015Impact of IRS Budget Cuts
Locked10/23/201710/23/2017Improper Filing Status is Not a Married Filing Separate Return
Locked11/3/201411/3/2014In 2015, Various Tax Benefits Increase Due to Inflation Adjustments
Locked2/6/20172/6/2017In Vitro Fertilization Expenses Not Deductible
Locked7/20/20167/20/2016Income From Oil and Gas Interest Subject to SE Tax
Locked5/2/20185/2/2018Income of Disabled Vet Taxable Even When Funds Are Misappropriated
Locked2/9/20162/9/2016Inflation Adjusted Amounts
Locked11/7/201611/7/2016Inflation Adjusted Amounts for 2017
Locked11/6/201711/6/2017Inflation Adjusted Amounts for 2018
Locked11/19/201811/19/2018Inflation Adjusted Amounts for 2019
Locked11/13/201911/13/2019Inflation Adjusted Amounts for 2020
Locked3/1/20193/1/2019Innocent Spouse Relief
Locked4/9/20144/9/2014Insider Trading Restitution Payments Deductible as a Loss
Locked2/28/20182/28/2018Interest on Home Equity Loans
Locked9/26/20149/26/2014IRA Funds Contributed to Civil Service Plan Not a Rollover
Locked7/22/20197/22/2019IRA Rollover
Locked5/1/20175/1/2017IRS - Is It Really You?
Locked10/27/201410/27/2014IRS Announces 2015 Pension Plan Limitations
Locked10/26/201510/26/2015IRS Announces 2016 Inflation Adjusted Amounts
Locked7/2/20157/2/2015IRS Announces New Steps to Fight Identity Theft
Locked7/1/20147/1/2014IRS Announces Voluntary Education Program for Unenrolled Return Preparers
Locked4/5/20164/5/2016IRS Audit Rates
Locked11/12/201411/12/2014IRS Cannot Regulate Disbarred Attorney’s Tax Preparation Business
Locked5/1/20175/1/2017IRS Communications with Unenrolled Return Preparers in Tax Court Cases
Locked1/8/20191/8/2019IRS Confirms Tax Refunds Will Be Issued During Government Shutdown
Locked10/15/201410/15/2014IRS Contacts Unenrolled Preparers About Voluntary Education Program
Locked11/2/201511/2/2015IRS Did Not Revoke PTINs for Unsuitable Preparers
Locked5/29/20145/29/2014IRS Direct Pay
Locked7/22/20147/22/2014IRS Employee Suspended for Urging Taxpayers to Reelect President Obama
Locked3/30/20153/30/2015IRS Expanding Relief for Incorrect Form 1095-A
Locked7/25/20167/25/2016IRS Expands Public Awareness Campaign on Data Security
Locked9/25/20149/25/2014IRS Explains Importance of Participating in AFSP
Locked1/28/20141/28/2014IRS Funding Cut Despite Claims Made in Annual Report
Locked9/8/20149/8/2014IRS Identifies Five Ways to Spot Scam Phone Calls
Locked7/22/20147/22/2014IRS Lacks Authority to Regulate Contingent Fees
Locked1/16/20191/16/2019IRS Lapsed Appropriations Contingency Plan
Locked2/6/20152/6/2015IRS Launches Directory of Federal Tax Return Preparers
Locked12/5/201612/5/2016IRS Launches New Online Tool to Assist Taxpayers with Basic Account Information
Locked2/13/20142/13/2014IRS Loses Appeal in RTRP Case
Locked7/16/20147/16/2014IRS Loses Billions on Amended Returns
Locked10/1/201410/1/2014IRS May Not Be Collecting All Taxes
Locked8/16/20178/16/2017IRS Not Addressing Billions in Underreported Employment Taxes
Locked2/27/20142/27/2014IRS Offers Advice on How to Choose a Tax Preparer
Locked4/12/20164/12/2016IRS Offers New Cash Payment Option
Locked6/2/20146/2/2014IRS Reinstates Practitioners After Loving Case
Locked11/2/201511/2/2015IRS Releases New Proposed Regulations For Same-Sex Marriages
Locked3/29/20193/29/2019IRS Revises EIN Application Process
Locked2/20/20152/20/2015IRS Scraps Requirement to File Form 3115 for Certain Taxpayers
Locked8/1/20198/1/2019IRS Sending Letters on Virtual Currency Transactions
Locked1/15/20191/15/2019IRS Shutdown
Locked2/12/20162/12/2016IRS Statement on E-filing PIN
Locked6/9/20156/9/2015IRS Statement on the Get Transcript Application
Locked10/24/201910/24/2019IRS Urges Families to Teach Their Teens About Online Safety
Locked9/27/20169/27/2016IRS Warns of Fake CP2000 Notice Emails
Locked5/23/20185/23/2018IRS Warns of Form W-8BEN Scam
Locked1/12/20181/12/2018IRS Warns of More Email Scams for 2018
Locked2/6/20182/6/2018IRS Warns of New Debt Collector Scam
Locked6/14/20166/14/2016IRS Warns of New Scam - the Federal Student Tax
Locked1/16/20171/16/2017IRS Warns of Scam Emails Posing as Tax Clients
Locked1/28/20161/28/2016IRS Warns Tax Preparers About Phishing Scams
Locked12/23/201412/23/2014IRS, National Tax Groups Offer Help Selecting a Tax Preparer; Tips, New Web Page Unveiled
Locked8/30/20168/30/2016ITIN Renewals
Locked2/5/20202/5/2020Judicial Estoppel
Locked3/4/20153/4/2015Just Released: 2015 Client Handouts CD Updates for Inflation Adjusted Numbers
Locked12/11/201912/11/2019Justice Department Announces Settlement With Liberty Tax Services
Locked2/8/20192/8/2019Justice Department Warns Taxpayers to Avoid Unscrupulous Tax Return Preparers
Locked1/6/20141/6/2014Last Sale of the Year Ends this Wednesday (1/8/14)
Locked8/1/20198/1/2019Late Election for Bonus Depreciation
Locked10/2/201710/2/2017Leave-Based Donations
Locked10/26/201510/26/2015Levy and Social Security Disability Benefits
Locked4/5/20164/5/2016Limited Use of Small Employer Health Credit
Locked5/17/20195/17/2019LLC Disregarded for Income Tax Purposes is a Corporation for Employment Tax Purposes
Locked2/24/20202/24/2020LLC Member At Risk for Personal Guarantee of Loan
Locked6/5/20176/5/2017LLC Members Subject to SE Tax
Locked4/11/20164/11/2016Loan Guaranty Was a Prohibited Transaction
Locked10/8/201410/8/2014Local Lodging Expense Exception
Locked12/11/201712/11/2017Lock Box Control Does Not Relieve Responsibility for Unpaid Trust-Fund Taxes
Locked6/19/20146/19/2014Long-Term Construction Contracts
Locked8/8/20168/8/2016Longer Life Expectancy Does Not Mean Greater Interest in Property
Locked1/24/20181/24/2018Loss Not Allowed for Lack of Economic Substance
Locked10/24/201610/24/2016Losses Reportable on Corporation Return, Not Shareholder's Return
Locked2/19/20192/19/2019Luxury Car Depreciation Limits Safe Harbor
Locked12/12/201812/12/2018Making Large Gifts Now Under TCJA
Locked12/6/201912/6/2019Making Large Gifts Now Won't Harm Estates after 2025
Locked8/31/20158/31/2015Marijuana Seized by DEA Not Allowed as Cost of Goods Sold
Locked10/10/201810/10/2018Market Discount Rules
Locked12/14/201612/14/2016Market Reform and HRAs
Locked8/7/20178/7/2017Married Filing Jointly or Separately?
Locked1/8/20141/8/2014Medicaid Waiver Payments
Locked5/29/20195/29/2019Medicaid Waiver Payments Qualify for EIC
Locked2/11/20152/11/2015Medical Marijuana and the Cost of Goods Sold Calculation
Locked6/27/20186/27/2018Medical Marijuana Business Organized as an S Corporation
Locked6/14/20186/14/2018Mileage Logs Required to Deduct Business Mileage
Locked2/18/20142/18/2014Minimum Essential Coverage
Locked11/20/201711/20/2017Minister Housing Allowance Ruled Unconstitutional
Locked7/17/20187/17/2018Miscellaneous Itemized Deductions for Estates and Trusts
Locked5/14/20145/14/2014Miscellaneous Itemized Deductions for Estates and Trusts
Locked1/7/20201/7/2020Misdirected Direct Deposit Refund
Locked7/20/20167/20/2016Money Market Fund Gains and Losses
Locked7/30/20147/30/2014Money Market Fund Wash Sale Rule
Locked1/8/20191/8/2019More Regulations for the Centralized Partnership Audit Regime
Locked3/25/20193/25/2019More Underpayment of Estimated Income Tax Penalty Relief
Locked8/24/20158/24/2015Mortgage Debt Limits Apply on a Per Taxpayer Basis
Locked1/3/20171/3/2017Most Viewed Articles
Locked1/17/20181/17/2018Most Viewed Articles
Locked10/10/201710/10/2017Mowing Grass Disqualifies Foreign Earned Income Exclusion
Locked11/8/201811/8/2018Music Club Not Operated for Profit
Locked9/11/20179/11/2017National Average Premium for Bronze Level Coverage
Locked8/30/20188/30/2018National Average Premium for Bronze Level Coverage
Locked2/15/20192/15/2019National Taxpayer Advocate Report to Congress
Locked3/25/20143/25/2014New Aggregate IRA Annual Rollover Limitation
Locked1/15/20201/15/2020New and Improved Withholding Estimator
Locked10/26/201810/26/2018New Backup Withholding Rate
Locked11/7/201611/7/2016New Due Date for Election to Claim Disaster Loss
Locked5/12/20145/12/2014New Email Scam
Locked9/24/20199/24/2019New Enrolled Agent Logo
Locked1/30/20141/30/2014New Extension of Time for Portability Election
Locked7/29/20197/29/2019New Extension of Time to File Certain Partnership Returns
Locked9/10/20189/10/2018New Guidance on Qualifying Relative Rules
Locked8/27/20198/27/2019New IRS Impersonation Email Scam
Locked6/27/20166/27/2016New Law to Affect Refunds in 2017
Locked6/5/20176/5/2017New Option for Claiming Research Credit
Locked11/6/201711/6/2017New Partnership Section 754 Election Regulations
Locked10/10/201610/10/2016New Private Debt Collection Program
Locked2/25/20152/25/2015New Problems for Health Care Reform
Locked8/19/20148/19/2014New Regulations Issued for Premium Tax Credit
Locked8/24/20158/24/2015New Rules for Extension of Time to File W-2
Locked11/12/201411/12/2014New Rules for HRAs
Locked4/26/20184/26/2018New Scam Mimics IRS TAC Office
Locked6/30/20176/30/2017New Scam Targets Tax Pros by Posing As CPE Providers
Locked6/5/20176/5/2017New Section 179 Deduction and Bonus Depreciation Guidance
Locked9/7/20169/7/2016New Self-Certification Procedure for Missed Rollover Deadlines
Locked11/18/201511/18/2015New W-2 Verification Code
Locked10/2/201710/2/2017No Automatic Exemption to Partnership Filing Requirement
Locked9/2/20149/2/2014No Deduction Allowed for Substantial Business Use of RV
Locked1/11/20171/11/2017No Exceptions for Child Tax Credit Age Limit
Locked3/5/20153/5/2015No Need to Amend for Incorrect 1095-A
Locked8/14/20178/14/2017No Reasonable Cause Exception for Deemed Distribution Rules
Locked7/9/20187/9/2018No Reasonable Cause to Abate Late Filing Penalty
Locked8/14/20178/14/2017Nonqualified Stock Options Not Subject to Railroad Retirement Tax
Locked4/15/20154/15/2015Nonresident State Income Tax Not Deductible As Unreimbursed Partnership Expense
Locked3/1/20173/1/2017Notice to Employees Under New HRA Rules
Locked4/13/20164/13/2016Office-In-Home for Rental Activity
Locked4/6/20184/6/2018One Billion in Unclaimed 2014 Refunds
Locked11/14/201411/14/2014One Rollover Per Year Rule Clarified
Locked2/28/20182/28/2018One-Half Gain From Sale of House Not Alimony
Locked1/15/20181/15/2018Page Updates for the 2017 Editions Are Now Posted
Locked11/7/201611/7/2016Paid Preparer's Due Diligence
Locked3/25/20193/25/2019Parsonage Allowance is Constitutional
Locked6/2/20146/2/2014Partial IRA Rollover Allowed
Locked7/3/20197/3/2019Partners in a Partnership That Owns a Disregarded Entity
Locked7/17/20177/17/2017Partnership Audit Regulations
Locked1/8/20181/8/2018Partnership Audit Regulations
Locked12/16/201912/16/2019Partnership Capital Account Reporting
Locked12/28/201612/28/2016Partnership Expenses Not Deductible on Schedule C
Locked10/8/201910/8/2019Partnership Liabilities Final Regulations
Locked2/21/20172/21/2017Passport Denied or Cancelled in Case of Unpaid Tax Debt
Locked12/18/201512/18/2015Payroll Tax Early Interaction Initiative
Locked7/24/20177/24/2017Penalty Applies Despite Taxpayer’s Good Intentions
Locked3/19/20193/19/2019Penalty Relief for Capital Account Reporting on Schedule K-1
Locked10/2/201710/2/2017Penalty Relief for Certain Late Partnership Returns
Locked5/12/20145/12/2014Penalty Relief for Filing Form 5500 Late
Locked2/25/20152/25/2015Penalty Relief for HRAs
Locked4/29/20154/29/2015Penalty Relief for Incorrect or Delayed Forms 1095-A
Locked6/9/20156/9/2015Penalty Relief for Late Filing of Form 5500-EZ
Locked1/30/20151/30/2015Penalty Relief Related to Advance Payment of Premium Tax Credit
Locked3/6/20183/6/2018Phishing Schemes Make IRS Dirty Dozen List of Tax Scams
Locked7/10/20157/10/2015Portability Election Final Regulations
Locked7/17/20177/17/2017Portability Election Simplified Method
Locked7/10/20157/10/2015Power of Attorney Does Not Include Right to Sign Return
Locked8/7/20178/7/2017Pregame Meals 100% Deductible
Locked11/20/201411/20/2014Premium Tax Credit and Government Plans
Locked3/22/20193/22/2019Premium Tax Credit and Lump Sum Social Security Benefits
Locked10/22/201810/22/2018Premium Tax Credit, Shared Responsibility Penalty, and the Personal Exemption Deduction
Locked11/20/201811/20/2018Preparer Due Diligence
Locked7/23/20187/23/2018Preparer Due Diligence for Head of Household Filing Status
Locked5/7/20145/7/2014PRESS RELEASE: TMI Selects ExamMatrix as Their Preferred Enrolled Agent and CPA Exam Review Provider
Locked7/22/20197/22/2019Preventative Care for HSAs
Locked7/9/20147/9/2014Private Employers Can Sue the Federal Government Under the Religious Freedom Restoration Act
Locked4/16/20194/16/2019Pro Sports Employment Contracts
Locked5/10/20165/10/2016Professional Employer Organizations
Locked2/19/20182/19/2018Proof by a Preponderance of the Evidence is Required for Repair Costs
Locked12/28/201712/28/2017Property Taxes for 2018 Prepaid in 2017
Locked11/23/201811/23/2018Proposed HRA Regulations
Locked2/14/20202/14/2020Proposed Regulations Update Income Tax Withholding Rules
Locked10/26/201510/26/2015Protecting Affordable Coverage for Employees Act
Locked9/24/20189/24/2018PSA Contractor Did Not Qualify for Foreign Earned Income Exclusion
Locked7/17/20177/17/2017PTIN Court Ruling
Locked3/19/20193/19/2019PTIN Fees
Locked6/7/20176/7/2017PTIN System Down
Locked6/21/20176/21/2017PTIN System Reopened
Locked2/6/20152/6/2015Purchase Price Adjustments and Rebates
Locked8/14/20178/14/2017Qualified Farmers for Charitable Contribution Purposes
Locked3/1/20183/1/2018Qualified Improvement Property Technical Error
Locked6/27/20166/27/2016Qualified Real Property Business Debt
Locked11/12/201411/12/2014Questions About Withholding Errors of Additional Medicare Tax
Locked1/29/20181/29/2018Ranch Activity Was Not a Hobby
Locked8/24/20158/24/2015Ratable Service Contracts Safe Harbor
Locked9/7/20169/7/2016Real Estate Professional Status Still Requires Material Participation
Locked6/4/20186/4/2018Reboot Your Home Office Router
Locked12/22/201612/22/2016Recapture of Previously Deducted Farm Expenses Not Required
Locked10/23/201710/23/2017Reconstructing Records After a Natural Disaster
Locked7/20/20167/20/2016Recovering Missing Children Act
Locked8/30/20168/30/2016Reduced Home Sale Exclusion
Locked3/6/20193/6/2019Refund Scams
Locked6/25/20146/25/2014Reimbursable Expenses Not Deductible
Locked9/21/20169/21/2016Reliance by a Foolish Victim of an Absurd Fraud is Still Theft
Locked10/7/201510/7/2015Reliance on CPA Avoids Penalty
Locked5/11/20185/11/2018Relief for Employers Claiming the Small Employer Health Insurance Credit
Locked8/8/20168/8/2016Relief From Joint and Several Liability
Locked11/14/201811/14/2018Religious Exemption from Contraceptive Coverage
Locked10/31/201810/31/2018Religious Exemption From Health Coverage
Locked11/30/201511/30/2015Remodel or Refresh a Qualified Building Safe Harbor
Locked3/7/20163/7/2016Rental From S Corp to C Corp Was a Self-Rental
Locked1/29/20191/29/2019Rental Real Estate Safe Harbor
Locked12/11/201712/11/2017Repairs for Deteriorating Concrete Foundations
Locked11/21/201911/21/2019Repayment of Advanced Premium Tax Credit
Locked4/2/20144/2/2014Reporting of Health Coverage by Employers
Locked4/2/20144/2/2014Reporting of Health Coverage by Insurers
Locked5/27/20145/27/2014Repossession Gain on Principal Residence
Locked8/30/20168/30/2016Restricted Property
Locked6/18/20156/18/2015Retirement Benefits Are Not Tax-Free Disability Benefits
Locked4/11/20174/11/2017Return Information May Be Disclosed to Determine Employer’s Tax Liability
Locked7/9/20147/9/2014Revised Circular 230 Simplifies Rules on Written Opinions
Locked8/12/20198/12/2019Revocation of Passports
Locked1/29/20201/29/2020RMD for 2020
Locked5/27/20155/27/2015RTRP Test Fee Refunds
Locked1/20/20201/20/2020Safe Harbor for Discharged Student Loans
Locked8/6/20188/6/2018Safeguards Rule
Locked10/10/201810/10/2018Sale of Livestock on Account of Drought
Locked10/10/201710/10/2017Sale of Livestock on Account of Drought
Locked10/2/201910/2/2019Sale of Livestock on Account of Drought
Locked10/3/201410/3/2014Sale of Livestock on Account of Drought
Locked10/24/201610/24/2016Sale of Livestock on Account of Drought
Locked10/5/201510/5/2015Sale of Livestock on Account of Drought
Locked10/24/201610/24/2016Sale of Real Estate was Ordinary Income, Not Capital Gain
Locked4/25/20164/25/2016Sale of Scrap Metal Not Subject to Self-Employment Tax
Locked6/26/20186/26/2018Sales Tax on Internet Purchases
Locked11/28/201811/28/2018Sales Tax, Shipping Dates, Organizers, and More
Locked10/3/201910/3/2019SALT Cap is Constitutional
Locked8/30/20168/30/2016Scam Mimics Tax Software Providers
Locked4/8/20154/8/2015Shareholders Liable for Corporate Tax after Sale of Stock
Locked9/21/20169/21/2016Shareholders Liable for Unpaid Corporate Tax
Locked5/10/20185/10/2018Sheltering Business Profits in a Roth IRA
Locked2/26/20182/26/2018Short-Term, Limited-Duration Insurance
Locked8/22/20188/22/2018Short-Term, Limited-Duration Insurance
Locked4/8/20154/8/2015Slain Officer Family Support Act of 2015
Locked4/12/20164/12/2016Social Security Benefit Loophole Ends Soon
Locked10/14/201910/14/2019Social Security COLA Increase
Locked10/18/201810/18/2018Social Security COLA Increase
Locked10/26/201510/26/2015Social Security COLA Increase for 2016
Locked11/7/201611/7/2016Social Security COLA Increase for 2017
Locked11/6/201711/6/2017Social Security COLA Increase for 2018
Locked7/24/20177/24/2017Spear Phishing Emails
Locked10/10/201710/10/2017Special Per Diem Rates
Locked10/1/201810/1/2018Special Per Diem Rates
Locked9/30/20199/30/2019Special Per Diem Rates
Locked10/10/201610/10/2016Special Per Diem Rates
Locked9/18/20159/18/2015Special Per Diem Rates
Locked9/25/20149/25/2014Special Per Diem Rates
Locked7/28/20147/28/2014Split Among Circuits over Premium Tax Credit
Locked11/19/201911/19/2019Standard Mileage Method Rules Updated
Locked12/31/201912/31/2019Standard Mileage Rate
Locked12/18/201812/18/2018Standard Mileage Rate
Locked12/18/201712/18/2017Standard Mileage Rate
Locked12/22/201412/22/2014Standard Mileage Rate
Locked12/23/201512/23/2015Standard Mileage Rate
Locked12/16/201612/16/2016Standard Mileage Rate
Locked9/12/20189/12/2018State Credit Programs Clarification for Businesses
Locked9/8/20159/8/2015State of Washington Marijuana Excise Tax
Locked6/24/20156/24/2015Statistics of Income Reveal Tax Increase for High-Income Taxpayers
Locked8/26/20198/26/2019Stigmatization Due to a Flood is Not a Casualty Loss
Locked5/8/20195/8/2019Strict Substantiation Requirements for Charitable Contributions
Locked5/23/20185/23/2018Substantiation Required to Deduct an NOL Carryforward
Locked4/2/20144/2/2014Supplemental Unemployment Compensation Benefits Subject to FICA
Locked7/2/20157/2/2015Supreme Court Resolves Split Among Circuits Over Premium Tax Credit
Locked4/23/20144/23/2014TASC and Tax Materials, Inc Announce Joint Initiative
Locked5/21/20195/21/2019Tax Calculation Error in Schedule D Worksheet
Locked4/11/20164/11/2016Tax Court Judge Indicted for Tax Evasion
Locked12/27/201712/27/2017Tax Cuts and Jobs Act
Locked12/17/201412/17/2014Tax Extenders - Late-Breaking News
Locked12/21/201512/21/2015Tax Extenders - Tax Year 2015
Locked12/23/201512/23/2015Tax Extenders Bill
Locked8/27/20148/27/2014Tax Materials Inc. Releases Annual Federal Tax Refresher (AFTR) Course
Locked7/13/20157/13/2015Tax Materials, Inc. Announces 2015 Summer Convention Schedule
Locked6/29/20166/29/2016Tax Materials, Inc. Announces Summer Seminar Schedule
Locked5/14/20145/14/2014Tax Materials, Inc. Executive Editor Featured in EA Journal
Locked6/27/20146/27/2014Tax Materials, Inc. is attending all 5 IRS Nationwide Tax Forums
Locked7/6/20157/6/2015Tax Materials, Inc. is attending all 5 IRS Nationwide Tax Forums
Locked12/7/201512/7/2015Tax Professionals Should Perform Periodic Check of EFIN Status
Locked4/28/20174/28/2017Tax Reform Fact Sheet Handed Out at White House Press Briefing
Locked6/18/20196/18/2019Tax Scams Continue Year-Round
Locked7/11/20197/11/2019Tax Security Checklist
Locked11/23/201811/23/2018Tax Transcript Scam
Locked10/10/201610/10/2016Tax Treatment of Forfeited Deposit
Locked7/16/20157/16/2015Tax-Exempt Status Revoked
Locked4/4/20194/4/2019Taxation of State Income Tax Refunds
Locked7/17/20157/17/2015Taxpayer Advocate Report to Congress
Locked7/3/20147/3/2014Taxpayer Bill of Rights
Locked2/4/20162/4/2016Taxpayer Bill of Rights: The Right to Be Informed
Locked7/3/20197/3/2019Taxpayer First Act of 2019
Locked1/8/20141/8/2014Taxpayer Not Liable for Tax on Fraudulent IRA Withdrawal
Locked10/2/201710/2/2017Taxpayer Says Repayment of APTC is Unfair
Locked1/28/20141/28/2014Taxpayer Wins Award for Tripping Over Phone Cord During an IRS Audit
Locked6/24/20156/24/2015Taxpayer’s Loan Repayment Was Not an Effort to Avoid COD Income
Locked7/3/20197/3/2019TCJA Guidance for Cooperatives and Patrons
Locked7/17/20177/17/2017Termination Payments Subject to SE Tax
Locked12/28/201612/28/2016The Combat-Injured Veterans Tax Fairness Act of 2016
Locked6/12/20186/12/2018The Difference Between Criminal and Civil Penalties
Locked3/27/20173/27/2017The Wrong Way to Transfer S Corporation Stock
Locked1/25/20181/25/2018Three ACA Taxes Suspended
Locked9/18/20199/18/2019TIGTA Report on Collection and Examination Activities
Locked7/10/20157/10/2015Trade Preferences Extension Act of 2015
Locked6/26/20176/26/2017Transfer to Partnership Shortly Before Death Subject to Estate Tax
Locked11/6/201911/6/2019Travel Expenses Allowed Without Log Book
Locked10/14/201910/14/2019Two Million ITINs About to Expire
Locked3/7/20173/7/2017Unclaimed Federal Income Tax Refunds Estimated at $1 Billion
Locked1/21/20191/21/2019Underpayment of Estimated Income Tax
Locked3/5/20193/5/2019Underpayment of Estimated Tax Penalty Relief for Farmers and Fishermen
Locked10/24/201610/24/2016United States Appreciation for Olympians and Paralympians Act of 2016
Locked11/20/201711/20/2017Unreasonable Management Fees Paid to a Controlled Corporation
Locked7/22/20147/22/2014Unused ITINS to Expire After Five Years
Locked3/13/20183/13/2018Updated 2018 Inflation Adjusted Amounts
Locked12/4/201712/4/2017Updated 2018 Taxable Maximum Wage Subject to Social Security Tax
Locked5/5/20155/5/2015Updated Log Book Allowed to Prove Real Estate Professional Status
Locked12/4/201912/4/2019Updated Per Diem Guidance
Locked5/1/20195/1/2019Use 2018 Tax Return to Get 2019 Withholding Correct
Locked6/18/20156/18/2015Vacation Home Was Not Converted to Rental
Locked2/11/20202/11/2020Valuation Rules for Employer-Provided Vehicles
Locked3/22/20193/22/2019Value of Stock Affected by After Death Events
Locked12/13/201612/13/2016Vehicle Expenses and Office in Home
Locked7/17/20187/17/2018Veterans Owed Refunds for Overpayments Attributable to Disability Severance
Locked4/22/20194/22/2019Violation of Taxpayer Rights Does Not Invalidate Tax Liability
Locked10/14/201910/14/2019Virtual Currency Guidance
Locked12/21/201512/21/2015Vote for TheTaxBook - Nominated for 2016 Readers’ Choice Awards
Locked12/19/201612/19/2016Vote for TheTaxBook - Nominated for 2017 Readers' Choice Awards
Locked12/20/201712/20/2017Vote for TheTaxBook - Nominated for 2018 Readers' Choice Awards
Locked12/12/201812/12/2018W-2 Scams
Locked6/27/20166/27/2016Wages Paid to Children
Locked3/7/20173/7/2017Wife Entitled to File Separate Return Even With Mental Illness
Locked12/19/201912/19/2019Windows 7 Should No Longer Be Used for Tax Preparation
Locked7/9/20187/9/2018Withdrawals by Shareholder Did Not Create Second Class of Stock
Locked9/11/20199/11/2019Withholding Estimator Tool for Employees With Self-Employment Income
Locked1/15/20181/15/2018Withholding Tables for 2018
Locked8/8/20168/8/2016Write Off of Unusable Inventory