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The IRS recently finalized a safe harbor for certain interests in rental real estate, including interests in mixed-use property, to be treated as a trade or business for purposes of the qualified business income deduction under section 199A of the Internal Revenue Code.
View MoreIn late June, the IRS and the Treasury Department unveiled a new postcard-sized version of the classic Form 1040, with the goal of replacing the current Forms 1040, 1040A and 1040EZ for next tax season.
View MoreThe Treasury Department and the IRS recently released final regulations and additional proposed regulations on the new 100 percent additional first year depreciation deduction that allows businesses to write off most depreciable business assets in the year they are placed in service by the business.
View MoreThe IRS recently announced it is automatically waiving the estimated tax penalty for the more than 400,000 eligible taxpayers who already filed their 2018 federal income tax returns but did not claim the waiver.
View MoreThe IRS recently announced it is granting certain partnerships the chance to file superseding 2018 tax returns.
View MoreTSCPA members recently met with members of Congress to ask them to support consolidating existing IRS units into a Practitioner Services Division so that taxpayer issues are resolved more efficiently.
View MoreCongress recently voted to approve an IRS reform bill, the Taxpayer First Act.
View MoreThe Treasury Department and IRS recently issued final and proposed regulations concerning global intangible low-taxed income.
View MoreThe IRS recently announced Revenue Procedure 2019-19 will modify and supersede Rev. Proc. 2018-52, 2018-42 I.R.B. 611, which sets forth the Employee Plans Compliance Resolution System (EPCRS).
View MoreThe IRS recently issued guidance that provides a safe harbor allowing professional sports teams to treat certain player and staff member contracts and draft picks as having a zero value for determining gain or loss to be recognized on the trade of a player or staff member contract or draft pick.
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