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Year-end government spending bill contains many tax provisions
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A quirk in the TCJA's small-business exceptions
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Court upholds IRS PTIN fees
The IRS has authority to charge a user fee for preparer taxpayer identification numbers (PTINs) a federal appeals court held on, paving the way for the agency to reinstate the charges for obtaining and renewing a PTIN.
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IRS Extends March 1 Filing Deadline for Farmers
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Issues and considerations in appointing a partnership representative
The power of the partnership representative under the new centralized audit regime cannot be overstated. Here's what to consider before making this important decision.
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Tackling TCJA changes this tax season
The law known as the Tax Cuts and Jobs Act has made many changes to individual and business taxes that affect all tax returns this year. Find out what return preparers need to know in this annual tax-season update from the Journal of Accountancy.
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The new 20% QBI deduction
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Entertainment and Meals After the Tax Cuts and Jobs Act
An in-depth article written by By Edward K. Zollars, CPA Kaplan Professional Education
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Understanding the new Sec. 199A business income deduction
Great article by Tony Nitti with helpful executive summary!
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Additional First Year Depreciation Deduction
Proposed regulations that provide guidance regarding the additional first year depreciation deduction under section 168(k) of the Internal Revenue Code (Code).