Current Federal Tax Developments for the week of March 18, 2019: Technicalities and Glitches

Software glitches in the first years under TCJA
Lump sum social security benefits are part of MAGI for the premium tax credit
Safe harbor statements have to be signed and then attached to electronically filed returns as a PDF
Taxpayer’s mistake in listing old address on tax return proves costly
Tax Court rejects no harm, no foul view with regard to penalties for filing an S corporation return late

An audio only version of this week’s broadcast can be downloaded or streamed below:

Articles on this week’s update topics can be downloaded in the PDF below: