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monthly 0.5 2022-12-18 https://www.currentfederaltaxdevelopments.com/blog/2022/12/18/automatic-accounting-method-change-added-for-tcja-required-amortization-of-174-research-and-experimental-expenditures monthly 0.5 2022-12-18 https://www.currentfederaltaxdevelopments.com/blog/2022/12/17/legal-memorandum-concludes-program-marketed-to-law-firms-does-not-result-in-pushing-back-recognition-of-legal-fee-income-by-ten-years monthly 0.5 2022-12-17 https://www.currentfederaltaxdevelopments.com/blog/2022/12/7/irs-announces-plan-to-release-proposed-regulations-to-add-listed-transactions-whose-status-has-been-brought-into-question-by-recent-court-decisions monthly 0.5 2022-12-07 https://www.currentfederaltaxdevelopments.com/blog/2022/12/4/second-draft-of-form-1065-schedules-k-2-and-k-3-instructions-revise-domestic-filing-exception monthly 0.5 2022-12-05 https://www.currentfederaltaxdevelopments.com/blog/2022/12/3/taxpayers-denied-deductions-for-partnership-losses-for-a-multitude-of-reasons monthly 0.5 2022-12-03 https://www.currentfederaltaxdevelopments.com/blog/2022/12/3/irs-releases-ira-2022-guidance-on-prevailing-wage-and-apprenticeship-requirements monthly 0.5 2022-12-03 https://www.currentfederaltaxdevelopments.com/blog/2022/11/26/operating-agreement-revision-that-contained-704b-language-terminated-llc-s-corporation-status monthly 0.5 2022-11-26 https://www.currentfederaltaxdevelopments.com/blog/2022/11/26/language-of-settlement-agreement-did-not-mention-any-compensation-for-physical-injuries-so-entire-award-was-taxable-income monthly 0.5 2022-11-26 https://www.currentfederaltaxdevelopments.com/blog/2022/11/26/refund-claim-court-court-dismissed-as-taxpayer-failed-to-give-irs-six-months-to-process-administrative-claim monthly 0.5 2022-11-26 https://www.currentfederaltaxdevelopments.com/blog/2022/11/5/irs-grants-late-rollover-relief-to-victim-of-fraud monthly 0.5 2022-11-05 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https://www.currentfederaltaxdevelopments.com/blog/2022/10/7/irs-delays-initial-effective-date-of-rmd-proposed-regulations-grants-relief-for-certain-2021-and-2022-payments monthly 0.5 2022-10-07 https://www.currentfederaltaxdevelopments.com/blog/2022/10/7/aicpa-makes-additional-recommendations-to-irs-on-passthrough-entity-tax-guidance monthly 0.5 2022-10-07 https://www.currentfederaltaxdevelopments.com/blog/2022/10/4/irs-grant-of-refund-moots-case-attempting-to-force-a-court-to-rule-on-tax-status-of-staking monthly 0.5 2022-10-05 https://www.currentfederaltaxdevelopments.com/blog/2022/9/30/irs-updates-faq-to-deal-with-state-and-local-fiscal-recovery-funds-used-for-home-purchases monthly 0.5 2022-09-30 https://www.currentfederaltaxdevelopments.com/blog/2022/9/30/broad-beneficial-reporting-requirements-for-most-corporations-and-llc-come-into-effect-in-2024 monthly 0.5 2022-09-30 https://www.currentfederaltaxdevelopments.com/blog/2022/9/30/florida-residents-granted-relief-on-filing-dates-due-to-hurricane-ian monthly 0.5 2022-09-30 https://www.currentfederaltaxdevelopments.com/blog/2022/9/17/aicpa-adds-items-to-its-request-for-expansion-of-notice-2022-36-relief monthly 0.5 2022-09-17 https://www.currentfederaltaxdevelopments.com/blog/2022/9/16/taxpayer-not-qualifying-for-ppp-forgiveness-that-applies-for-and-receives-forgiveness-must-pay-tax-on-the-forgiven-amount monthly 0.5 2022-09-16 https://www.currentfederaltaxdevelopments.com/blog/2022/9/10/no-reasonable-cause-demonstrated-for-failure-to-pay-taxes-and-timely-file-tax-returns monthly 0.5 2022-09-10 https://www.currentfederaltaxdevelopments.com/blog/2022/9/10/irs-inadvertently-made-certain-non-501c3-organizer-form-990-t-data-available-for-download monthly 0.5 2022-09-10 https://images.squarespace-cdn.com/content/v1/54a14f8ee4b0bc51a1228894/6616b02f-ef33-4d62-a0f8-e7ebe5f1036f/IRSPage.png Updates - IRS Inadvertently Made Certain Non 501(c)(3) Organizer Form 990-T Data Available for Download - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://www.currentfederaltaxdevelopments.com/blog/2022/9/4/aicpa-issues-proposed-revisions-to-statements-on-standards-for-tax-services monthly 0.5 2022-09-04 https://www.currentfederaltaxdevelopments.com/blog/2022/9/3/aicpa-urges-irs-to-provide-additional-guidance-on-schedule-k-2-and-k-3-reporting monthly 0.5 2022-09-04 https://www.currentfederaltaxdevelopments.com/blog/2022/9/3/aicpa-and-naea-write-letters-asking-treasury-to-push-back-september-30-deadline-for-filing-to-obtain-notice-2022-36-relief monthly 0.5 2022-09-03 https://www.currentfederaltaxdevelopments.com/blog/2022/8/28/trust-terms-block-ability-of-estate-to-claim-either-charitable-or-marital-deduction-on-portion-of-charitable-remainder-trust monthly 0.5 2022-08-28 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https://www.currentfederaltaxdevelopments.com/blog/2022/7/23/breadwinner-should-have-known-of-issues-leading-to-understatement-denied-innocent-spouse-relief monthly 0.5 2022-07-23 https://www.currentfederaltaxdevelopments.com/blog/2022/7/23/taxpayer-must-count-years-taxpayer-qualified-for-material-participation-under-spa-test-in-applying-five-of-ten-year-test monthly 0.5 2022-07-23 https://www.currentfederaltaxdevelopments.com/blog/2022/7/16/contribution-deduction-disallowed-due-to-assignment-of-income-and-failure-to-comply-with-acknowledgment-requirements monthly 0.5 2022-07-17 https://www.currentfederaltaxdevelopments.com/blog/2022/7/16/court-rejects-taxpayers-argument-that-collection-statute-should-not-toll-for-time-irs-spent-processing-their-numerous-flawed-offers-in-compromise monthly 0.5 2022-07-16 https://www.currentfederaltaxdevelopments.com/blog/2022/7/16/form-1099-r-mailed-to-prior-address-did-not-create-reasonable-cause-for-failing-to-report-238000-distribution monthly 0.5 2022-07-16 https://www.currentfederaltaxdevelopments.com/blog/2022/7/10/physician-denied-relief-for-penalties-related-to-failure-to-file-returns-or-timely-pay-tax-due monthly 0.5 2022-07-10 https://www.currentfederaltaxdevelopments.com/blog/2022/7/10/federal-tax-lien-can-attach-to-agreement-by-business-buyer-to-make-payments-to-sellers-former-spouse-for-alimony-obligation monthly 0.5 2022-07-10 https://www.currentfederaltaxdevelopments.com/blog/2022/7/9/irs-extends-late-portability-election-automatic-relief-from-two-to-five-years-and-provides-additional-guidance monthly 0.5 2022-07-09 https://www.currentfederaltaxdevelopments.com/blog/2022/7/2/taxpayer-had-enough-of-a-guarantee-business-would-be-able-to-keep-funds-received-that-the-amounts-immediately-constituted-income monthly 0.5 2022-07-02 https://www.currentfederaltaxdevelopments.com/blog/2022/6/30/taxpayer-advocate-service-to-begin-accepting-referrals-from-congressional-offices-related-to-paper-filed-2021-original-and-amended-returns monthly 0.5 2022-06-30 https://www.currentfederaltaxdevelopments.com/blog/2022/6/30/fifth-circuit-rules-substantial-compliance-cannot-excuse-failure-to-follow-charitable-contribution-requirements-found-in-the-statute monthly 0.5 2022-06-30 https://images.squarespace-cdn.com/content/v1/54a14f8ee4b0bc51a1228894/6967a90f-cc67-45b3-8b33-0d3bfcb2148b/f1098c_Page_1.jpg Updates - Fifth Circuit Rules Substantial Compliance Cannot Excuse Failure to Follow Charitable Contribution Requirements Found in the Statute - Make it stand out Form 1098-C (IRS) https://www.currentfederaltaxdevelopments.com/blog/2022/6/25/while-irs-announces-agency-has-met-a-milestone-in-processing-returns-the-national-taxpayer-advocate-points-out-the-situation-is-worse-than-a-year-ago monthly 0.5 2022-06-25 https://images.squarespace-cdn.com/content/v1/54a14f8ee4b0bc51a1228894/bb88f27b-ba66-4c34-a43d-c66eff09277b/NTA+Paper+Return+Backlog.png Updates - While IRS Announces Agency Has Met a Milestone in Processing Returns, the National Taxpayer Advocate Points Out the Situation is Worse Than a Year Ago - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/54a14f8ee4b0bc51a1228894/56c3eba4-ca1b-4b52-8e21-c1d9144ac60b/NTA+Telephone+Backlog.png Updates - While IRS Announces Agency Has Met a Milestone in Processing Returns, the National Taxpayer Advocate Points Out the Situation is Worse Than a Year Ago - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://www.currentfederaltaxdevelopments.com/blog/2022/6/25/supreme-court-to-resolve-split-among-circuits-on-how-to-apply-fbar-penalties monthly 0.5 2022-06-25 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0.5 2022-05-10 https://www.currentfederaltaxdevelopments.com/blog/2022/5/10/tax-court-finds-extension-of-statute-was-not-signed-under-duress monthly 0.5 2022-05-10 https://www.currentfederaltaxdevelopments.com/blog/2022/5/7/decision-of-irs-cciso-does-not-bind-chief-counsel-for-innocent-spouse-relief-request-raised-in-tax-court-deficiency-proceeding monthly 0.5 2022-05-07 https://www.currentfederaltaxdevelopments.com/blog/2022/5/3/hdhp-and-hsa-inflation-adjusted-numbers-released-for-2023 monthly 0.5 2022-05-03 https://www.currentfederaltaxdevelopments.com/blog/2022/4/29/disabled-veteran-could-not-exclude-military-retirement-pay-in-excess-of-amounts-received-from-va-as-disability-payments monthly 0.5 2022-04-29 https://www.currentfederaltaxdevelopments.com/blog/2022/4/28/irs-provides-date-for-when-mef-will-be-available-to-file-s-corporation-schedules-k-2-and-k-3 monthly 0.5 2022-04-28 https://www.currentfederaltaxdevelopments.com/blog/2022/4/27/amounts-paid-as-management-fees-by-c-corporation-not-deductible monthly 0.5 2022-04-27 https://www.currentfederaltaxdevelopments.com/blog/2022/4/27/irs-provides-rules-to-limit-the-application-of-the-anti-clawback-rules-for-certain-gifts-includable-in-a-decedents-estate monthly 0.5 2022-04-27 https://www.currentfederaltaxdevelopments.com/blog/2022/4/21/ce2rlotpoufqnfkeyafc7yqg4voogd monthly 0.5 2022-04-21 https://images.squarespace-cdn.com/content/v1/54a14f8ee4b0bc51a1228894/98caf96c-c63b-4817-8a52-e3dd4e2900a7/Screenshot+2022-04-21+084632.jpg Updates - Taxpayers Fall Far Short of Qualifying as Real Estate Professionals - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://www.currentfederaltaxdevelopments.com/blog/2022/4/20/retired-pilot-taxable-on-value-of-standby-tickets-used-by-relatives-that-were-neither-his-spouse-nor-dependent-children monthly 0.5 2022-04-20 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https://www.currentfederaltaxdevelopments.com/blog/2022/3/10/department-of-labor-warns-401k-plan-fiduciaries-regarding-offering-crypto-investment-option monthly 0.5 2022-03-10 https://www.currentfederaltaxdevelopments.com/blog/2022/3/5/relief-to-be-granted-to-farmers-and-fishermen-unable-to-file-by-march-1-due-to-issues-with-form-7203 monthly 0.5 2022-03-05 https://www.currentfederaltaxdevelopments.com/blog/2022/3/5/irs-asks-court-to-dismiss-staking-refund-claim-case-on-grounds-the-matter-has-been-rendered-moot monthly 0.5 2022-04-28 https://www.currentfederaltaxdevelopments.com/blog/2022/3/5/irs-proposes-raising-enrolled-agent-renewal-fee-to-140 monthly 0.5 2022-03-05 https://www.currentfederaltaxdevelopments.com/blog/2022/2/27/proposed-regulations-issued-on-secure-act-changes monthly 0.5 2022-02-27 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2022-02-12 https://images.squarespace-cdn.com/content/v1/54a14f8ee4b0bc51a1228894/1728182e-92a5-4be0-af43-0d7a45827d14/Screen+Shot+2022-02-12+at+4.33.37+PM.png Updates - IRS Expands List of Notices Paused Due to Processing Backlog - Make it stand out Individual Taxpayer Notices https://images.squarespace-cdn.com/content/v1/54a14f8ee4b0bc51a1228894/06d19e41-b8e3-49b9-82aa-4a96c71b1771/Screen+Shot+2022-02-12+at+4.35.55+PM.png Updates - IRS Expands List of Notices Paused Due to Processing Backlog - Make it stand out Business Notices https://www.currentfederaltaxdevelopments.com/blog/2022/2/12/more-information-provided-by-irs-on-operation-of-new-research-credit-amended-return-procedures monthly 0.5 2022-02-12 https://www.currentfederaltaxdevelopments.com/blog/2022/2/5/interim-k-2k-3-electronic-filing-method-allows-returns-to-be-filed-before-irs-gets-mefxml-support-finalized monthly 0.5 2022-02-06 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https://images.squarespace-cdn.com/content/v1/54a14f8ee4b0bc51a1228894/03bf9b1e-e954-4786-8289-0f36222a6d69/f1120s_Page_5.jpg Updates - IRS Expands on Reporting Expenses Used to Obtain PPP Loan Forgiveness on Form 1120S, Schedule M-2 - Make it stand out Form 1120S (2021), Schedule M-2 https://www.currentfederaltaxdevelopments.com/blog/2022/1/21/irs-provides-details-for-reporting-ppp-forgiveness-options-under-revenue-procedure-2021-48 monthly 0.5 2022-01-22 https://www.currentfederaltaxdevelopments.com/blog/2022/1/18/updated-notice-on-substantially-equal-payments-issued-by-irs monthly 0.5 2022-01-18 https://www.currentfederaltaxdevelopments.com/blog/2022/1/16/form-1024-must-be-filed-electronically monthly 0.5 2022-01-16 https://www.currentfederaltaxdevelopments.com/blog/2022/1/15/pressure-increases-to-impose-a-freeze-of-some-sort-on-irs-automated-actions-against-taxpayers monthly 0.5 2022-01-15 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Related Organization https://www.currentfederaltaxdevelopments.com/blog/2016/5/11/seventh-circuit-affirms-tax-court-holding-wrong-dates-on-form-872-did-not-control-facts-make-clear-the-taxpayers-attorneycpa-was-aware-irs-meant-to-extend-year-under-exam monthly 0.5 2016-05-12 https://www.currentfederaltaxdevelopments.com/blog/2016/5/10/policy-change-means-irs-will-no-longer-initiate-audit-contact-with-taxpayers-via-phone monthly 0.5 2016-05-10 https://www.currentfederaltaxdevelopments.com/blog/2016/5/10/third-circuit-allow-deduction-for-accrued-loyalty-reward-despite-requirement-customers-redeem-rewards-within-three-months monthly 0.5 2016-05-10 https://www.currentfederaltaxdevelopments.com/blog/2016/5/6/new-comprehensive-list-of-automatic-accounting-method-changes-issued-by-irs monthly 0.5 2016-05-06 https://www.currentfederaltaxdevelopments.com/blog/edzollarstaxupdategmailcom monthly 0.5 2016-05-05 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monthly 0.5 2016-05-02 https://www.currentfederaltaxdevelopments.com/blog/2016/4/29/most-hsa-limits-will-remain-unchanged-for-2017 monthly 0.5 2016-04-29 https://www.currentfederaltaxdevelopments.com/blog/2016/4/28/language-in-easement-that-failed-to-literally-follow-regulation-terms-found-fatal-to-deduction-for-conservation-easement monthly 0.5 2016-04-28 https://www.currentfederaltaxdevelopments.com/blog/2016/4/28/one-year-of-penalty-relief-granted-to-educational-institutions-who-continue-to-reports-amounts-billed-rather-than-paid-on-form-1098-t monthly 0.5 2016-04-28 https://www.currentfederaltaxdevelopments.com/blog/2016/4/27/while-california-donor-disclosure-law-not-facially-unconstitutional-court-finds-it-unconstitutional-given-states-inability-to-keep-donor-lists-confidential monthly 0.5 2016-04-27 https://www.currentfederaltaxdevelopments.com/blog/2016/4/25/foreign-earned-income-credit-only-available-to-ocean-going-crew-member-for-portion-of-trip-in-foreign-territorial-waters monthly 0.5 2016-05-02 https://www.currentfederaltaxdevelopments.com/blog/2016/4/23/late-recharacterization-allowed-to-taxapayer-who-through-a-series-of-errors-converted-far-more-to-a-roth-ira-than-intended monthly 0.5 2016-04-23 https://images.squarespace-cdn.com/content/v1/54a14f8ee4b0bc51a1228894/1461417825589-NG5AQLUL2OJX0VTRRXRU/image-asset.png Updates - Late Recharacterization Allowed to Taxapayer Who, Through a Series of Errors, Converted Far More to a Roth IRA Than Intended https://images.squarespace-cdn.com/content/v1/54a14f8ee4b0bc51a1228894/1461417845430-BX6PNHHQUYH9W0E021MM/image-asset.png Updates - Late Recharacterization Allowed to Taxapayer Who, Through a Series of Errors, Converted Far More to a Roth IRA Than Intended https://www.currentfederaltaxdevelopments.com/blog/2016/4/21/credit-carryover-of-deceased-spouse-cannot-be-used-by-survivor-in-later-tax-years monthly 0.5 2016-04-21 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https://www.currentfederaltaxdevelopments.com/blog/2016/4/19/after-initially-indicating-bad-provision-would-convert-debt-to-recourse-irs-changes-its-mind-in-second-memorandum monthly 0.5 2016-04-21 https://www.currentfederaltaxdevelopments.com/blog/2016/4/13/irs-releases-inflation-adjusted-individual-affordable-care-percentages-for-2017 monthly 0.5 2016-04-13 https://images.squarespace-cdn.com/content/v1/54a14f8ee4b0bc51a1228894/1460555570522-1PRXN1DHJ2XP2B6R4LSV/image-asset.png Updates - IRS Releases Inflation Adjusted Individual Affordable Care Percentages for 2017 https://www.currentfederaltaxdevelopments.com/blog/2016/4/12/not-receiving-a-k-1-from-a-partnership-that-had-not-previously-reported-income-did-not-eliminate-need-to-report-the-income monthly 0.5 2016-04-12 https://www.currentfederaltaxdevelopments.com/blog/2016/4/11/irs-adds-various-dhl-express-services-to-list-of-approved-private-delivery-services monthly 0.5 2016-04-11 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Announces Depreciation and Lease Inclusion Amounts on Vehicles for 2016 https://images.squarespace-cdn.com/content/v1/54a14f8ee4b0bc51a1228894/1459714775723-QO0CJBSXSLC7R7JEJBGU/image-asset.png Updates - IRS Announces Depreciation and Lease Inclusion Amounts on Vehicles for 2016 https://images.squarespace-cdn.com/content/v1/54a14f8ee4b0bc51a1228894/1459714797805-XXI7P741IJC4W81W3CHV/image-asset.png Updates - IRS Announces Depreciation and Lease Inclusion Amounts on Vehicles for 2016 https://images.squarespace-cdn.com/content/v1/54a14f8ee4b0bc51a1228894/1459714845146-6Y6PWCNCU0ACWVE3XV7N/image-asset.png Updates - IRS Announces Depreciation and Lease Inclusion Amounts on Vehicles for 2016 https://images.squarespace-cdn.com/content/v1/54a14f8ee4b0bc51a1228894/1459714871281-O0RCEOP1WN0H9IXY0Z5K/image-asset.png Updates - IRS Announces Depreciation and Lease Inclusion Amounts on Vehicles for 2016 https://www.currentfederaltaxdevelopments.com/blog/2016/4/2/omission-of-gift-from-a-year-does-not-hold-statute-open-for-all-intervening-years-where-gift-tax-may-be-understated monthly 0.5 2016-04-02 https://www.currentfederaltaxdevelopments.com/blog/2016/4/2/agreement-on-application-of-trust-terms-found-to-allow-trust-to-be-treated-as-qsst monthly 0.5 2016-04-02 https://www.currentfederaltaxdevelopments.com/blog/2016/4/1/estate-tax-deduction-for-charitable-contribution-reduced-below-date-of-death-value-by-subsequent-actions-of-family monthly 0.5 2016-04-01 https://www.currentfederaltaxdevelopments.com/blog/2016/3/31/in-information-letter-irs-confirms-that-a-plan-covering-a-single-employee-may-reimburse-private-insurance-premiums-without-violating-aca monthly 0.5 2016-03-31 https://images.squarespace-cdn.com/content/v1/54a14f8ee4b0bc51a1228894/1459426684180-07VN0BBI5OPPZO4BN5IL/image-asset.jpeg Updates - In Information Letter IRS Confirms That a Plan Covering a Single Employee May 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