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Medicare’s tricky rules on HSAs after age 65

Individuals working past age 65 who want to continue contributing to a health savings account need to carefully follow Medicare’s enrollment rules to avoid significant penalties.

Ask the expert: Gift planning

Karla Valas leads fundraising for Fidelity Charitable, the nation’s largest grantmaker. Her team helps CPAs to prioritize sophisticated planning conversations that incorporate charitable strategies.

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Private tax debt collection contracts awarded … New per diem travel rates … Regs. authorize collection of excess sick and family leave credits

Amish Mehta, CPA

“I saw accounting wasn’t just about numbers — it was about getting to know different clients as well as their businesses and industries,” says Amish Mehta, CPA.

How to hide zero values

In certain scenarios, showing zero values can be
very distracting. They can be easily hidden in Excel.

Using stocks and other data types in Excel

You can convert text in Excel to linked data types. This is referred to as “linked” data types because the data is connected to an online data source.

Whistleblower award denied

Additional tax proceeds were assessed due to an issue unrelated to the informant’s information, the Tax Court holds.

Ask the expert: Road to digital transformation

Guy Pearson is a Chartered Accountant, Chairman of Interactive Accounting, a progressive accounting firm he founded in 2009, and an angel investor in a portfolio of companies.

Safe harbor for ERC gross-receipts test

The IRS issued a safe harbor that allows an employer to exclude certain amounts received from other coronavirus economic relief programs in determining whether it qualifies for the employee retention credit based on a decline in gross receipts

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Partnership withholding regulations postponed … Automatic accounting method change procedures updated … Tax Court surge causing erroneous taxpayer assessments

FROM THIS MONTH'S ISSUE

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Building a better CPA firm: Stepping up service offerings

A key step in business model modernization is determining how to implement services that satisfy clients and employees.

From The Tax Adviser

August 30, 2025

2025 tax software survey

August 30, 2025

Are you doing all you can to keep the cash method for your clients?

July 31, 2025

Current developments in S corporations

July 31, 2025

Paid student-athletes: Tax implications for universities and donors