Mail Merge can be an option for sending bulk emails to a small, specific group or for those who need a simpler tool than bulk email software.
Line items
Final regulations adopt ‘family-friendly’ health care affordability test … IRS raises per diem standard rates for business travel … AICPA again critiques new IRS requirements for R&D credits … R&D credit claim transition period extended
Automatically create subtotals in Excel
There are several reasons to use SUBTOTAL instead of SUM when inserting subtotals in your spreadsheet.
Improperly forgiven PPP loans must be included in income
An IRS Chief Counsel memo states that income exclusion does not extend to Paycheck Protection Program loan forgiveness for which the recipient is ineligible, such as by misrepresentation or omission.
The trends that will affect CPAs in 2023
Talent, technology, and ESG remain top concerns against a backdrop of economic pessimism.
50 years of ALPFA: How Latino CPAs found strength in numbers
The Association of Latino Professionals for America is a vehicle for social change and a networking forum for Latino students, professionals, and businesses.
Do I really need a new engagement letter for that?
A dually signed engagement letter is always the best way to document agreed-upon services, especially if a disagreement arises.
‘Family support’ payments not deductible as alimony
The divorce instrument included a child-related contingency, the Tax Court holds.
Automatically color-code cells in Microsoft Excel
You can automatically have cells turn certain
colors based on the text within those cells. This
is easily done using one of the many types of
conditional formatting.
Using Power BI for advanced QuickBooks data analytics
Try these two ways of analyzing and reporting QuickBooks Online data using Microsoft’s Power BI Desktop Version.
Proposed AICPA tax standards address new concerns
CPAs are encouraged to comment on the proposed standards.
Ashley Fogle, CPA
Ashley Fogle, CPA, is a senior tax manager at HoganTaylor and co-owner of Ride OKC in Oklahoma City.
Ask the Expert: The rise of contactless tax services
John Sapp is the chief revenue officer at Drake Software, one of the largest professional tax software companies in the nation. As a certified public accountant since 1987, he has considerable experience in public and private accounting for the technology industry.
Checks written before death are includible in decedent’s estate
The Tax Court follows state law in determining whether delivered but unpaid checks were completed gifts.
Benefits of public sector accounting careers
Accounting professionals who want to contribute to society and social justice could consider jobs in government, which can also offer career and personal benefits.
Amortizing R&E expenditures under the TCJA
The change this year from immediate expensing under Sec. 174 sends ripples through affected taxpayers’ returns and may affect financial reporting.
Line items
A deeper dive into the Inflation Reduction Act’s tax provisions … A closer look at tax items in the Inflation Reduction Act (podcast) … Financial planning impacts of the Inflation Reduction Act … IRS relieves penalties for 2019 and 2020 … AICPA asks IRS to expand penalty relief … AICPA recommends changing cryptoasset question … Proposed revisions to the AICPA tax standards
Collection Due Process case favors IRS
The Tax Court upholds the IRS’s denial of a taxpayer’s requests for first-time abatement of penalties, an installment agreement, and withdrawal of NFTL filings.
Deliver business insights with CAS 2.0
Client advisory services is the fastest-growing service area in the profession, and some firms have begun to differentiate themselves by providing not only financial services but also strategic business insights.
Andrew Hunzicker, CPA
Andrew Hunzicker, CPA, is founder and CEO of Dope CFO in Bend, Ore.
Features
SPONSORED REPORT
Preparing clients for new provisions next tax season
As the 2025 filing season approaches, H.R. 1 introduces significant tax reforms that CPAs must be prepared to navigate. These legislative changes represent some of the most comprehensive tax updates in recent years, affecting both individual and corporate taxpayers. This report provides in-depth analysis and guidance on H.R. 1.