The IRS announced that it will amend the definitions of “spouse,” “husband and wife,” and “marriage” in regulations to reflect the Supreme Court’s holdings in Obergefell and Windsor.
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TOPICS
Tax
IRS issues 2016 pension contribution limits
Because of low inflation this year, many limits remain unchanged, but some are increasing.
IRS issues 2016 inflation adjustments and tax tables
The IRS issued the annual inflation adjustments for 2016 for more than 50 tax provisions as well as the 2016 tax rate tables for individuals and estates and trusts.
IRS announces progress in collaborative fight against tax return identity theft
Six months after announcing it was partnering with state tax authorities, tax preparation companies, and other interested parties, the IRS said it is making progress in the collaborative effort to fight identity theft.
Why new tax return due date changes are important
This article examines why the tax return due date change was needed and what it means for practitioners.
2016 Social Security wage base is released
The good news for workers is that there will also be no increase in the amount of wages subject to Social Security taxes (old age, survivor, and disability insurance).
IRS gives South Carolina flood victims tax relief
The IRS announced that taxpayers who live or have a business in the South Carolina counties that have been declared disaster areas will have extra time to file their returns and pay any taxes owed.
The IRS digital-first future needs to start now
The IRS is struggling with how to become more efficient and serve taxpayers with lower levels of staffing and an outdated, manual service model.
Benefits of an employee stock ownership plan in succession planning
Practitioners should be aware of the many advantages of using an ESOP when a business owner is near retirement.
GASB requiring new government tax incentive disclosures
The standard aims to provide more information for financial statement users.
D.C. Circuit confirms Tax Court’s jurisdiction in son-of-boss case
The court will determine the partners’ accuracy-related penalties in a partnership proceeding.
PTO and constructive receipt
Paid-time-off plans can create problems with the timing of, and cross-year accounting for, payroll tax liabilities.
Estimated tax issues for divorcing couples
Problems can arise when taxpayers try to properly allocate estimated tax payments.
Regs. direct where to file refund claims
The rules apply to claims for credit or refund filed on or after July 24, 2015.
Property-related litigation costs held includible in home office deduction
The IRS failed to show that combating ‘running wild’ dogs, mold, and noise was exclusively a personal expense.
Crowdfunding and income taxes
See how to address this increasingly common source of income with tax clients.
Substance-over-form doctrine used to nix growth within Roth IRAs
Purported DISC commissions paid to Roth IRAs as owners of a holding company are recharacterized as dividends to shareholders and excess contributions.
IRS will no longer require additional Sec. 83(b) election statement with return
To facilitate e-filing, the IRS proposed to amend Regs. Sec. 1.83-2(c) to eliminate its requirement that taxpayers making a Sec. 83(b) election file a copy of the election statement with their tax return for the year of the transfer of property for which the election is made.
Return due dates changed
Tax provisions in the highway funding act also overturn the Supreme Court’s Home Concrete holding that an overstatement of basis does not cause a substantial omission of gross income triggering the extended six-year statute of limitation for assessment.
Taxpayer is awarded attorneys’ fees and court costs
The IRS’s concession on the time limit for claiming equitable innocent spouse relief was not a settlement that would disqualify the taxpayer from reimbursement as a ‘prevailing party.’
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