Category Archive: Accounting

Health Care Forms: They are Confusing – For Everyone, It Seems

Some of my confusion may come from the fact that I am following my spring busy season sleepless pattern.  Does the following make any sense to you? At 3:11 p.m. yesterday I received an “IRS ...

A Couple of S Corporations, A Couple of Rental Arrangements, A Couple of Taxpayer Losses

Recently, two Circuit Courts shot down the taxpayers in two cases involving rents and S Corporations. In the Estate of Stuller, the Seventh Circuit Court of Appeals addressed a Tennessee Walking Horse breeding operation held ...

Mo Vaughn Strikes Out

Remember Mo Vaughn?  Big man and big hitter.  American League MVP in 1995 with the Red Sox.  Mo had his best year in 1996, when he hit for a .326 average, played in 161 games, ...

2016 Standard Mileage Rates for Business, Medical and Moving Announced and are Down

Last week, the IRS announced the 2016 optional standard mileage rates for Business, Medical and Moving.  The rates are less than 2015.  The IRS conducts a study each year of the fixed and variable costs ...

Happy NEPAW!

Several years ago – before the estate tax exemption was raised to $5,120,000 for 2012 and increasing each year thereafter (so far) ($5,430,000 per individual in 2015), Congress designated the third week in October as ...

Want to get audited by the IRS? Here’s how.

Recently, The Kiplinger Tax Letter published on its website “15 Audit Red Flags.” I set them out below – some verbatim and some paraphrased. The snarky comments are mine. Making a lot of money. If ...

IRS NQDC ATG – Helpful, Once You Get Through the Initialism

The Internal Revenue Service (IRS) recently updated its Audit Technique Guide (ATG) for Nonqualified Deferred Compensation (NQDC) plans. An NQDC plan is an elective or non-elective plan, agreement, method, or arrangement between an employer and ...

Texas Comptroller: It’s good to do business in Texas. It’s not so good to be poor in Texas.

The Texas Comptroller just released a “50-State Scorecard” that compiled from many different sources a list of 26 different measures involving business climate, tax burdens, entrepreneurial activity, unemployment, population characteristics and more. You can find ...

2014 FBARs Must Be Received by Treasury by June 30, 2015 and Other Important Information

The U.S. government has become increasingly concerned about, and focused on, offshore tax evasion. One tool the government has to combat tax evasion is the Report of Foreign Bank and Financial Accounts (FinCEN Report 114, ...

OOPS! BUT IT’S ONLY 800,000 Feb 20

Today, the Centers for Medicare and Medicaid Services (“CMS”) announced that approximately 800,000 taxpayers who received health care coverage through theHealthcare.gov were sent wrong information on their Forms 1095-A.  The “second lowest cost Silver plan” ...

IRS Makes it Easier for Small Businesses to Apply Tangible Property Regulations to 2014 and Future Years Feb 16

On the afternoon of Friday, February 13, 2015, the Internal Revenue Service (“IRS”) made it easier for small business owners to comply with the final tangible property “repair” regulations (“Regulations”).   Revenue Procedure 2015-20 allows small ...

Tangible Property Regulations Complicate Tax Return Filing

New Tangible Property Regulations May Require More Time and Expense to File 2014 Income Tax Returns of Many Taxpayers The Internal Revenue Service recently issued final tangible property “repair” regulations and disposition regulations (“Regulations”).   These ...