Preparation
Key Considerations for Enrolled Agents in the Upcoming Tax Season
The Tax Cuts and Jobs Act (TCJA) of 2017 brought substantial changes to individual income taxes, but many of these provisions are scheduled to expire at the end of 2025. As tax practitioner... Stephen Molchan, EA
Winter 2023,
Preparation,
TCJA,
Tax Cuts and Jobs Act,
s corporation,
c corporation,
§199A,
partnership,
ROTH IRA,
LLC,
adjusted gross income,
AGI,
required minimum distribution,
RMD,
capital gains,
SECURE Act 2.0,
Alternative minimum tax,
limited liability company,
sole proprietor