A quarterly magazine from the National Association of Enrolled Agents
Winter 2024 vol.42 no.4
What Enrolled Agents Need to Know About Form 8300 and Digital Assets
Feature Article

What Enrolled Agents Need to Know About Form 8300 and Digital Assets

Businesses who accept cryptocurrency (crypto) as payment and many tax practitioners who provide compliance services for those businesses were relieved to hear that the Internal Revenue Service (IRS) has delayed the require... Amber Gray-Fenner, EA, USTCP

Summer 2024, Feature Article, cryptocurrency, crypto, FBAR, Foreign Bank and Financial Accounts, Financial Crimes Enforcement Network, FinCEN, Social Security, Form 8300, §6050I, Non-fungible token, NFT, beneficial ownership information, BOI, U.S. Securities and Exchange Commission, SEC, §6045(g)(3)(D), decentralized finance, DeFi, Notice 2024-4, Infrastructure Investments and Jobs Act, digital assets, §183, Treasury Regulation 1.183-2
Are You Prepared for the Corporate Transparency Act?
Feature Article

Are You Prepared for the Corporate Transparency Act?

As the clock strikes midnight on January 1, 2024, the Corporate Transparency Act (CTA) will come into full effect. In simple terms, the CTA requires that every company organized in the United States identifies its beneficial owne... Fernando Juarez Hernandez, EA

Winter 2023, Feature Article, corporation, partnership, Financial Crimes Enforcement Network, FinCEN, Schedule C, LLC, beneficial ownership information, Corporate Transparency Act, CTA, limited liability company, Title 26, Title 31, National Defense Authorization Act, NDAA, terrorism, money laundering, Financial Action Task Force, FATF, financial intelligence unit, FIU, Egmont Group of Financial Intelligence, beneficial owner, inactive company, BOI report
Things to Discuss with Clients at 2023 Appointments
Tax News Briefs

Things to Discuss with Clients at 2023 Appointments

New Beneficial Ownership Information Reporting Rules On September 29, 2022, the Financial Crimes Enforcement Network (FinCEN) issued a final rule implementing the bipartisan Corporate Transparency Act’s (CTA) beneficial ownership information (BOI) r... TheTaxBook

Jan/Feb 2023, Tax News Briefs, Financial Crimes Enforcement Network, FinCEN, LLC, FSA, limited liability partnerships, limited liability companies, limited liability limited partnerships, LLP, LLLP, beneficial ownership information, BOI, Corporate Transparency Act, CTA, Small Business Regulatory Enforcement Fairness Act, Identity Protection PIN Opt-In Program, §125, qualified health plan, QHP, Form 15227