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
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