A quarterly magazine from the National Association of Enrolled Agents
Fall 2024 vol.42 no.3
Tax Compliance for Refugees
Feature Article

Tax Compliance for Refugees

          “Give me your tired, your poor, your huddled masses yearning to breathe free…” – Emma Lazarus   All... Mary Beth Lougen, EA, USTCP

Spring 2024, Feature Article, green card, EITC, humanitarian, child tax credit, §6013(g), visa, Economic Impact Payment, §6013(h), employment authorization document, Form 8858, §6428B, EAD, Form 8938, §6428, foreign, §7701(b), Form 5471, §7701(b)(1)(A), immigrants, Form 8865, Form 8621, FBAR, Form 3520, refugees, COVID-19, Form 3520-A, asylees, Form 114, nonresident alien, permanent resident, earned income tax credit, international information returns
Questions for Clients During the 2021 Tax Season
Feature Article

Questions for Clients During the 2021 Tax Season

Every year, most tax professionals take a Form 1040 update class to understand the tax law changes that affect tax preparation. Then many take the cookie cutter organizer and send it to clients without review. Instead, take the... Beth Logan, EA

Jan/Feb 2022, Feature Article, advanced child tax credit, cryptocurrency, electric vehicle, mortgage, recovery rebate credit, pandemic, teachers, Paycheck Protection Program, Donations, Form 1040, Economic Impact Payment, 2021 tax season, Schedule 8812
Perseverance Within the Tax System
President's Message

Perseverance Within the Tax System

I have been thinking about perseverance within the tax system. There seems to be relentless waves of challenges requiring us to cope, adapt, and, ultimately, accept. Legislators have acquired a penchant for making retroactive tax law changes. Retroactive changes affect... David Tolleth, EA

Sept/Oct 2021, President's Message, child tax credit, Economic Impact Payment
The DNA of NAEA
President's Message

The DNA of NAEA

As I write this, it is early June, summer is on the horizon, and the 2021 tax filing season is finally abating. The consensus seems to be this was one of the toughest ever. As someone said, it is hard to play when the rules change in the middle of the game. They sure d... David Tolleth, EA

July/Aug 2021, President's Message, American Rescue Plan Act, Consolidated Appropriations Act, Economic Impact Payment