A bimonthly magazine from the National Association of Enrolled Agents
May/June 2022 vol.40 no.3
The Value of NAEA Advocacy
Capitol Corner

The Value of NAEA Advocacy

The National Association of Enrolled Agents (NAEA) engages in government relations and advocacy activities on behalf of the membership with the goal of enhancing and protecting the enrolled agent credential. After many decades working closely with... Jeffery S. Trinca and Michelle McCaughey

July/Aug 2021, Capitol Corner, Circular 230, COVID-19, Minnesota, Practitioner Priority Service, PPS, Form 8821, Form 2848, earned income tax credit, EITC, Centralized Authorization File, CAF, Automated Collection System, ACS, New Mexico, NAEA PAC, American Families Plan Tax Compliance, PTIN, Preparer Tax Identification Number, unemployment income, UI, IRS Taxpayer First Act Report
From Hero to Zero in 60 Seconds or Less
Feature Article

From Hero to Zero in 60 Seconds or Less

The following is a collection of anecdotes from members of the National Association of Enrolled Agents' (NAEA Ethics and Professional Conduct (EP&C) Committee. Names have been changed to preserve the confidentiality of our complainants and respondents. So...

May/June 2021, Feature Article, ethics, fraud, COVID-19, practice management, earned income tax credit, EITC, Form 1099-MISC, Form 8867, Rules of Conduct, Code of Ethics
Excluding Medicare Waiver Payments from Income
Feature Article

Excluding Medicare Waiver Payments from Income

The Internal Revenue Service (IRS) has provided guidance on the tax treatment of certain payments to individual care providers for the care of eligible individuals under a state Medicaid waiver program in IRS Notice 2014-7.i The prog... Laurie W. Ziegler, EA

Mar/Apr 2021, Feature Article, Form W-2, Schedule C, Social Security, SECURE Act, Medicare, Medicaid, waiver, Form 1099, Notice 2014-7, HCBS, home and community-based services, earned income tax credit, EITC, caregiver, Notice CP 2000, Form 1099-MISC, Wisconsin, §131, §1915(c)