RMD Archives | EA Journal

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, adjusted gross income, AGI, required minimum distribution, TCJA, RMD, Tax Cuts and Jobs Act, capital gains, s corporation, c corporation, §199A, SECURE Act 2.0, partnership, Alternative minimum tax, ROTH IRA, limited liability company, LLC, sole proprietor

Tax News Briefs

Important Tax News You Can Use

Penalty Relief for 2019 and 2020 Tax Returns The Internal Revenue Service (IRS) is providing relief for taxpayers from certain failure-to-file penalties with respect to tax returns for the ... TheTaxBook

Nov/Dec 2022, Tax News Briefs, Form 1040, drought, international information returns, Notice 2006-82, Form 1040-C, IIR, §6651(a)(1), Notice 2022-43, Form 1041, Form 5472, Form 5471, Form 1041-N, §6698(a)(2), Form 3520, Form 1040-QFT, foreign, §6698(a)(1), Form 3520-A, Form 1120, penalty, §6699(a)(2), RMD, Form 1120-C, relief, §6699(a)(1), Form 1040-NR, Form 1120-F, COVID-19, §6721(a)(2)(A), Form 1040-SS, Form 1066, PPP, Setting Every Community Up for Retirement Enhancement Act, Form 1040-PR, Foem 990-PF, SECURE Act, livestock, Form 1040-SR, Form 990-T

Tax Policy

Tax Policy 101

Those of you who have made the pilgrimage to the Internal Revenue Services’ (IRS) headquarters, which I have quasi-affectionately referred to as “the big house,” (or by its address, 1111 Constitution Avenue) may have noted the Oliver Wendall H... Robert Kerr, EA

Nov/Dec 2021, Tax Policy, RMD, Internal Revenue Code, Registered Tax Return Preparer program, international, RTRP, GILTI, Loving v. Commissioner, tax policy, global intangible low-tax income, foreign derived intangible income, FDII, required minimum distribution