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Newsletter Articles

Tax Clinic

Computing qualified W-2 wages for Sec. 199A purposes

Sec. 199A and the aggregation of trades or businesses

Stock-based compensation: Back to basics

The impact of tax reform on DNI, and a reason to revisit trust accounting income

The not-so-simple aggregation rules for tax reform’s simplifying conventions

TECHNOLOGY

2018 tax software survey

Among CPA tax preparers, tax return preparation software generates often extensive and ardent discussion. To get through the rigors of tax season, they depend on their tax preparation software. Here’s how they rate the leading professional products.

DEDUCTIONS

Qualified business income deduction regs. and other guidance issued

The package includes final regulations, guidance on how to calculate W-2 wages, a safe-harbor rule for rental real estate businesses, and new proposed rules on the treatment of previously suspended losses.

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