[{"articleAbstract":"The deputy commissioner of the IRS Large Business and International Division hears AICPA tax committee’s feedback on new requirements.","articleTitle":"IRS official: New R\u0026D credit documentation applies to amended returns","externalizedPath":null,"featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/news/2021/nov/new-research-development-credit-documentation-amended-returns"},"sortDate":"2021-11-24T10:07:00.000-05:00"},{"articleAbstract":"Proposed regulations would permanently allow an automatic extension for furnishing health care Forms 1095-B and 1095-C and would also specify that Medicaid services to test for and diagnose COVID-19 are not “minimum essential coverage.”","articleTitle":"Automatic extension for furnishing health coverage statements proposed","externalizedPath":null,"featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/news/2021/nov/automatic-extension-furnishing-health-coverage-statements-proposed"},"sortDate":"2021-11-23T16:53:00.000-05:00"},{"articleAbstract":"The Build Back Better Act contains a large number of tax provisions, ranging from an extension of the advance child tax credit, to a wide variety of green energy tax incentives, and a minimum tax on corporations.","articleTitle":"Tax provisions in the Build Back Better act","externalizedPath":null,"featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/news/2021/nov/tax-provisions-build-back-better-act"},"sortDate":"2021-11-19T10:59:59.000-05:00"},{"articleAbstract":"Forgiveness amounts are excluded from gross income but included in gross receipts for purposes including determining “small business taxpayer” status under Sec. 448(c).","articleTitle":"Further guidance issued on tax treatment of PPP loan forgiveness","externalizedPath":null,"featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/news/2021/nov/irs-guidance-ppp-loan-forgiveness"},"sortDate":"2021-11-18T17:20:00.000-05:00"},{"articleAbstract":"Tax professionals and taxpayers will have to create an account with a third-party provider, ID.me, which requires uploading an image of a government-issued ID and a selfie, in order to access certain IRS online tools and portals.","articleTitle":"New user verification for IRS online accounts to be required by mid-2022","externalizedPath":null,"featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/news/2021/nov/new-user-verification-irs-online-accounts-required-by-mid-2022"},"sortDate":"2021-11-17T16:34:00.000-05:00"}]