[{"articleAbstract":"A law change and some regulations take effect while an array of provisions expire.","articleTitle":"What’s new for 2022 in federal taxes","featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/news/2022/jan/new-2022-federal-taxes"},"sortDate":"2022-01-06T17:26:51.000-05:00"},{"articleAbstract":"Schedule K-2 will report the partnership/S corporation–level activity attached to a flowthrough return, while Schedule K-3 will be provided to each partner or shareholder and report its proportionate\namount for each item.","articleTitle":"Navigating the new Schedules K-2 and K-3","featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/issues/2021/sep/new-schedules-k-2-k-3"},"sortDate":"2021-09-01T05:00:00.000-04:00"},{"articleAbstract":"This item looks at of the changes on the 2021 draft Form 1040 and related schedules to help practitioners prepare for next busy season.","articleTitle":"Many changes in store for Form 1040 and related schedules","featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/issues/2021/dec/changes-form-1040-related-schedules"},"sortDate":"2021-12-01T05:00:00.000-05:00"},{"articleAbstract":"The CARES Act corrected an error that had made qualified improvement property ineligible for bonus depreciation; IRS regulations and guidance explain how to take advantage of the change.","articleTitle":"Qualified improvement property and bonus depreciation","featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/issues/2021/sep/qualified-improvement-property-bonus-depreciation"},"sortDate":"2021-09-01T05:00:00.000-04:00"},{"articleAbstract":"This article discusses income-based plans and how married couples with student loan debt may minimize their current loan payments by filing separately instead of jointly.","articleTitle":"The impact of filing status on student loan repayment plans","featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/issues/2021/jan/student-loan-repayment-plans-impact-of-filing-status"},"sortDate":"2021-01-01T05:00:00.000-05:00"}]