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January 2026 - The Tax Adviser

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  2. January 2026
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TAX CLINIC

credits against tax

IRS generally eliminates 5% safe harbor for determining beginning of construction for wind and solar projects

employee benefits & pensions

IRS proposes using NAICS to determine lines of business for certain fringe benefit exclusions

exempt organizations

IRS rules that community trust and affiliated nonprofit corporation can file a single Form 990

expenses & deductions

Prop. regs. issued on new qualified tips deduction

GROSS INCOME

IRS rules for first time that REIT’s income from markup on electricity from EV charging stations is rents from real property

procedure & administration

White House makes recommendations on digital asset transactions

COLUMNS

TAX PRACTICE & PROCEDURES

Representing taxpayers with IRS identity protection and theft victim assistance

DC CURRENTS

Murrin and Zuch provide insight into the limits of taxpayers’ rights

CASE STUDY

Deducting corporate charitable contributions

TAX TRENDS

IRS met written-supervisory-approval requirement for penalty

TEFRA petition filing deadline is jurisdictional

PRACTICE MANAGEMENT

2026 tax software survey

CPAs rate their return preparation software’s performance during this year’s tax season.

Tax Clinic

When are employer-provided health benefits taxable?

Hospitals’ community benefit under pressure

Avoiding triggering foreign investment ECI with a US office

Why record quality matters more than ever in unclaimed property audits

Multiyear redemption payments under a partnership promissory note