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When are employer-provided health benefits taxable?
Editor: Rochelle Hodes, J.D., LL.M. Employer-provided health coverage is one of the most widely relied-upon tax-favored benefits in the Internal Revenue Code. Under Sec. 106, employer contributions toward accident or health coverage are generally excluded from an employee’s gross income, and reimbursements for qualifying medical expenses are likewise excluded under
Navigating the QSBS rules in pass-through structures
The rules for qualified small business stock become more complex when it is held through a pass-through entity or when the corporation operates through one or more partnerships. This article discusses QSBS eligibility rules, planning opportunities, and areas of uncertainty.
Why record quality matters more than ever in unclaimed property audits
State authorities are increasingly scrutinizing companies’ escheats information regarding sourcing, dormancy tracking, and owners.
Avoiding triggering foreign investment ECI with a US office
A recent IRS letter ruling and Tax Court case illustrate, respectively, successful and unsuccessful positions regarding foreign investments in the United States as effectively connected income.
Avoiding state tax surprises from collaboration agreements
Collaboration agreements, especially in the life sciences, sometimes unexpectedly transcend state boundaries, with consequences for companies’ apportionment and sales factor revenue sourcing.
Beyond survival mode: Redefining what you want your practice to be
To do more than simply survive one busy season after another, intentionally question what you want your firm to be and rebuild, using a four-pillar paradigm.
Financial planning strategies for higher education costs
Families can reduce the financial stress of college by taking advantage where possible of savings plans, financial aid, loans, and tax benefits.
AICPA, former IRS commissioner to lead initiative on AI in tax
Participants in the Council on AI Risk in Tax, led by the AICPA and former IRS commissioner Danny Werfel, include leaders from all areas of the tax world who will work together to promote the responsible use of AI in tax administration and practice.
IRS cyber weaknesses put taxpayer data at risk again, TIGTA says
For the second consecutive year, a government watchdog found the IRS’s cybersecurity program ineffective. TIGTA warned that taxpayer data could be vulnerable if security weaknesses are not addressed.
Tax ethics and risk management: Common questions and answers, Part 1
A range of common concerns discussed in an AICPA Tax Section ethics webcast are summarized, with links to further articles and materials.
Check-the-box effects for foreign owners
A check-the-box election may either eliminate or impose U.S. tax and compliance burdens for foreign owners.
The hidden costs and tax burdens of European waterfalls
These distribution provisions for sharing earnings between private fund managers and investors can clash with Sec. 704 partnership rules in certain ways.
2026 tax software survey
CPAs rate their return preparation software’s performance during this year’s tax season.
Circuit courts split on home-distilling ban
While the Sixth Circuit held that the ban is necessary and proper under the U.S. Constitution for collecting a federal excise tax on spirits, the Fifth Circuit held under the same criterion that the ban is unconstitutional.
A review for practitioners of select 2025 academic tax research
Five tax research articles published in the past year in academic journals provide potentially valuable insights for practitioners.
Tax return positions: Required levels of authority
Tax practitioners must heed rules and professional guidelines for substantial authority and other specified levels of confidence in a tax position’s success upon being challenged on its merits.
Tax legislation for digital assets: What’s the conversation in Congress?
Despite common themes between a Senate bill and a House discussion draft on taxation of digital assets, they differ in key areas.
A risk framework for AI use in tax administration and preparation
A former IRS commissioner assesses risks and proposes control practices for use of artificial intelligence by taxing authorities and practitioners.
AICPA supports disaster tax bill, presses for permanent relief
The bill, which awaits the president’s signature, would make disaster tax relief rules easier to find and more predictable by adding them to the Internal Revenue Code, a change the AICPA says should be made permanent.
Current developments in S corporations
This annual update covers recent developments, including court cases and selected administrative changes occurring in the 12 months ending March 2026.
