- Regulations coming on S corporations with accumulated E&P and GILTI
- Additional BEAT regs. finalized
- IRS issues guidance on COVID-19 testing coverage
- 6 more IRS forms can be filed with e-signatures
- Pandemic makes meeting Sept. 15 filing deadline difficult
- IRS issues 2020–2021 per-diem rates
- Final regs. govern eligible terminated S corporation rules
- Final regulations define ‘qualifying relative’
- Premium tax credit unaffected by zeroing of personal exemptions
- E-filing problems plague some Sept. 15 tax returns
- Final regs. govern CFC downward attribution
- IRS issues more bonus depreciation rules
- Final regs. outline trust and estate expenses still deductible under TCJA
- Lenders will not file Form 1099-C for forgiven PPP loans
- Returns affected by e-filing outage will be timely if filed by Sept. 17
- Small business accounting regulations and tax shelter implications
- Foreign tax credit allocation and apportionment rules finalized
