Introductory tax courses often focus solely on compliance or theory, which can cause some students to lose interest in the topic.
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TOPICS
Individuals
Contributions to quasi-governmental public-private partnerships
This article describes the requirements for an organization to meet Sec. 115(1).
Final regs. address premium tax credit issues
The IRS issued final regulations that govern the relief available for victims of domestic abuse or abandonment from the requirement that married taxpayers must file joint income tax returns to qualify for the Sec. 36B premium tax credit.
Revised Senate health bill would retain taxes on higher-income individuals
The health care bill released by Senate Republicans on Thursday would retain the Affordable Care Act’s 3.8% net investment tax and the 0.9% Medicare surtax.
Court grants hardship waiver for rollover failure
The Tax Court held it would be against “equity or good conscience” to deny an ex-NYPD police officer a hardship waiver for failing to meet the rollover requirement while he was suffering from a “major depressive disorder.”
Contributions to HSAs
Deductible HSA contributions can be used to offset all forms of income.
Statistical sampling and resulting allocations under fixed-asset studies
This item discusses a methodology to sample expenditures by reviewing amounts capitalized for
book purposes and to determine the extent to which they should be classified as tangible personal property or expensed for tax purposes.
IRS issues 2018 inflation adjustments for HSAs
The IRS issued the inflation-adjusted figures for the annual contribution limits for health savings accounts.
Tax provisions in the Senate health care bill
The Senate Republicans’ bill to replace Obamacare would repeal many of the Affordable Care Act’s tax provisions. Here’s a look at the tax changes in the bill.
IRS notice response tips everyone should know
This column discusses IRS notices and how taxpayers should react to them.
Dealing with state tax issues? It comes down to domicile
Most states that have a personal income tax have a function whereby the taxpayer can file as a full-year resident, a partial-year resident, or a nonresident.
TIGTA issues reports on taxpayers who received advance premium tax credits
Health care exchanges failed to properly verify the identity and eligibility of all individuals who received the advance premium tax credit, the Treasury Inspector General for Tax Administration reported.
Data analytics: A high-level introduction for accounting practitioners
Tax practitioners better trained in data analytics could improve decision-making in several areas.
Joint return not valid where one spouse filed separate return
A joint return with only one spouse’s signature was not valid.
Tax issues for nontraditional households
This article explores the income tax issues that arise from owning or living in a home with a person other than a spouse.
IRS rules defining dependents and EITC qualification are to be amended
The IRS proposed changing its position on when taxpayers may qualify as childless for purposes of the Sec. 32 earned income tax credit.
Form 1040NR enters the 21st century
Nonresident filers can now file their 2016 Form 1040NR electronically.
How to determine profit motive
This column examines two U.S. Tax Court cases addressing profit motive.
IRS takes down student financial aid data retrieval tool
The IRS announced that has taken down its tool for retrieving tax return data used to complete the Free Application for Federal Student Aid.
Maximizing the EITC for deployed troops
This article discusses why deployed troops who are in harm’s way are getting less benefit from the EITC, how it affects their households, and a simple solution to the problem.
INDIVIDUALS
Current Developments in Taxation of Individuals: Part 1
This update surveys recent federal tax developments involving individuals, including court cases, rulings, and guidance issued during the six months ending October 2025.
