Tax Planning; Tax Minimization

The impact of filing status on student loan repayment plans

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.

Student loan debt: Tax and other considerations

This article examines the student loan burden in the United States, reviews programs designed to assist borrowers with repayment, and discusses debt forgiveness issues.

QBI deduction: Interaction with various Code provisions

This discussion focuses on how Sec. 1231 and various loss disallowance provisions affect the QBI deduction.

Using trusts in divorce tax planning

A trust set up as part of a divorce settlement can ensure economic protection of the couple’s long-term obligations and provide tax benefits.

2020 employer opportunities: Give more while spending less

This article focuses on two opportunities beneficial to both employers and employees: (1) Sec. 139 disaster relief payments and (2) Sec. 127 educational assistance payments.

Newsletter Articles

Tax Clinic

Donations to charities in exchange for SALT credits

IRS finalizes rules on eligible terminated S corporations

Recent changes to the rehabilitation tax credit

Some paper forms can temporarily be e-signed

50th ANNIVERSARY

50 years of The Tax Adviser

The January 2020 issue marks the 50th anniversary of The Tax Adviser, which was first published in January 1970. Over the coming year, we will be looking back at early issues of the magazine, highlighting interesting tidbits.

TAX RELIEF

Quirks spurred by COVID-19 tax relief

This article discusses some procedural and administrative quirks that have emerged with the new tax legislative, regulatory, and procedural guidance related to COVID-19.

Magazine