Domicile

Teleworking and the dual-taxation dilemma

This item discusses the difference between statutory residency and domiciliary residency and how both can affect personal income taxes.

Managing state taxes in an uncertain world

Businesses with employees working remotely in a new location as a result of the pandemic should carefully evaluate the rules in those states to ensure proper withholding.

Tax Insider Articles

Tax Clinic

Business property taxes: COVID-19’s effect on valuation

How banks that make SBA loans are taxed on their fees

Navigating the new Schedules K-2 and K-3

Practitioners’ role in the continuing evolution of Circular 230

DEDUCTIONS

Business meal deductions after the TCJA

This article discusses the history of the deduction of business meal expenses and the new rules under the TCJA and the regulations and provides a framework for documenting and substantiating the deduction.

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