Reporting & Filing Requirements

Combined Reporting Creates Compliance Challenges

An increasing number of states have enacted or proposed combined reporting requirements for related entities involved in a unitary business, creating increased compliance burdens for taxpayers and administrative challenges for state tax agencies.

Sales Tax Audit Best Practices

This article discusses common issues in state sales tax audits and gives tips and best practices for each part of an audit life cycle.

Multistate Partnerships: To Withhold, or Not to Withhold?

The varying rules for withholding can create a compliance nightmare for multistate partnerships with a large number of partners.

The Recent Growth of Mandatory Unitary Combined Reporting

The use of mandatory unitary combined reporting has become increasingly popular among states in recent years, driven by state budgetary shortfalls and the perceived distortion of taxable income by multistate corporations filing separate company reports.

Tax Insider Articles

Tax Clinic

Marrying ESG initiatives to business tax planning

Early access to wages may require new employment tax analyses

Determining gross receipts under Sec. 165(g)(3)

Recent changes to the Sec. 179D energy-efficient commercial buildings deduction

IRS provides guidance on perfecting S elections and QSub elections

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.

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