Employment Taxes

Employment Tax Reporting for Disregarded Entities

Many tax-exempt organizations have formed single-member limited liability companies (SMLLCs) as integral parts of their entity structure. However, SMLLCs with employees have new reporting requirements effective January 1, 2009.

Newsletter Articles

TAX REFORM

Traps for the unwary: Tax Cuts and Jobs Act changes

By now many of us are familiar with the various provisions of the law known as the Tax Cuts and Jobs Act (TCJA), P.L. 115-97. Here is a list of changes together with (perhaps) unexpected nuances.

DEDUCTIONS

Qualified business income deduction regs. and other guidance issued

The package includes final regulations, guidance on how to calculate W-2 wages, a safe-harbor rule for rental real estate businesses, and new proposed rules on the treatment of previously suspended losses.