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Reporting & Filing Requirements

Recent developments in estate planning

This annual update on trust, estate, and gift taxation covers recent IRS guidance and administrative issuances, relevant legislative proposals, and selected court decisions for the period ending June 2025.

The Sec. 645 election to treat a trust as part of the estate

A Sec. 645 election can streamline tax reporting and offer other tax advantages when a client with a living revocable trust dies. Read about the requirements for making a Sec. 645 election, the tax benefits of making the election, and how and when to make the election.

TAX PRACTICE MANAGEMENT

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2025 tax software survey

AICPA members in tax practice assess how their return preparation software performed during tax season and offer insights into their procedures.

Tax Clinic

Sec. 382 and exceptions to the segregation rules

R&D tax credits: A new era of disclosure and documentation

Premium or paycheck? Tax treatment of secondary sales above FMV

Comparing and contrasting business tax strategies

Estate of McKelvey highlights potential tax pitfalls of variable prepaid forward contracts