Alerts
Trustees and executors have the ability to make certain elections on, or before, March 6, 2023 that could affect 2022 tax returns of the trusts and estates for which they are fiduciaries, as well as the returns of the beneficiaries of those trusts and estates.
Controllers face many tasks at calendar-year end. This guide provides advice, reminders and tips about certain responsibilities requiring your attention in the next few weeks, including updated rates and limits for 2023.
A number of changes to tax law, guidance and procedures released in the recent past could result in accounting method changes. Now is a great time to review and address these items for the 2022 tax season and to plan for the 2023 tax year.
On Nov. 18, 2022, the Treasury Department published proposed regulations (REG-112096-22) amending the final foreign tax credit (FTC) regulations published on Jan. 4, 2022 (TD 9959; amended by technical corrections published July 27, 2022).
The IRS has released long awaited procedural guidance on how to comply with the new rules for the treatment of research and experimental (“R&E”) expenditures under Section 174, including a taxpayer-friendly option for the first year of required compliance.
ASC 842 is effective for private companies for fiscal years beginning after December 15, 2021. The new standard, which replaces ASC 840, contains some important changes affecting real estate lessors with operating leases. Here is a closer look at the impact to lessors under the new standard.
On August 31, New York Governor Kathy Hochul signed legislation adopting an economic nexus threshold for purposes of the New York City (“NYC”) business corporation tax, for tax years starting on, or after, January 1, 2022. The legislation also made the recently-enacted elective NYC pass-through entity tax (“PTET”) effective retroactive to tax years beginning on, or after, January 1, 2022.
On August 16th, Congress passed the Inflation Reduction Act, which included some significant changes to the 179D tax benefit.
On August 7, 2022, the Senate passed the fiscal year 2022 budget reconciliation bill, which has been named the Inflation Reduction Act of 2022 (the “2022 IRA”). Scheduled to be considered by the House on August 12, the bill contains spending provisions for the environment, healthcare, energy infrastructure, and domestic manufacturing, as well as a number of tax provisions.
On July 28, 2022 Congress passed the Creating Helpful Incentives to Produce Semiconductors(“CHIPS”) and Science Act of 2022. The President is expected to sign the bill in the coming week. The act establishes an Advanced Manufacturing Investment Credit for the manufacturing of semiconductors and specialized tooling equipment required in the semiconductor manufacturing process.
Governor Wolf and the Pennsylvania State Legislature have passed the 2022-2023 Pennsylvania state budget, which contains several tax provisions including a corporate net income (CNI) tax rate reduction.
A key provision introduced by the Tax Cuts and Jobs Act of 2017 (TCJA) will be changing for the upcoming tax year.
With summer upon us and the fall soon approaching, it may be worthwhile to consider opportunity zone investments to defer capital gains expected to be recognized during 2022 (as well as 2021 in certain circumstances). The ability to utilize qualified opportunity zone funds (QOFs) to defer income taxes in the short-term, and permanently avoid taxation of future appreciation, can significantly...
The New York Supreme Court, Appellate Division, held on June 30, 2022, in Matter of Obus v. Tax Appeals Tribunal, that the taxpayer was not a statutory resident of New York as he did not use his vacation home as his residence and, accordingly, the vacation home was not a permanent place of abode. The decision reversed the New York Tax Appeals Tribunal’s ruling that the taxpayer’s vacation home...
On June 23, the Philadelphia City Council passed a final budget for fiscal year 2023, resulting in changes to the wage and earnings tax rates. The new net profits tax (“NPT”) and school income tax rates will be applicable on income earned in tax year 2022 (returns due and taxes owed in 2023). A new business income and receipts income tax (“BIRT”) rate will be effective for tax year 2023...
The Federal Reserve Board (the Fed) released results of its annual bank stress tests on June 23, 2022. The tests are intended to measure banks’ capability to maintain sufficiently strong capital levels to enable continued lending to businesses and households during a recession.
The New York Supreme Court, Appellate Division, Third Judicial Department, has upheld the Tax Appeals Tribunal’s decision that BTG Pactual NY Corporation’s (“BTG”) refund claim for tax years 2012 and 2013, based on New York’s broker-dealer sourcing methodology, was properly denied. BTG is the single corporate member of BTG Pactual US Capital LLC (“US BD”), a registered broker-dealer, and BTG...
On May 9, 2022, CMS released a Final Rule which makes significant changes to Medicare Advantage (MA) network adequacy requirements for Contract Year 2024, filing as early as February 2023. Initial and expanded service area applicants will be required to submit a compliant network during the application process beginning with the 2024 application cycle. Previously, applicants needed only to...
New York Governor Kathy Hochul signed two pieces of tax legislation that amend and enhance the state’s pass-through entity tax (PTET) by creating a new S corporation category for entities with all resident shareholders; excluding pass-through entity taxes from the definition of “income taxes” for purposes of the addback to state taxable income; extending the deadline for electing the 2022 PTET;...
From March 7th to April 22, 2022, the Centers for Medicare & Medicaid Services will briefly re-open a Request for Applications (RFAs) offering new organizations the opportunity to participate in the Direct Contracting program’s new “Accountable Care Organization Realizing Equity, Access, and Community Health” (ACO REACH) model.
Following Russia's annexation of Crimea in March 2014, the United States and the European Union, together with other countries, imposed sanctions on Russia (mainly economic). Since Russia's recognition of the self-proclaimed autonomous republics of Donetsk and Luhansk followed by the Russian attack on Ukraine on February 24, 2022, these sanctions have taken on a new dimension.
On March 21, 2022, the US Securities and Exchange Commission (SEC) released proposed climate-disclosure rules of a historic nature in “The Enhancement and Standardization of Climate-Related Disclosures for Investors.”
The Employee Retention Credit (“ERC”) and the Paycheck Protection Program (“PPP”) were created to incentivize the retention and maintain levels of employment within the US during the COVID-19 pandemic. The ERC was a refundable tax credit against certain payroll taxes, based on qualified wages a company paid to employees after March 12, 2020, and before October 1, 2021. The PPP was a Small...
On February 14, 2022, the California Franchise Tax Board (“FTB”) issued Technical Advice Memorandum (“TAM”) 2022-01 to provide guidance regarding whether the protections of P.L. 86-272, that limit a state’s ability to impose net income taxes on out-of-state businesses, apply to specific fact patterns that are common in the current economy due to technological advancements and transactions...
On February 16, 2022, the Internal Revenue Service released FAQs regarding schedules K-2 and K-3 for partnerships and S corporations, addressing concerns raised by taxpayers and tax preparers in recent weeks. These FAQs provided additional transition relief for the 2021 tax year from the Schedule K-2 and K-3 reporting for certain domestic partnerships and S Corporations with no foreign...
On Wednesday, February 9, 2022, California Governor Newsom signed into law California SB 113 which included several changes to the state’s business taxes including the usage rules related to NOLs and credits as well as amendments to the Passthrough Entity Tax (PTET).
San Francisco and Los Angeles, among other localities, impose a variety of taxes on businesses located in those cities or doing business there. There are many complexities surrounding these taxes, including what constitutes doing business, what types of entities are required to file, and when the returns are due, with dates that often do not correlate with federal or state due dates. While...
The New Jersey elective pass-through entity (“PTE”) tax, known as the Business Alternative Income Tax (“BAIT”) was enacted as a workaround for the federal limitation on the state and local tax (“SALT”) deduction. On January 18, 2022, Governor Phil Murphy signed into law New Jersey Senate Bill 4068, which rectifies implementation issues and cures inconsistencies of the New Jersey BAIT. The law...
The New Jersey Division of Taxation has announced its acquiescence to the September 3, 2020 ruling by the New Jersey Superior Court in Andrew J. Shechtel v. Director, Division of Taxation, 32 N.J. Tax 180 (App. Div. 2020) that, for New Jersey Gross Income Tax (NJ-GIT) purposes, taxpayers should follow the IRC Section 465 "at-risk" limitations, and are entitled to deduct losses in succeeding...
Payment Card Industry – Data Security Standards (PCI-DSS) has requirements for developing an incident response plan. In this article, we are using the PCI-DSS incident response plan requirements as a guide on how to create an implementable plan for responding to a breach of PCI data and all sensitive data within your environment.
In June 2019, the Office of the Comptroller of the Currency (“OCC”), the Board of Governors of the Federal Reserve System (the “Board”), and the Federal Deposit Insurance Corporation (“FDIC”) (collectively the “Agencies”) issued a final rule (the “Rule”) to implement Section 205 of the Economic Growth, Regulatory Relief, and Consumer Protection Act (the “EGRRCPA”).
This past year was a busy one for tax guidance and procedures that could result in accounting method changes. Now is the time to review and address them for the 2021 tax compliance season and to plan for the 2022 tax year.
On December 22, 2021, the IRS announced in IR-2021-254 (reproduced below) that Hurricane Ida tax extensions have been further extended until February 15, 2022 (from the previously extended date of January 3, 2022). This includes many tax returns, as well as estimated tax payments otherwise due on or after the dates listed below for the applicable states. The states themselves have not yet...
On December 6, 2021, the IRS released Notice 2021-65 to provide guidance on the retroactive termination of the Employee Retention Credit (“ERC”). The Infrastructure Investment and Jobs Act, signed into law on November 15, 2021, retroactively terminated the ERC as of September 30, 2021, except for employers that are recovery startup businesses.
The Connecticut Department of Revenue Services (DRS) has launched the 2021 tax amnesty program. The program provides a 75% reduction in interest and waives penalties and the possibility of criminal prosecution to those who have not filed, have under reported or have existing liabilities related to taxes owed to the state for any tax period ending on or before December 31, 2020.
On November 15, 2021, President Biden signed “The Infrastructure Investment and Jobs Act” into law. As part of the Act, the employee retention credit (with the exception of the recovery startup business credit) is no longer in effect for the fourth quarter of 2021. A few things for taxpayers to consider:
On September 30, 2021, the Massachusetts Legislature overrode Governor Baker’s veto of HB 4009, thereby enacting an elective pass-through entity (PTE) tax. Massachusetts is the latest to join the growing list of states creating workarounds to the $10,000 federal limitation on the deduction for state and local taxes that was enacted as part of the Tax Cuts and Jobs Act of 2017 and is effective...
On October 8, 136 countries agreed, under the auspices of the OECD, to a two part deal meant to address the tax challenges arising from the digitalization of the economy. However, the deal goes far beyond addressing digital taxation, laying out a framework for a new set of international taxing rights.
On October 15, the Office of the Chief Counsel of the Internal Revenue Service (“IRS”) released a legal advice memorandum on the process for taxpayers to file a valid claim for refund when it pertains to the Research Credit. The IRS has indicated they will provide a grace period until January 10, 2022 before all requirements must be included with any valid research credit claim for refund.
As part of a coordinated response to Hurricane Ida, on September 8 and 9, 2021, the IRS issued IR-2021-179 and NY-2021-01, clarifying that it is offering relief (postponement of certain filing and payment deadlines) to taxpayers in Bronx, Kings, New York, Queens, Richmond, Westchester, Nassau, Suffolk and Sullivan counties in New York and in Bergen, Gloucester, Hunterdon, Middlesex, Passaic,...
Illinois has joined a growing list of states creating workarounds for the $10,000 federal limitation on the deduction for state and local taxes that was enacted as part of the Tax Cuts and Jobs Act of 2017 and is in effect through tax year 2025. On August 27, 2021 Illinois Governor J.B. Pritzker signed S.B. 2531 into law, which allows qualified entities to make an annual irrevocable election to...
After a bumpy road, on August 10, the Senate passed a $550 billion bipartisan infrastructure bill (H.R. 3684) in a 69-30 vote. The bill’s primary tax revenue raising provision is centered on new reporting obligations for transactions in digital assets. These requirements, which do not apply until 2024, have been projected to raise $28 billion over ten years.
New York State enacted a work-around for the $10,000 SALT deduction limitation in its budget bill signed into law in the spring of 2021 (see our prior Alert here). New York has issued long-awaited guidance and clarifications on the Pass-Through Entity Tax (“PTET”) via a Taxpayer Services Bulletin issued on August 25, 2021 (TSB-M-21(1)C, (1)I). The guidance contains many technical issues and...
The Tax Cuts and Jobs Act of 2017 (TCJA) amended Section 451 of the Internal Revenue Code (IRC) to provide that an accrual-basis taxpayer recognizes revenue at the time the all-events test has been met, but no later than when that item is taken into account as revenue in an applicable financial statement (AFS / the AFS Income Inclusion Rule). This new Section 451(b) also overturned the...
Starting January 1, 2023, Connecticut will levy a highway use tax (“HUT”) on every carrier operating heavy, multi-unit motor vehicles on any state highways or public roads.
The federal No Surprises Act (“NSA”) will protect participants, beneficiaries, and enrollees in group health plans from surprise medical bills when they receive emergency services, nonemergency services from nonparticipating providers at participating health care facilities, and air ambulance services from nonparticipating providers of air ambulance services, under certain circumstances....
California has joined a growing list of states creating workarounds for the $10,000 federal limitation on the deduction for state and local taxes that was enacted as part of the Tax Cuts and Jobs Act of 2017 and is effective through tax year 2025. On July 16, 2021, California Governor Newsom signed California Assembly Bill 150 into law, which allows qualified entities to make an annual...
We are now over six months past the deadline for hospitals to comply with the Centers for Medicare and Medicaid Services’ (CMS) Hospital Price Transparency final rule. However, a random sampling of 500 hospitals performed by PatientsRightAdvocate.org revealed that ~95% were noncompliant. The current penalty for non-compliance in following the guidelines, knowingly or unknowingly, is $300 per day.
Notice 2021-41 On June 29, 2021, the IRS issued Notice 2021-41 which extends a safe harbor for taxpayers developing renewable energy projects. The Notice also provides additional opportunities to demonstrate the projects were continuous to qualify for the safe harbor.
New Hampshire v. Massachusetts In a June 28 order, the Supreme Court denied certiorari in New Hampshire v. Massachusetts, declining to determine whether Massachusetts’s regulation taxing the salaries of telecommuters who worked in Massachusetts prior to the COVID-19 pandemic violates federal commerce and due process clauses. For a more detailed discussion of the issues surrounding this case,...
On June 17, 2021, the IRS released Rev. Proc. 2021-28 and Rev. Proc. 2021-29, providing guidance for taxpayers required to use the 30-year depreciation recovery period under the alternative depreciation system (“ADS”) for certain property placed in service prior to January 1, 2018. Taxpayers who elected to be treated as an electing real property trade or business for Section 163(j) purposes...
Ongoing discussions have led the Biden Administration to temporarily abandon the majority of corporate tax changes previously proposed in hopes of obtaining Republican support for a bipartisan infrastructure deal. Of the Administration’s proposed corporate tax changes, only a proposed 15% minimum tax on corporate book income currently remains. This news comes on the back of Treasury releasing...
On May 28, 2021, the Biden administration released its fiscal year 2022 budget. Detailed descriptions of the Administration’s tax proposals were provided in the Treasury Green Book.
The White House and the US Treasury Department released the Fiscal Year 2022 Federal Budget along with the Treasury Green Book on May 28, detailing proposed tax changes in the American Families Plan (the Plan), including provisions that will raise taxes on high-income taxpayers if enacted into law.
The Biden Administration has released its FY 2022 budget, which includes ambitious new spending and corresponding tax increases to pay for it. While most of the proposals focus on individual and international tax, there are some significant general tax increases proposed in the budget.
On May 28, 2021 the US Treasury Department released the 114-page, 2022 budget “Green Book” (full title “General Explanations of the Administration’s Fiscal Year 2022 Revenue Proposals”).
On May 28, 2021, the Biden administration released its fiscal year 2022 budget proposal and the Treasury Department released the General Explanations of the Administration’s Fiscal Year 2022 Revenue Proposals (the “Green Book”). The budget consists of the American Jobs Plan and the American Families Plan, along with additional proposals and, according to President Biden, lays out the essential...
On May 28, 2021, the Biden administration released its fiscal year 2022 budget. Detailed descriptions of the Administration’s tax proposals were provided in the Treasury Green Book.
As many taxpayers now know, the landmark U.S. Supreme Court decision in South Dakota v Wayfair, Inc., 138 S. Ct 2080 (2018) dramatically changed the sales tax landscape. Since Wayfair, approximately 40 states of the 45 that impose sales and use tax have enacted and begun enforcing economic nexus statutes. Florida had been one of the last holdouts in requiring remote sellers to collect sales tax.
One item that has so far failed to make headlines among the many changes in the Tax Cuts and Jobs Act of 2017 (“TCJA”), is the treatment of research and experimental (“R&E”) expenditures under Section 174. This is likely because the change in treatment is not applicable until tax years beginning after December 31, 2021 and, when the TCJA was enacted, this was years down the road and taxpayers...
Governor Andrew Cuomo recently signed the fiscal 2022 budget (S.2509-C/A.3009-C), making significant changes to a range of taxes, including corporate franchise tax, personal income tax, sales and use taxes, and property taxes. On the personal income tax front, the most notable change is the state’s new income tax rates imposed on the wealthy, which are among the highest in the country,...
The 2021-2022 fiscal year budget passed by both New York state legislative houses on April 7 and signed into law by Governor Cuomo on April 19 disallows the exclusion of gains invested in Qualified Opportunity Zones (QOZs) retroactive to January 1, 2021. The tax package bill, S2509c, requires taxpayers to add back to their New York taxable income gains excluded under the Qualified Opportunity...
Virginia’s 2020 – 2022 budget includes a requirement for corporations that are members of a unitary group to file an informational pro-forma combined report by July 1st.
The Internal Revenue Service (IRS) recently issued Notice 2021-20 which provides guidance for employers claiming the Employee Retention Tax Credit (ERTC). The Notice incorporates much of the informal guidance issued by the IRS previously, but adds a number of new items. Here are the key takeaways for Notice 2021-20:
On March 31, the Biden administration released a fact sheet with details on a proposed $2 trillion in spending for infrastructure, along with offsetting revenue raisers from tax increases on corporations. The administration says that the proposed tax increases will more than pay for the mostly one-time investments in the American Jobs Plan and then reduce deficits on a permanent basis.
Today, the Treasury Department and the Internal Revenue Service provided special tax filing and payment relief to individuals in response to the COVID-19 pandemic. The filing deadline for tax returns has been extended from April 15 to May 17, 2021. However, the IRS urges taxpayers who are owed a refund to file as quickly as possible. For those who cannot file by the May 17, 2021 deadline, the...
The New Jersey Zero Emission Incentive Program (NJ ZIP) is a $15 million plan that will provide vouchers ranging from $25,000-$100,000, plus additional bonus if meeting certain criteria, to eligible applicants who purchase new, zero emissions, class 2b – 6 (GVWR 8,501 lbs – 26,000 lbs) medium and heavy duty vehicles. Eligible applicants include commercial, industrial or institutional...
The Internal Revenue Service (IRS) has moved the cryptocurrency question from Schedule 1 of Form 1040 to Page 1 of Form 1040, right below the name and address fields further highlighting the IRS’s focus on cryptocurrency transactions. The IRS is asking taxpayers to indicate whether they have engaged in a transaction with cryptocurrency, including whether they have received, sold, sent,...
Trustees and executors have the ability to make certain elections within the deadlines discussed below that could affect 2020 tax returns of the trusts and estates for which they are fiduciaries, as well as the returns of the beneficiaries of those trusts and estates.
After several states enacted an entity-level tax as a state and local tax cap workaround, New York legislators are contemplating following suit. Governor Andrew Cuomo’s recent budget proposal submitted to the State Legislature includes an entity-level tax, in the form of an unincorporated business tax (“UBT”), in response to the Tax Cuts and Jobs Act’s (“TCJA”) $10,000 limitation to the...
As taxpayers and practitioners begin filing their 2020 tax returns, it is important to be reminded of the final regulations for “bonus depreciation” issued last fall under section 168(k) of the Internal Revenue Code (TD 9916). Section 168(k) was amended in 2017 to provide 100% bonus depreciation for qualified property acquired and placed in service after September 27, 2017 and before January 1,...
The Internal Revenue Service (“IRS”) released final regulations (T.D. 9908) interpreting the TCJA’s modification of section 958(b). The TCJA had broadened the category of foreign corporations that may qualify as a controlled foreign corporation through attributed ownership (generally known as downward attribution).
The Internal Revenue Service (“IRS”) released final regulations (TD 9919) providing guidance on section 864(c)(8), enacted as part of the 2017 Tax Cuts & Jobs Act (“TCJA”). That provision overturned the Tax Court’s decision in Grecian Magnesite Mining, 149 T.C. No. 3 (2017), and treated the sale by a foreign person of an interest in a partnership engaged in a US trade or business as effectively...
The New Jersey Economic Recovery Act of 2020 (the “Act”) was signed into law by Governor Murphy on January 7, 2021. The purpose of this Act is to provide economic support to small businesses, as well as drive New Jersey’s economic recovery and growth by authorizing over $14 billion in various business tax credits and incentives. The Act introduced new incentive programs as well as making...
The “Tax Cuts and Jobs Act” (the “TCJA”) enacted into law in December 2017 significantly revised the rules regarding the deductibility of interest attributable to a trade or business.[1] The Internal Revenue Service (“IRS”) has issued several sets of both proposed and final regulations interpreting many parts of the law, but also left many questions unanswered. In January 2021 the IRS issued...
Mazars has submitted comments in response to the Organisation for Economic Co-operation and Development’s (“OECD”) public consultation on its proposal for taxation of the digitalized economy, released last October.
On January 7th, 2021, the Internal Revenue Service (“IRS”) and Treasury Department issued finalized regulations under Internal Revenue Code (“IRC”) §1061 (TD 9945), providing additional guidance on the treatment of “carried interest.” The effective date of the finalized regulations will be on the date the regulations are published with the Federal Register.
New Hampshire v Massachusetts Background Last April, Massachusetts adopted a temporary emergency regulation (retroactive to March) stating that nonresidents who had, pre-COVID, worked in Massachusetts and had been working at home in another state since the start of the pandemic would be subject to Massachusetts income tax on income earned while working at home (outside of Massachusetts)...
On January 5, 2021 the Internal Revenue Service (“IRS”) published final regulations regarding the limitation on the deduction of business interest expense under section 163(j) (TD 9943). The final regulations clarify the application of section 163(j) to Controlled Foreign Corporations (“CFCs”) and harmonize the rules of this limitation with the Coronavirus Aid, Relief, and Economic Security Act...
Partnerships or persons who are required to file Schedule K-1 for either Form 1065 or Form 8865 must now report partner capital accounts using the “tax basis” method (also known as the “Transactional Approach”) for taxable years ending on or after December 31, 2020.
On January 6, 2021 the IRS released Rev. Rul. 2021-2 which implements the provision of Consolidated Appropriations Act, 2021 allowing taxpayers to deduct otherwise deductible expenses, the payment of which results in, or are expected to result in, the forgiveness of a loan under the Paycheck Protection Program (PPP).
The National Defense Authorization Act for Fiscal Year 2021 (“the Act”) that passed the Senate on New Year’s Day over President Trump’s veto includes a set of provisions requiring, for the first time, comprehensive beneficial ownership reporting upon the formation of new corporate entities (The Corporate Transparency Act, Title LXIV, secs. 6401-6403 of H.R. 6395).
Table of Contents Controllers face many tasks at the end of the calendar year. This guide provides advice, reminders, and tips about certain responsibilities that require your attention in the next few weeks, including an update of rates and limits for 2021.
Congress has passed a $900 billion coronavirus relief bill which will be attached to the $1.4 trillion omnibus spending bill to fund the federal government for the 2021 fiscal year (the Consolidated Appropriations Act of 2021). The bill extends and modifies many provisions of the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”) passed in March.
Paycheck Protection Program (“PPP”) loans for small businesses are forgivable, in whole or in part, if taxpayers use the proceeds for certain qualified expenses; including, payroll, mortgage interest, rent and utilities.
2020 has been a year of uncertainty for everyone, including tax professionals, and it seems that the uncertainty may continue in the future. President-elect Biden will bring a different perspective on tax policy to the Executive Branch when he takes office. Democrats are still in control the House of Representatives, although with a smaller majority. The runoff elections in Georgia on January...
The IRS has released final regulations addressing tax-deferred exchanges of “like-kind” property under Internal Revenue Code Section 1031 (T.D. 9935). These final regulations apply to exchanges entered into after December 2, 2020 and make certain significant changes to provisions of the proposed regulations that were released in June 2020. The Tax Cut & Jobs Act (TCJA) enacted in December...
To say that 2020 has been a year of surprises and the unexpected is to put it lightly. Although we can’t control everything, there are several steps we can take now to create a foundation for the future and to make it less uncertain.
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