Pass-through entities

Small businesses across America are asking the same question: Am I operating in the correct entity to maximize tax savings?

Planning for the deduction can yield significant tax savings.

The Tax Cuts and Jobs Act creates the opportunity for big tax savings from restructuring a company's status.

Tax changes have benefits, though questions remain.

The service scrambled to provide guidance and forms for taxpayers on the new 20% tax break for qualified business income in time for tax season.

IRS guidance for on deductions for passthrough entities answers many questions — but raises still others

On the whole, the final regs follow earlier proposals, with some changes to address taxpayer concerns.

New regs offer guidance for owners of rental properties.

A perk pitched as a boon for mom-and-pop businesses in President Donald Trump’s tax law could shut out smaller real estate investors while benefiting the industry’s largest property developers.

If Democrats want the wealthy to pay more into the U.S. Treasury, they’ll need to contend with one fact: the rich are very good at dodging taxes.

The IRS has given pass-through businesses and their accountants the long-anticipated final word on how they can claim one of the biggest perks in the 2017 Republican tax overhaul.

The longest government shutdown in U.S. history could cause tens of thousands of businesses to make a tough choice.

When the Tax Cuts and Jobs Act was passed in a whirlwind vote at the end of 2017, significant questions arose about implementation of the new law.

Experts share a host of strategies to put in place before the end of the year to make the most of tax reform.

There has been a lot of confusion about which businesses will qualify for the pass-through deduction and other tax breaks.

How small employers and sole proprietors can maximize tax deductions for coverage.

Practitioners share why communication is critical amid the uncertainty of the TCJA.

Late regs and guidance notwithstanding, there are lots of TCJA-related steps taxpayers should take before Dec. 31.

Tax pros and regulators are wrestling with the complexities of this part of the Tax Cuts and Jobs Act.

Guidance on the Tax Cuts and Jobs Act's pass-through deduction could cause problems for selling sports franchises.