Tax regulations

NCCPAP’s Stephen Mankowski offers news about the IRS Office of Promoter investigations, Forms 940X and 941, and more.

While tax residency rules vary from state to state, changing residency generally requires a concurrent determination of domicile.

Sure, you might have to actually pay U.S. taxes on those crypto trades. But at least it will be easier to figure out how much you owe.

Among other things, the service is requiring many entities to update their applications.

The Internal Revenue Service is providing guidance on a provision of the American Rescue Plan Act that provides temporary assistance with COBRA premiums to people who have lost their jobs.

The Internal Revenue Service proposed regulations lowering the threshold so more employers will need to electronically file information returns such as W-2 and 1099 forms instead of filing them on paper.

The Internal Revenue Service’s Office of Chief Counsel posted a memorandum on cost-sharing agreements with reverse clawback provisions and their implications for transfer pricing arrangements and stock-based compensation.

National tax offices were flooded with more than 500 inquiries a day from their field offices after the 2017 tax law, and a confused response cost some accounting firms clients. What lessons can be learned?

The Internal Revenue Service posted new rules Friday for multiemployer qualified retirement plans that have run into funding problems and need extra financial help from the Pension Benefit Guaranty Corporation.

The IRS needs to clarify that service firms qualify for the credits, writes Julio Gonzalez.