The CARES Act – Summary of Tax Provision – Updated March 31, 2020March 31, 2020

CARES Act

Dear Clients, Business Associates and Friends: We hope that you are keeping yourself, your loved ones, and your community safe from COVID-19 (commonly referred to as the Coronavirus). Along with those paramount health concerns, you may be wondering about some of the recent tax changes meant to help everyone coping with the Coronavirus fallout. In …

Overview of Provisions of the SECURE Act Affecting IndividualsJanuary 9, 2020

retirement 2020

Congress recently passed and the President signed into law-the SECURE Act, landmark legislation that may affect how you plan for your retirement. Many of the provisions go into effect in 2020, which means now is the time to consider how these new rules may affect your tax and retirement-planning situation. Here is a look at …

NJ Annual Report Filing Fee Increase: Quick Guide & AnswersAugust 13, 2019

annual report

A new bill, NJ A5607, effective June 30, 2019 has increased the annual report filing fees paid by NJ for-profit and non-profit business entities. Previous Annual Report Filing Fee (For-Profit): $50 New Annual Report Filing Fee (For-Profit): $75 Previous Annual Report Filing Fee (Non-Profit): $25 New Annual Report Filing Fee (Non-Profit): $30 Timing: The annual …

Construction Manager’s Poker Playing Was Not Engaged In For ProfitAugust 5, 2019

poker

Zalesiak, TC Summary Opinion 2019-16 In a Summary Opinion, the Tax Court has found that a construction manager’s poker playing was not an activity engaged in for profit. Therefore, he could only deduct his losses on Schedule A, rather than on Schedule C. Background. In general, Code Sec. 162(a) allows a deduction for all ordinary …

Golf Course On Government Land Operated By Private Entity Was ExemptAugust 5, 2019

golf course

The New Jersey Tax Court has ruled that a golf course on government land that was operated by a for-profit entity was exempt from property taxes. The court ruled that statutory and regulatory guidelines specifically authorize the Department of Environmental Protection to operate golf courses for recreational purposes and to allow for operation of its …

Update: IRS releases draft of new Form 1099-NECJuly 26, 2019

irs

Draft of Form 1099-NEC IRS has released a draft of a new form, Form 1099-NEC, Nonemployee Compensation, to report nonemployee compensation paid in 2020. Previously, nonemployee compensation was reported on Form 1099-MISC, Miscellaneous Income. Background.  If the following four conditions are met, a payor must generally report a payment to the IRS as nonemployee compensation …