New Jersey Announces Sales Tax HolidayJune 24, 2024

New Jersey Announces Sales Tax Holiday

By David Engel CPA The New Jersey Division of Taxation is advising taxpayers of an upcoming sales tax holiday for certain retail sales of computers, school supplies or recreational equipment when sold to an individual purchaser for non-business use. ( Sales Tax Holiday for Certain Retail Sales, N.J. Div. of Taxation, 06/18/2024 .) This holiday …

IRS – 1099K OVERVIEW 2023 Rule DelayDecember 22, 2023

1099K 2023 Rule Delay

Initially for the 2023 year, Forms 1099K that are issued by Third Party Settlement Organizations (ex. Credit card companies) and online sellers were supposed to issue a Form 1099K for transactions over $600. That has been delayed by the IRS and will not occur. Instead, the current rules will apply, that is, taxpayers who receive …

IRS Online Business Account Access Expanded to Partners, ShareholdersDecember 21, 2023

IRS Online Business Account Access

The IRS announced additional features to its online self-service tools for Business Tax Accounts, now expanding access to individual partners of partnerships or shareholders of S corporation businesses. ( IR 2023-243 ; 12/18/2023) Partners and shareholders can access online account information after filing a business return with a completed Schedule K-1. An IRS news release …

IRS Announces Pandemic-Related Penalty ReliefDecember 21, 2023

Pandemic-Related Penalty Relief

The IRS announced on Tuesday new penalty relief for approximately 4.7 million individuals, businesses, and tax-exempt organizations that were not sent automated collection reminder notices during the COVID pandemic. (IR 2023-244; Notice 2024-7, 2024-2 IRB; Fact Sheet 2023-28) The IRS will be providing about $1B in penalty relief. Most of those receiving the penalty relief …

FinCEN Issues Compliance Guide to Help Small Businesses Report Beneficial Ownership InformationSeptember 19, 2023

FinCEN Issues Compliance Guide

WASHINGTON—Today, the U.S. Department of the Treasury’s Financial Crimes Enforcement Network (FinCEN) published a Small Entity Compliance Guide to assist the small business community in complying with the beneficial ownership information (BOI) reporting rule.  Starting in 2024, many entities created in or registered to do business in the United States will be required to report information about …

New Digital Asset Regs a ‘Huge Milestone,’ Crypto Tax Expert SaysSeptember 11, 2023

New Digital Asset Regs a 'Huge Milestone,' Crypto Tax Expert Says

By Tim Shaw Long-awaited proposed regs clarifying information reporting and basis determination rules for digital asset transactions under the Infrastructure Investment and Jobs Act are a step in the right direction and demonstrate Treasury’s commitment to understanding the crypto ecosystem, according to a former senior IRS official. Enacted almost two years ago in November 2021, …

Clean Vehicle CreditsSeptember 5, 2023

Clean vehicle credits

Taxpayers are cautioned to be aware of changes made by Inflation Reduction Act ’22 when considering the purchase of a new or used clean vehicle. The Internal Revenue Service reminded consumers considering an automobile purchase to be sure to understand several recent changes to the new Clean Vehicle Credit for qualified plug-in electric drive vehicles, …