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This section contains archived AICPA Tax E-Alerts.
NOTE: The Alerts are available for members only. You will be prompted to enter your Tax Section Username and Password.
Tax E-Alert, December 28, 2007
Checklists and Practices Guides Now Available Online; AMT Patch – Better Late than Never; Mortgage Forgiveness Debt Relief Act of 2007 applies to 2007-2009.
Tax E-Alert, December 18, 2007
S Corporation Shareholders Can Deduct Health Insurance Premiums; Anticipated AMT Patch Legislation May Delay Return Filing/Processing; IRS to Conduct Telephone Survey of Tax Professionals; Maryland Tax-Related Reporting Requirements May Require Evaluation of Compliance Engagement Contracts; Comments Requested on New Form 8926 for Disqualified Interest Expense; Comments Requested on Cost Sharing Arrangement Buy-in Adjustments for Transfer Pricing; Treasury Issues International Issues Study; Form 5227 May Delay Schedules K-1 to Income Beneficiaries of Charitable Trusts; IRS Announces Voluntary Correction Program for Section 409A; Tax Section Conference Discounts.
Tax E-Alert, December 3, 2007
2007 Client Engagement Letters and 1040 Organizers and Checklists Available Online.
Tax E-Alert, November 29, 2007
FIN 48 Deferred for Private Companies; Form 1040 and Instructions Released by IRS; 2008 Inflation Adjustments Announced; Tax Section Discount on Update Webcasts; National Tax Conference Outlines Available; Tax Division’s Casualty Loss Guide Updated; Tax Division Approves Tax Policy Concept Statement on Fairness; Updated International Tax Planning Checklist/Practice Guide Available; Guide Available to Form 5471 for U.S. Persons with Respect to CFCs.
Tax E-Alert, November 1, 2007
Tax E-Alert, October 18, 2007
Tax E-Alert, October 5, 2007
Final Circular 230 Regs Issued and “More Likely Than Not” Standard for Preparers Proposed; Pension Protection Act of 2006 Compliance Needed Before 2008; Efforts to Delay FIN 48 for Private Companies; Deferred Comp Compliance Deadline Extended; Tax Strategy Patents as Reportable Transactions?; Audit Firm Rotation Policy; Feedback Sought on Foreign Financial Accounts Reporting; We Need Your Help Regarding Taxpayer Burden within the Aging Population; AICPA Will Share Feedback on Mandatory E-File Programs; SURVEY: Weigh in on Tax Division Self-Review Efforts; New Tax Section Member Service Contact Information.
Tax E-Alert, September 11, 2007
IRS Loses Workpapers Case; Won’t Change Policy: Online Employment Status and Social Security Verification: Possible Erroneous Casualty Loss Recomputations for Hurricane Victims: House Passes Prohibition on Tax Patents: Noteworthy (Free) IRS Resources: 2% Floor and Trust Investment Advisory Fees: Deferred Compensation Practice Guides Available: IRS Seeks Feedback from Practitioners.
Tax E-Alert, August 22, 2007
FIN 48 and Audit Independence FAQ from AICPA Professional Ethics.
Tax E-Alert, August 1, 2007
Free Outlines on Tax Strategies from High Income Individuals; IRS Launches Individual Tax Return Study; Convert Your Dial-Up EFTPS Software Now; Mid-Year Changes to 401(k) Safe Harbor Plan are OK; Tax Strategy Patent Legislation Advances; New Tax Section Member Service Contact Information.
Tax E-Alert, July 19, 2007
AICPA Legislatvie Initiative Opposing More-Likely-Than-Not Preparer Penalty Standard.
Tax E-Alert, July 5, 2007
IRS Access to FIN 48 Workpapers; Employee Benefits Plans Conference Outlines Available Online; Employee Benefits News and Information Available from IRS; Mid-Year Changes to 401(k) Safe Harbor Plan are OK; E-Stamps and Timely Mailing; Tax Gap Conference and Survey.
Tax E-Alert, June 12, 2007: Tougher Return Preparer Penalty Implemented
Because of their broad effect, the Tax Section is making available two E-Alerts on the strengthened return preparer penalties available to all AICPA members.
Tax E-Alert, June 13, 2007
This E-alert describes transitional relief asked for by the AICPA and granted by the IRS from some issues raised by the "more likely than not" standard.
Tax E-Alert, June 11, 2007
This E-Alert describes the "more likely than not" standard and penalty changes and raises practical issues.
Tax E-Alert, June 1, 2007
Preparer Penalties Broadened and Increased in New Legislation; Small Business and Work Opportunity Tax Act of 2007; AICPA-Encouraged S Corp Provisions Enacted; Foreign Bank and Financial Account Information Due 6/30; First Quarter Financials Show Provision Increases Under FIN 48; Rep. Boucher Introduces Tax Strategy Patent Bill Sought by AICPA
Tax E-Alert, May 17, 2007
Patent Infringement Warning Letters; Proposed Change to Consolidated Return Due Diligence; SURVEY: Weigh in on the Tax Gap; Exempt Organizations - Revised Instructions to Form 990; Foreign Corp Tax Form Changes Proposed.
Tax E-Alert, May 3, 2007
Final Regs on Non-Qualified Deferred Compensation; We Need Your Help Regarding the Filing of Certain Forms 1099; Survey: Weigh in on the Tax GAP; Apply for Tax Division Committee Service.
Tax E-Alert, April 12, 2007
IRS Releases High-Cost Housing Limits for Foreign Earned Income Exclusion; IRS Unveils New Issue Management Program; Accounting for Income Taxes Carries Highest Audit Risk; IRS Appeals Settlement Guidelines on FLP Discounts Issued; AICPA Testifies on AMT Repeal; Apply for Volunteer Service with the Tax Section.
Tax E-Alert, March 21, 2007
FIN 48 Disclosure Concerns; Updated Return Preparation and Review Checklists Online; Expats Get Waiver of Underpayment of Estimated Taxes for 2006; Settlement Deadline for U.S. Employees of Foreign Embassies and International Orgs Extended to March 30; President’s Budget Proposals Focus on Tax Gap; AICPA Recommends Narrowing Proposed Private Annuity Rules; AICPA Opposes Tax Strategy Patents – Submits Paper to Congress.
Tax E-Alert, June 20, 2005
Vehicle Donations; Special Education Tuition Deductible; Unreasonable S Corp Compensation; E-Filing; Using Tabs in Browsers.
Tax E-Alert, May 31, 2005
FSA Extension; Package X Eliminated; Domestic Manufacturing Deduction; W-4s; Foreign Financial Reporting; Family Limited Partnerships; Circular 230; PCPS Benefit Preview; Business Valuation Standards; Section Discounts on Conferences.
Tax E-Alert, May 16, 2005
Charitable Organizations; Seller Deducts Post-Sale Payment to Buyer; S Corp and Social Security Earnings; Community Property; Corporate Fraud Not Theft Loss; Small Business IRA Guide; IRS Appeals; National Tax Forums; Circular 230; Expat Reporting.
Tax E-Alert, May 2, 2005
Domestic Manufacturing Deduction; Settlement and Adjusted Basis; 1031 Property; E-Services; New Bankruptcy Law; Reorganization Regs; Spousal Waivers for CRTs; Backing up Client Tax Files.
Tax E-Alert, April 18, 2005
Like-Kind Exchange Rules for Home Offices; Refinanced Home Equity Interest and AMT; Reporting Contingent Attorney Fees; LLC Transferred to FLP Included in Estate; Cost of Abandoned Deal Must Be Capitalized; IRS Opposes Reorganizing Insolvent Entities.
Tax E-Alert, January 28, 2005
IRS Seeks Input on M-3, Repatriation.
Tax E-Alert, January 14, 2005
Tsunami Contributions.
Tax E-Alert, December 9, 2004
Tax Practice Guides and Checklists.
Tax E-Alert, November 16, 2004
GST Trusts Qualified Severance; New Non-qualified Deferred Comp Rules; American Jobs Creation Act Powerpoint and Discounts on RIA products.
Tax E-Alert, October 8, 2004
Preview of American Jobs Creation Act.
Tax E-Alert, September 28, 2004
Summary of Working Families Tax Relief Act.
Tax E-Alert, September 16, 2004
Hurricane-related and intangibles accounting method change deadlines; E-Services form tip; New GST predeceased parent regs; list of outdated IRS guidance.
View the current Tax E-Alerts.
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