Tax Alerts
Tax Briefing(s)
2018 Year-End Tax PlanningTax Reform 2.02018 Post-Filing Season UpdateCongress Approves Sweeping Tax Overhaul
IRS Updates 2018 Schedule D Instructions to Correct Worksheet Error
The IRS posted updated instructions for 2018 Schedule D (Form 1040), Capital Gains and Losses, that include a corrected worksheet. The revised worksheet corrects a rate error that may have calculated ...
The IRS posted updated instructions for 2018 Schedule D (Form 1040), Capital Gains and Losses, that include a corrected worksheet. The revised worksheet corrects a rate error that may have calculated ...
IRS Finalizes Rules Increasing Enrolled Agent Application and Renewal Fees
The IRS has finalized regulations that increase both the enrollment and renewal user fee for enrolled agents from $30 to $67. The rules also increase the renewal user fee for enrolled retirement plan ...
The IRS has finalized regulations that increase both the enrollment and renewal user fee for enrolled agents from $30 to $67. The rules also increase the renewal user fee for enrolled retirement plan ...
Indian Tribal Casino Distributions Taxable to Members
A married couple had unreported taxable income in the form of distributions received from casino revenue. However, the IRS did not obtain written supervisory approval before the first formal communica...
A married couple had unreported taxable income in the form of distributions received from casino revenue. However, the IRS did not obtain written supervisory approval before the first formal communica...
IRS Allowed to Treat Partnership as Aggregate of its Partners
The IRS was allowed to assert its authority under the abuse of entity rule of Reg. §1.701-2(e) to treat a partnership as an aggregate of its partners. Treating the partnership as an agg...
The IRS was allowed to assert its authority under the abuse of entity rule of Reg. §1.701-2(e) to treat a partnership as an aggregate of its partners. Treating the partnership as an agg...
IRS Issues Nonconventional Source Fuel Reference Price for 2018
The IRS has published the reference price under Code Sec. 45K(d)(2)(C). The credit period for the nonconventional source production credit under Code Sec. 45K ended on December 31, 2013...
The IRS has published the reference price under Code Sec. 45K(d)(2)(C). The credit period for the nonconventional source production credit under Code Sec. 45K ended on December 31, 2013...
Comments Sought on Carbon Oxide Sequestration Credit
The Treasury Department and the IRS have requested general comments on issues arising from the Bipartisan Budget Act of 2018 (BBA) ( P.L. 115-123) amendments to the Code Sec. 45Q credit...
The Treasury Department and the IRS have requested general comments on issues arising from the Bipartisan Budget Act of 2018 (BBA) ( P.L. 115-123) amendments to the Code Sec. 45Q credit...
IRS Clarifies Treatment of Refunds with New SALT Limits
The IRS has provided four examples of the interaction of the new limit on the deduction on state and local taxes (SALT) under Code Sec. 164(b)(6) with the tax benefit rule for refunds under&...
The IRS has provided four examples of the interaction of the new limit on the deduction on state and local taxes (SALT) under Code Sec. 164(b)(6) with the tax benefit rule for refunds under&...
Plug-In Electric Vehicle Credit to Phase Out for GM Vehicles
The tax credit for new qualified plug-in electric drive motor vehicles sold by General Motors, LLC, will begin to phase out April 1, 2019. The credit begins to phase out in the second calendar quarter...
The tax credit for new qualified plug-in electric drive motor vehicles sold by General Motors, LLC, will begin to phase out April 1, 2019. The credit begins to phase out in the second calendar quarter...
2019 Foreign Housing Expense Limitations Released
The IRS has provided the adjustments to the limitation on foreign housing expenses for specific locations for tax year 2019. Generally, a qualified individual whose entire tax year is within the appli...
The IRS has provided the adjustments to the limitation on foreign housing expenses for specific locations for tax year 2019. Generally, a qualified individual whose entire tax year is within the appli...
2018 Waivers of 911 Eligibility Requirements Due to Adverse Conditions
The IRS has provided a waiver for any individual who, for the 2018 tax year, failed to meet the eligibility requirements of Code Sec. 911(d)(1) due to war, civil unrest, or similar adverse c...
The IRS has provided a waiver for any individual who, for the 2018 tax year, failed to meet the eligibility requirements of Code Sec. 911(d)(1) due to war, civil unrest, or similar adverse c...
IRS Revises EIN Application Process
As part of its ongoing security review, the IRS is revising the application process for obtaining an employer identification number (EIN). Starting May 13, 2019, only individuals with social security ...
As part of its ongoing security review, the IRS is revising the application process for obtaining an employer identification number (EIN). Starting May 13, 2019, only individuals with social security ...
IRS Issues 2018 Nonconventional Source Fuel Reference Price
The IRS has published the nonconventional source fuel reference price for calendar year 2018. The credit period for the nonconventional source production credit under Code Sec. 45K ended on ...
The IRS has published the nonconventional source fuel reference price for calendar year 2018. The credit period for the nonconventional source production credit under Code Sec. 45K ended on ...
AL - Bibb County authorized to impose additional tax
Bibb County is authorized to impose an additional Alabama sales and use tax of up to 1%. Act 2019-332 (H.B. 553), Laws 2019, effective May 31, 2019...
Bibb County is authorized to impose an additional Alabama sales and use tax of up to 1%. Act 2019-332 (H.B. 553), Laws 2019, effective May 31, 2019...
AK - Governor calls for constitutional amendments in sos address
In his first State of the State (SOS) address, Alaska Gov. Michael J. Dunleavy announced three constitutional amendments he plans to introduce. The amendments, which will be what he called "the f...
In his first State of the State (SOS) address, Alaska Gov. Michael J. Dunleavy announced three constitutional amendments he plans to introduce. The amendments, which will be what he called "the f...
AZ - Legislature approves IRC conformity update and tax rate cut
The Arizona Legislature has passed an omnibus tax bill that includes the following major income tax changes:update the state’s conformity with the IRC;lower personal income tax rates;increase th...
The Arizona Legislature has passed an omnibus tax bill that includes the following major income tax changes:update the state’s conformity with the IRC;lower personal income tax rates;increase th...
AR - Protest denied for failure to show workers were subcontractors and not employees
For Arkansas corporate and personal income tax purposes, a plumbing business operator’s (taxpayer’s) protest against assessments stemming from its failure to withhold tax from its workers&...
For Arkansas corporate and personal income tax purposes, a plumbing business operator’s (taxpayer’s) protest against assessments stemming from its failure to withhold tax from its workers&...
CA - Local rate changes announced
California announces new local sales and use tax rates effective July 1, 2019. The rate changes apply only within the indicated city or county limits.Citywide ChangesGlendora, located in Los Angeles C...
California announces new local sales and use tax rates effective July 1, 2019. The rate changes apply only within the indicated city or county limits.Citywide ChangesGlendora, located in Los Angeles C...
CO - Colorado Supreme Court issues decisions regarding inclusion of holding companies in combined returns
The Colorado Supreme Court has released decisions in two similar cases:Department of Revenue v. Agilent Technologies, No. 17SC840; andDepartment of Revenue v. Oracle, No. 18SC3In both cases, the court...
The Colorado Supreme Court has released decisions in two similar cases:Department of Revenue v. Agilent Technologies, No. 17SC840; andDepartment of Revenue v. Oracle, No. 18SC3In both cases, the court...
CT - Uniform application of adjustment factor to properties in taxpayers’ neighborhood not illegal
For Connecticut property tax purposes, the trial court did not err in determining that the town assessor's use of uniform application of an adjustment factor to properties in the taxpayers’ neig...
For Connecticut property tax purposes, the trial court did not err in determining that the town assessor's use of uniform application of an adjustment factor to properties in the taxpayers’ neig...
DE - Taxpayers advised against overstating withholding amount
The Delaware Division of Revenue officials are noting an uptick in Delaware returns reporting overstated income tax withholding. Taxpayers must note that the appropriate amount to report is limited to...
The Delaware Division of Revenue officials are noting an uptick in Delaware returns reporting overstated income tax withholding. Taxpayers must note that the appropriate amount to report is limited to...
DC - October 1st rate changes announced
The District of Columbia Office of Revenue Analysis has announced that effective October 1, 2019, the surtax on cigarettes will increase $0.04 to $0.48 per pack of 20 cigarettes. Also, the calculated ...
The District of Columbia Office of Revenue Analysis has announced that effective October 1, 2019, the surtax on cigarettes will increase $0.04 to $0.48 per pack of 20 cigarettes. Also, the calculated ...
FL - Gross receipts tax index prices for July 1, 2019 through June 30, 2020 issued
Florida has issued the gross receipts tax natural or manufactured gas index prices for July 1, 2019 through June 30, 2020.Natural or Manufactured Gas Index PricesEvery year on July 1, the index prices...
Florida has issued the gross receipts tax natural or manufactured gas index prices for July 1, 2019 through June 30, 2020.Natural or Manufactured Gas Index PricesEvery year on July 1, the index prices...
GA - Cities authorized to levy hotel occupancy taxes
These Georgia cities are authorized to levy a hotel occupancy tax as follows:Roswell, up to 8%Sylvania, up to 8%These authorizations follow the adoption of resolutions by these cities providing for th...
These Georgia cities are authorized to levy a hotel occupancy tax as follows:Roswell, up to 8%Sylvania, up to 8%These authorizations follow the adoption of resolutions by these cities providing for th...
HI - Legislature approves market-based sourcing for intangibles and services
The Hawaii Legislature has approved a bill that would adopt market-based sourcing for income from intangibles and services. This would replace the current cost of performance method for assigning such...
The Hawaii Legislature has approved a bill that would adopt market-based sourcing for income from intangibles and services. This would replace the current cost of performance method for assigning such...
ID - Idaho releases 2019 tax rate schedule
The Idaho rate schedule for computing personal income tax liability has been released for tax year 2019. Idaho income tax brackets are adjusted for inflation each year. The index rate for 2019 is 1.54...
The Idaho rate schedule for computing personal income tax liability has been released for tax year 2019. Idaho income tax brackets are adjusted for inflation each year. The index rate for 2019 is 1.54...
IL - House approves graduated income tax rates
The Illinois House of Representatives approved a bill that would:adopt graduated personal income tax rates; andincrease the corporate income tax rate.Does the Senate Need to Tax Any Action?The Senate ...
The Illinois House of Representatives approved a bill that would:adopt graduated personal income tax rates; andincrease the corporate income tax rate.Does the Senate Need to Tax Any Action?The Senate ...
IN - Personal income tax payment options discussed
The Indiana Department of Revenue has issued a press release providing personal income tax payment options. Taxpayers owing $100 or less must pay the amount in full by: (1) sending a payment by the du...
The Indiana Department of Revenue has issued a press release providing personal income tax payment options. Taxpayers owing $100 or less must pay the amount in full by: (1) sending a payment by the du...
IA - Tax return preparer requirements enacted
Iowa has enacted new requirements for income tax return preparers. The new law:requires preparers to include their preparer tax identification number (PTIN) on any tax return or claim for refund they ...
Iowa has enacted new requirements for income tax return preparers. The new law:requires preparers to include their preparer tax identification number (PTIN) on any tax return or claim for refund they ...
KS - Governor vetoes another bill with economic nexus provisions, reduced food rate
Kansas Gov. Laura Kelly has vetoed a second bill this session containing economic nexus provisions and a reduced sales tax rate on grocery food. The governor vetoed a similar bill in March. Similarly,...
Kansas Gov. Laura Kelly has vetoed a second bill this session containing economic nexus provisions and a reduced sales tax rate on grocery food. The governor vetoed a similar bill in March. Similarly,...
KY - Final receipts factor regulation posted
Kentucky posted the final version of a regulation on how corporate income taxpayers determine the receipts factor of their apportionment formula. The regulation reflects new requirements that taxpayer...
Kentucky posted the final version of a regulation on how corporate income taxpayers determine the receipts factor of their apportionment formula. The regulation reflects new requirements that taxpayer...
LA - Local refund may be requested
Remote sellers may collect and remit Louisiana sales and use tax at the combined rate of 8.45%. Louisiana taxpayers in jurisdictions with a local sales and use rate of less than 4% may request a refun...
Remote sellers may collect and remit Louisiana sales and use tax at the combined rate of 8.45%. Louisiana taxpayers in jurisdictions with a local sales and use rate of less than 4% may request a refun...
ME - IRC conformity bill introduced
The Maine House of Representatives has introduced legislation to update the state’s income tax Internal Revenue Code conformity. If enacted, the new conformity date would be December 31, 2018. M...
The Maine House of Representatives has introduced legislation to update the state’s income tax Internal Revenue Code conformity. If enacted, the new conformity date would be December 31, 2018. M...
MD - Garrett County may increase hotel tax
Effective July 1, 2019, Garrett County, Maryland may impose an 8% hotel rental tax. The maximum rate is currently 6%. S.B. 216, Laws 2019, effective as noted above...
Effective July 1, 2019, Garrett County, Maryland may impose an 8% hotel rental tax. The maximum rate is currently 6%. S.B. 216, Laws 2019, effective as noted above...
MA - Tax cut and jobs act guidance issued
Massachusetts issued guidance on the impact of selected provisions of the Tax Cuts and Jobs Act (TCJA) on personal income taxpayers.How Does Massachusetts Treat the Business Interest Deduction Limit?T...
Massachusetts issued guidance on the impact of selected provisions of the Tax Cuts and Jobs Act (TCJA) on personal income taxpayers.How Does Massachusetts Treat the Business Interest Deduction Limit?T...
MI - Prepaid fuel rates announced
Beginning July 1, 2019, Michigan’s prepaid sales tax rate on fuel will change. From July 1, 2019 through July 31, 2019, the prepaid rate for gasoline increases from 14.7 cents per gallon to 14.8...
Beginning July 1, 2019, Michigan’s prepaid sales tax rate on fuel will change. From July 1, 2019 through July 31, 2019, the prepaid rate for gasoline increases from 14.7 cents per gallon to 14.8...
MN - Minnesota reminds taxpayers to claim military pension subtraction
Minnesota personal income taxpayers are reminded that a subtraction from your Minnesota taxable income and alternative minimum taxable income is available for certain military retirement pay.Taxpayer ...
Minnesota personal income taxpayers are reminded that a subtraction from your Minnesota taxable income and alternative minimum taxable income is available for certain military retirement pay.Taxpayer ...
MS - Taxpayers reminded of upcoming tax holidays
The Mississippi DOR reminds taxpayers of the state’s annual sales tax holidays coming up this summer. Guidance released by the DOR provides details concerning the holidays.Back-to-School Sales T...
The Mississippi DOR reminds taxpayers of the state’s annual sales tax holidays coming up this summer. Guidance released by the DOR provides details concerning the holidays.Back-to-School Sales T...
MO - Credit for contributions to pregnancy resource centers revised
Missouri legislation revises the income tax credit for contributions to pregnancy resource centers. Specifically, the legislation:modifies the definition of a "pregnancy resource center";increase...
Missouri legislation revises the income tax credit for contributions to pregnancy resource centers. Specifically, the legislation:modifies the definition of a "pregnancy resource center";increase...
MT - Qualified endowment credit extended
Montana extended the sunset date of the credit for contributions to a qualified endowment from December 31, 2019 to December 31, 2025. Ch. 254 (S.B. 111), Laws 2019, effective October 1, 2019...
Montana extended the sunset date of the credit for contributions to a qualified endowment from December 31, 2019 to December 31, 2025. Ch. 254 (S.B. 111), Laws 2019, effective October 1, 2019...
NE - Information guide on determining residency status updated
The Nebraska Department of Revenue has updated its information guide on determining residency status for personal income tax filing to include information on filing status and statute of limitations. ...
The Nebraska Department of Revenue has updated its information guide on determining residency status for personal income tax filing to include information on filing status and statute of limitations. ...
NV - Regulation establishing standards to determine whether overpayment of taxes was made intentionally or by reason of carelessness
The Nevada Tax Commission has issued a sales tax regulation establishing the standards to be used by the Department of Taxation to determine whether an overpayment of certain taxes was made intentiona...
The Nevada Tax Commission has issued a sales tax regulation establishing the standards to be used by the Department of Taxation to determine whether an overpayment of certain taxes was made intentiona...
NH - Education credit updates discussed
The New Hampshire Department of Revenue Administration has provided annual guidance for the credit for donations to scholarship organizations that may be claimed against the business profits tax and t...
The New Hampshire Department of Revenue Administration has provided annual guidance for the credit for donations to scholarship organizations that may be claimed against the business profits tax and t...
NJ - Combined reporting guidance released
New Jersey has released guidance for corporation business taxpayers regarding combined group filing methods. The guidance addresses:combined return methods;allocation methods;water’s-edge groups...
New Jersey has released guidance for corporation business taxpayers regarding combined group filing methods. The guidance addresses:combined return methods;allocation methods;water’s-edge groups...
NM - New Mexico local rate updates issued
New Mexico issued county and municipality gross receipts tax rates effective for the second half of 2019. Only one change is made to the rates schedule for July 1, 2019 to December 31, 2019.Union Coun...
New Mexico issued county and municipality gross receipts tax rates effective for the second half of 2019. Only one change is made to the rates schedule for July 1, 2019 to December 31, 2019.Union Coun...
NY - New York discusses tax collection requirements for marketplace providers
New York discusses enacted legislation requiring marketplace providers to collect sales tax on taxable sales of tangible personal property that they facilitate for marketplace sellers. This requiremen...
New York discusses enacted legislation requiring marketplace providers to collect sales tax on taxable sales of tangible personal property that they facilitate for marketplace sellers. This requiremen...
NC - Budget adopts market-based sourcing rules, reduces franchise tax rates
The North Carolina legislature passed a budget bill that would:adopt market-based sourcing rules for determining corporate income tax liability and apportioning business income after the 2019 tax year...
The North Carolina legislature passed a budget bill that would:adopt market-based sourcing rules for determining corporate income tax liability and apportioning business income after the 2019 tax year...
ND - Manufacturing workforce credit enacted
North Dakota has enacted a nonrefundable corporate and personal income tax credit for primary sector businesses that purchase manufacturing machinery and equipment for the purpose of automating manufa...
North Dakota has enacted a nonrefundable corporate and personal income tax credit for primary sector businesses that purchase manufacturing machinery and equipment for the purpose of automating manufa...
OH - Municipal net profit tax estimated payment due June 15
The Ohio Department of Taxation (department) has issued a press release reminding municipal net profit tax practitioners and calendar-year corporate income taxpayers that the second declaration a...
The Ohio Department of Taxation (department) has issued a press release reminding municipal net profit tax practitioners and calendar-year corporate income taxpayers that the second declaration a...
OK - Additional pass-through entity tax equity act of 2019 guidance issued
The Oklahoma Tax Commission (OTC) has issued additional information about the Pass-Through Entity Equity Act of 2019. Under the Act, certain pass-through entities (PTEs) may elect to pay income tax at...
The Oklahoma Tax Commission (OTC) has issued additional information about the Pass-Through Entity Equity Act of 2019. Under the Act, certain pass-through entities (PTEs) may elect to pay income tax at...
OR - Oregon adopts partnership audit procedures
Oregon has adopted partnership audit procedures to bring Oregon into conformity with the federal centralized partnership audit regime. The requirements apply to partnership adjustments for partnership...
Oregon has adopted partnership audit procedures to bring Oregon into conformity with the federal centralized partnership audit regime. The requirements apply to partnership adjustments for partnership...
PA - Philadelphia guidance on net interest expense limitation issued
Philadelphia has provided guidance that business income and receipts tax (BIRT) taxpayers are obligated to use the federal interest expense deduction calculated on a separate entity basis.BIRT taxpaye...
Philadelphia has provided guidance that business income and receipts tax (BIRT) taxpayers are obligated to use the federal interest expense deduction calculated on a separate entity basis.BIRT taxpaye...
RI - Taxpayers warned about telephone scams
The Rhode Island Division of Taxation (Division) has issued an advisory warning personal and corporate income taxpayers to be vigilant against scammers who pose as the Division’s agents and atte...
The Rhode Island Division of Taxation (Division) has issued an advisory warning personal and corporate income taxpayers to be vigilant against scammers who pose as the Division’s agents and atte...
SC - State enacts rebate, continues teacher supplies exemption and identity theft deduction
As in prior fiscal years, the South Carolina 2019-20 budget contains an exemption for teachers purchasing school supplies and a deduction for identify theft protection services. In addition, the budge...
As in prior fiscal years, the South Carolina 2019-20 budget contains an exemption for teachers purchasing school supplies and a deduction for identify theft protection services. In addition, the budge...
SD - New local sales and use tax rate changes announced
The South Dakota Department of Revenue has announced upcoming local sales tax rate changes that will take effect July 1, 2019.Sales and Use Tax Rate ChangesBuffalo Chip: The 2% general sales and ...
The South Dakota Department of Revenue has announced upcoming local sales tax rate changes that will take effect July 1, 2019.Sales and Use Tax Rate ChangesBuffalo Chip: The 2% general sales and ...
TN - Credit for broadband internet access equipment repealed
Tennessee repealed its franchise and excise tax credit for qualified broadband internet access equipment. Ch. 501 (H.B. 605), Laws 2019, effective July 1, 2019...
Tennessee repealed its franchise and excise tax credit for qualified broadband internet access equipment. Ch. 501 (H.B. 605), Laws 2019, effective July 1, 2019...
TX - Protest denied for failure to show payment qualified as cogs
A taxpayer was properly not allowed to claim an additional Texas franchise corporate income tax refund because a certain payment did not qualify as a direct or indirect cost of goods sold (COGS) and, ...
A taxpayer was properly not allowed to claim an additional Texas franchise corporate income tax refund because a certain payment did not qualify as a direct or indirect cost of goods sold (COGS) and, ...
UT - Failure to exhaust administrative remedies barred judicial review
The Utah Court of Appeals upheld the district court's decision dismissing a taxpayer’s property tax petition for lack of subject matter jurisdiction due to the failure to exhaust administrative ...
The Utah Court of Appeals upheld the district court's decision dismissing a taxpayer’s property tax petition for lack of subject matter jurisdiction due to the failure to exhaust administrative ...
VT - Tax rate for electronic cigarettes and paraphernalia issued
The Vermont cigarettes and tobacco products tax rate for electronic cigarettes and paraphernalia is 92% of the wholesale price effective July 1, 2019. Publication FS-1089, Vermont Department of T...
The Vermont cigarettes and tobacco products tax rate for electronic cigarettes and paraphernalia is 92% of the wholesale price effective July 1, 2019. Publication FS-1089, Vermont Department of T...
VA - Virginia enacts multiple tax changes in budget legislation
Virginia Gov. Ralph Northam has signed a budget bill that contains a number of corporate and personal income tax provisions.Intangible Holding Company Addback ExceptionsUncodified limitations on the s...
Virginia Gov. Ralph Northam has signed a budget bill that contains a number of corporate and personal income tax provisions.Intangible Holding Company Addback ExceptionsUncodified limitations on the s...
WA - Department of health compliant marijuana products are exempt
Sales of marijuana concentrates, useable marijuana, or marijuana-infused products identified as compliant marijuana products by the Department of Health pursuant to applicable regulations, are exempt ...
Sales of marijuana concentrates, useable marijuana, or marijuana-infused products identified as compliant marijuana products by the Department of Health pursuant to applicable regulations, are exempt ...
WV - Computation rules for financial income from s corporations and LLCs enacted
West Virginia enacted personal income tax legislation that creates:a deduction for income from S corporations or limited liability companies (LLCs) engaged in financial business in the state; anda spe...
West Virginia enacted personal income tax legislation that creates:a deduction for income from S corporations or limited liability companies (LLCs) engaged in financial business in the state; anda spe...
WI - Wayfair not applicable to out-of-state bakery items
The Wisconsin Department of Revenue has issued a tax bulletin that discusses a Private Letter Ruling on sales and use tax implications for an out-of-state retailer's sales of prepackaged bakery items....
The Wisconsin Department of Revenue has issued a tax bulletin that discusses a Private Letter Ruling on sales and use tax implications for an out-of-state retailer's sales of prepackaged bakery items....
WY - Provisions relating to tax liens on mineral production revised
Provisions on tax liens relating to Wyoming property taxes imposed on mineral production have been amended.Mineral Production LiensFor any lien related to mineral production on or after January 1, 202...
Provisions on tax liens relating to Wyoming property taxes imposed on mineral production have been amended.Mineral Production LiensFor any lien related to mineral production on or after January 1, 202...
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