Tax Alerts
Tax Briefing(s)
2019 Tax Year in ReviewConsolidated Appropriations Act, 20202019 Year-End Tax Planning2019 Post-Filing Season Update
IRS Updates Rules on Using Per Diem Rates to Substantiate Expenses Incurred Away from Home
The IRS has updated Rev. Proc. 2011-47 to reflect changes made by the Tax Cuts and Jobs Act (TCJA) ( P.L. 115-97).The guidance provides the rules for determining the amount of an employee's ordinary a...
The IRS has updated Rev. Proc. 2011-47 to reflect changes made by the Tax Cuts and Jobs Act (TCJA) ( P.L. 115-97).The guidance provides the rules for determining the amount of an employee's ordinary a...
Electronic Filing Now Required for Requesting Unused Low-Income Housing Credit Carryover
The IRS has released guidance to qualified states regarding how to request an allocation of unused housing credit carryover under Code Sec. 42(h)(3)(D)(iii). The new guidance requires allocation reque...
The IRS has released guidance to qualified states regarding how to request an allocation of unused housing credit carryover under Code Sec. 42(h)(3)(D)(iii). The new guidance requires allocation reque...
IRS Extends Certain Deadlines, Penalty Relief for Health Coverage Forms
Health insurance providers (including employers and health insurance companies) now have until March 2, 2020, to furnish to individuals Form 1095-B, Health Coverage, and Form 1095-C, Employer-Provided...
Health insurance providers (including employers and health insurance companies) now have until March 2, 2020, to furnish to individuals Form 1095-B, Health Coverage, and Form 1095-C, Employer-Provided...
Interim Amendments for Hardship Distributions Clarified and Deadline Extended
The IRS has clarified which amendments are integral to a plan provision that fails to satisfy the qualification requirements by reason of a change made by the final hardship distribution regulations. ...
The IRS has clarified which amendments are integral to a plan provision that fails to satisfy the qualification requirements by reason of a change made by the final hardship distribution regulations. ...
2019 Required Amendments List for Employee Plans
The IRS has issued its 2019 Required Amendments List (2019 RA List) for individually designed employee retirement plans. Beginning with the 2019 list, all RA Lists will apply to both Code Sec. 401(a) ...
The IRS has issued its 2019 Required Amendments List (2019 RA List) for individually designed employee retirement plans. Beginning with the 2019 list, all RA Lists will apply to both Code Sec. 401(a) ...
Date Extended for Applying Foreign Branch Rules
A one-year extension has been granted for applying the Code Sec. 987 final regulations, and certain related final and temporary regulations covering foreign branch transactions of U.S. corporations. T...
A one-year extension has been granted for applying the Code Sec. 987 final regulations, and certain related final and temporary regulations covering foreign branch transactions of U.S. corporations. T...
Guidance Updated for Making Adequate Disclosure
The IRS has updated its guidance that identifies circumstances under which a disclosure on a taxpayer’s income tax return with respect to an item or position is "adequate" for reducing the under...
The IRS has updated its guidance that identifies circumstances under which a disclosure on a taxpayer’s income tax return with respect to an item or position is "adequate" for reducing the under...
IRS Releases 2020 Inflation-Adjusted Tax Tables, Other Amounts
The IRS has released the annual inflation adjustments for 2020 for over 60 tax provisions, including the income tax rate tables. The IRS issues these cost-of-living adjustments (COLAs) each year to re...
The IRS has released the annual inflation adjustments for 2020 for over 60 tax provisions, including the income tax rate tables. The IRS issues these cost-of-living adjustments (COLAs) each year to re...
2020 Inflation Adjustments for Pension Plans, Retirement Accounts
The IRS has released the 2020 cost-of-living adjustments (COLAs) for pension plan dollar limitations, and other retirement-related provisions.Highlights of 2020 ChangesThe contribution limit for emplo...
The IRS has released the 2020 cost-of-living adjustments (COLAs) for pension plan dollar limitations, and other retirement-related provisions.Highlights of 2020 ChangesThe contribution limit for emplo...
IRS Updates Guidance on Computing Deductions for Operating a Vehicle
The IRS has released guidance that updates Rev. Proc. 2010-51, I.R.B. 2010-51, 883 to reflect changes made to Code Secs. 67 and 217 by the Tax Cuts and Jobs Act (TCJA) ( P.L. 115-97). Rev. Proc. 2010-...
The IRS has released guidance that updates Rev. Proc. 2010-51, I.R.B. 2010-51, 883 to reflect changes made to Code Secs. 67 and 217 by the Tax Cuts and Jobs Act (TCJA) ( P.L. 115-97). Rev. Proc. 2010-...
Accounting Method Change Procedures Updated
The IRS has released guidance listing the specific changes in accounting method to which the automatic change procedures in Rev. Proc. 2015-13, I.R.B. 2015-5, 419, apply. This guidance updates and sup...
The IRS has released guidance listing the specific changes in accounting method to which the automatic change procedures in Rev. Proc. 2015-13, I.R.B. 2015-5, 419, apply. This guidance updates and sup...
Proposed Updated RMD Tables Issued
The IRS has proposed updated life expectancy and distribution period tables under the required minimum distribution (RMD) rules. The proposed tables reflect the general increase in life expectancy, an...
The IRS has proposed updated life expectancy and distribution period tables under the required minimum distribution (RMD) rules. The proposed tables reflect the general increase in life expectancy, an...
Joint Directive on Work Opportunity Tax Credit Issued
The IRS Large Business and International Division (LB&I) and Small Business/Self-Employed Division (SBSE) have issued a joint directive to provide instructions to LB&I and SBSE examiners on th...
The IRS Large Business and International Division (LB&I) and Small Business/Self-Employed Division (SBSE) have issued a joint directive to provide instructions to LB&I and SBSE examiners on th...
New LB&I Campaign on Deferred Foreign Income
The IRS Large Business and International (LB&I) has added a new active campaign to the IRS website called "IRC 965." The campaign’s goal is to promote compliance with Code Sec. 965, Treatmen...
The IRS Large Business and International (LB&I) has added a new active campaign to the IRS website called "IRC 965." The campaign’s goal is to promote compliance with Code Sec. 965, Treatmen...
IRS Highlights Steps For Smooth Processing of Taxpayers' 2019 Federal Tax Returns
The IRS urged taxpayers to act now to ensure the smooth processing of their 2019 federal tax return. This reminder, first in a series, was aimed to help taxpayers get ready for the upcoming tax filing...
The IRS urged taxpayers to act now to ensure the smooth processing of their 2019 federal tax return. This reminder, first in a series, was aimed to help taxpayers get ready for the upcoming tax filing...
AL - Bad debt deduction allowed
A taxpayer qualified to claim a bad debt deduction for Alabama individual income tax purposes. The case turned on:the timing of the deduction; andthe amount claimed as a deduction.Loan AgreementThe ta...
A taxpayer qualified to claim a bad debt deduction for Alabama individual income tax purposes. The case turned on:the timing of the deduction; andthe amount claimed as a deduction.Loan AgreementThe ta...
AK - Interest rate announced for Q1 of 2020
The Alaska interest rate for delinquent taxes and overpayment of taxes is set at 7.50%, compounded quarterly, for the period January 1, 2020, through March 31, 2020. The Department of Revenue posting ...
The Alaska interest rate for delinquent taxes and overpayment of taxes is set at 7.50%, compounded quarterly, for the period January 1, 2020, through March 31, 2020. The Department of Revenue posting ...
AZ - Interest rates remain unchanged for first quarter of 2020
The interest rates on underpayments and overpayments of Arizona taxes for the period January 1, 2020, through March 31, 2020, are unchanged from the previous quarter at 5%.Previous Interest RatesThe i...
The interest rates on underpayments and overpayments of Arizona taxes for the period January 1, 2020, through March 31, 2020, are unchanged from the previous quarter at 5%.Previous Interest RatesThe i...
AR - Local tax rate changes announced
The following Arkansas local sales tax rate changes are effective April 1, 2020:Local Rate ChangesSevier County increases its rate from to 2.125% 3.125%.St. Francis County increases its rate from 2.0%...
The following Arkansas local sales tax rate changes are effective April 1, 2020:Local Rate ChangesSevier County increases its rate from to 2.125% 3.125%.St. Francis County increases its rate from 2.0%...
CA - OTA allows inclusion of VAT in sales factor
The California Office of Tax Appeals (OTA) has held that value-added tax (VAT) imposed on the provision of services should be included in the state apportionment formula sales factor. In a precedentia...
The California Office of Tax Appeals (OTA) has held that value-added tax (VAT) imposed on the provision of services should be included in the state apportionment formula sales factor. In a precedentia...
CT - Filing reminder issued for attorney occupational tax return
The Connecticut Department of Revenue Services has issued a press release reminding taxpayers that attorney occupational tax returns are due on January 15, 2020. Taxpayers, including exempt taxpayers,...
The Connecticut Department of Revenue Services has issued a press release reminding taxpayers that attorney occupational tax returns are due on January 15, 2020. Taxpayers, including exempt taxpayers,...
DE - Withholding tax due dates for 2020 announced
The Delaware Division of Revenue has released the withholding tax due dates for the 2020 eighth-monthly, monthly, and quarterly filers. Taxpayers filing electronically must initiate the transactions a...
The Delaware Division of Revenue has released the withholding tax due dates for the 2020 eighth-monthly, monthly, and quarterly filers. Taxpayers filing electronically must initiate the transactions a...
DC - 2020 tax filing season changes discussed
The District of Columbia reminds personal income taxpayers of changes in effect for the 2020 tax year. Some of the issues discussed include:the tax filing deadline is April 15, 2020;discontinuation of...
The District of Columbia reminds personal income taxpayers of changes in effect for the 2020 tax year. Some of the issues discussed include:the tax filing deadline is April 15, 2020;discontinuation of...
FL - Walton County increases local option tourist development tax rate
Effective January 1, 2020, the Florida local option tourist development tax in Walton County is increased from 4% to 5%. History of Local Sales Tax and Current Rates, Florida Department of Revenu...
Effective January 1, 2020, the Florida local option tourist development tax in Walton County is increased from 4% to 5%. History of Local Sales Tax and Current Rates, Florida Department of Revenu...
GA - 2020 interest rate announced
The interest rate applied to Georgia tax overpayments and underpayments for 2020 is 7.75% (accruing monthly).Interest RatesThe interest rate for 2019 was 8.50%. The interest rates from previous years ...
The interest rate applied to Georgia tax overpayments and underpayments for 2020 is 7.75% (accruing monthly).Interest RatesThe interest rate for 2019 was 8.50%. The interest rates from previous years ...
HI - Form changes, county surcharge increase, e-Filing requirements updated for 2020
Beginning January 1, 2020, the Hawaii Department of Taxation (department) has updated its forms to implement new rates, laws, and processes for personal income tax returns. These forms are identified ...
Beginning January 1, 2020, the Hawaii Department of Taxation (department) has updated its forms to implement new rates, laws, and processes for personal income tax returns. These forms are identified ...
ID - W-2 E-filing guide updated
For corporate and personal income tax purposes, Idaho State Tax Commission issued W-2 E-Filing Guide clarifying that the state does not make changes to taxpayers’ record layouts or other require...
For corporate and personal income tax purposes, Idaho State Tax Commission issued W-2 E-Filing Guide clarifying that the state does not make changes to taxpayers’ record layouts or other require...
IL - Small business may claim minimum wage credit starting January 1, 2020
For corporate and personal income tax purposes, Illinois Department of Revenue reminds businesses about Minimum Wage Credit that is designed to help small businesses offset the state's minimum wage ra...
For corporate and personal income tax purposes, Illinois Department of Revenue reminds businesses about Minimum Wage Credit that is designed to help small businesses offset the state's minimum wage ra...
IN - Department erred in modifying taxpayers' offset credits
Indiana personal income taxpayers’ protest was sustained as the taxpayers successfully demonstrated that the Indiana Department of Revenue (department) erred in modifying their offset credits fo...
Indiana personal income taxpayers’ protest was sustained as the taxpayers successfully demonstrated that the Indiana Department of Revenue (department) erred in modifying their offset credits fo...
IA - Business interest expense conformity guidance issued
Iowa conforms with IRC Sec. 163(j) business interest expense deduction limitations in 2019. However, because Iowa did not conform in 2018, some taxpayer may still need to make certain adjustments to t...
Iowa conforms with IRC Sec. 163(j) business interest expense deduction limitations in 2019. However, because Iowa did not conform in 2018, some taxpayer may still need to make certain adjustments to t...
KS - Rule on coins and bullion revoked
As a result of the exemption for coins and bullion applicable as of July 1, 2019, the Kansas sales and use tax regulation on the taxability of coins and bullion has been revoked.The revocation can be ...
As a result of the exemption for coins and bullion applicable as of July 1, 2019, the Kansas sales and use tax regulation on the taxability of coins and bullion has been revoked.The revocation can be ...
KY - Interest rate remains unchanged in 2020
For 2020, the interest rate that the Kentucky Department of Revenue charges on unpaid taxes remains at 7%.Interest RatesThe interest rates from previous years may be viewed at https://revenue.ky....
For 2020, the interest rate that the Kentucky Department of Revenue charges on unpaid taxes remains at 7%.Interest RatesThe interest rates from previous years may be viewed at https://revenue.ky....
LA - Assessor's valuation of property affirmed, no abuse of discretion
For property tax purposes, the Louisiana Court of Appeal reversed the district court’s decision because there was no abuse of discretion by the parish assessor's in his assessment of the taxpaye...
For property tax purposes, the Louisiana Court of Appeal reversed the district court’s decision because there was no abuse of discretion by the parish assessor's in his assessment of the taxpaye...
ME - Maine IRC conformity bill introduced
Introduced legislation would change Maine’s income tax Internal Revenue Code conformity date to December 31, 2019 (currently, December 31, 2018). The introduced legislation can be viewed on the ...
Introduced legislation would change Maine’s income tax Internal Revenue Code conformity date to December 31, 2019 (currently, December 31, 2018). The introduced legislation can be viewed on the ...
MD - Combined reporting legislation introduced
The Maryland Senate has introduced legislation that would require mandatory combined reporting of corporate income taxes for retail trade and food and beverage establishments, beginning in 2021.The te...
The Maryland Senate has introduced legislation that would require mandatory combined reporting of corporate income taxes for retail trade and food and beverage establishments, beginning in 2021.The te...
MA - Health care insurance mandate penalties announced for 2020
For personal income tax purposes, the Massachusetts Department of Revenue has issued a technical information release regarding the penalty schedule for individuals who fail to comply in the 2020 tax y...
For personal income tax purposes, the Massachusetts Department of Revenue has issued a technical information release regarding the penalty schedule for individuals who fail to comply in the 2020 tax y...
MI - Taxpayers warned about collections scam using fake letters
The Michigan Department of Treasury (department) warns personal income taxpayers about an aggressive scam whereby scammers attempt to collect past-due tax debts using fake letters. Taxpayers are sent ...
The Michigan Department of Treasury (department) warns personal income taxpayers about an aggressive scam whereby scammers attempt to collect past-due tax debts using fake letters. Taxpayers are sent ...
MN - Annual withholding tax return and deposit due January 31, 2020
The Minnesota Department of Revenue (department) reminds corporate income taxpayers that the annual withholding tax return and deposit are due January 31, 2020. However, if the withholding exceeded $5...
The Minnesota Department of Revenue (department) reminds corporate income taxpayers that the annual withholding tax return and deposit are due January 31, 2020. However, if the withholding exceeded $5...
MS - Applications for children’s promise act tax credit exceed $5 million statutory cap for 2020
The Mississippi Department of Revenue (department) has issued a notice informing corporate income taxpayers that it has received applications for allocation of tax credits, authorized under the Childr...
The Mississippi Department of Revenue (department) has issued a notice informing corporate income taxpayers that it has received applications for allocation of tax credits, authorized under the Childr...
MO - Taxpayer not entitled to casualty loss refund
A taxpayer was not entitled to a Missouri sales tax casualty loss refund due to the total loss of a motor vehicle because the taxpayer did not own the motor vehicle that was declared a total loss. In ...
A taxpayer was not entitled to a Missouri sales tax casualty loss refund due to the total loss of a motor vehicle because the taxpayer did not own the motor vehicle that was declared a total loss. In ...
MT - Deductions for charitable contributions discussed
The Montana Department of Revenue issued a release informing personal income taxpayers regarding a tax deduction for charitable contributions. Taxpayers who itemize their deductions may reduce their 2...
The Montana Department of Revenue issued a release informing personal income taxpayers regarding a tax deduction for charitable contributions. Taxpayers who itemize their deductions may reduce their 2...
NE - Aircraft information reports due
For Nebraska property tax purposes, owners, lessees, and managers of any aircraft hangar or land upon which an aircraft is located, must file the Nebraska Aircraft Information report with the local as...
For Nebraska property tax purposes, owners, lessees, and managers of any aircraft hangar or land upon which an aircraft is located, must file the Nebraska Aircraft Information report with the local as...
NV - Clark county tax increase coming
Nevada’s most populated county, Clark County, will soon see a sales and use tax increase.Sales Tax Rate IncreaseEffective January 1, 2020, Clark County’s sales and use tax rate will be 8.3...
Nevada’s most populated county, Clark County, will soon see a sales and use tax increase.Sales Tax Rate IncreaseEffective January 1, 2020, Clark County’s sales and use tax rate will be 8.3...
NH - Guidance provided on taxability of electronic cigarettes
The New Hampshire Department of Revenue Administration has provided guidance on the taxability of electronic cigarettes under a recently enacted legislation. H.B. 4 amends the definition of "toba...
The New Hampshire Department of Revenue Administration has provided guidance on the taxability of electronic cigarettes under a recently enacted legislation. H.B. 4 amends the definition of "toba...
NJ - New Jersey pass-through business alternative income tax enacted
New Jersey has enacted legislation creating:an elective entity-level alternative income tax for pass-through businesses; andan offsetting credit to taxpayers who receive income from a pass-through bus...
New Jersey has enacted legislation creating:an elective entity-level alternative income tax for pass-through businesses; andan offsetting credit to taxpayers who receive income from a pass-through bus...
NM - Interest rate remains unchanged for first quarter of 2020
The interest rate charged on an underpayment or paid on an overpayment of New Mexico tax remains unchanged, at 5%, for the first quarter of 2020. The rates can be viewed on the New Mexico Department o...
The interest rate charged on an underpayment or paid on an overpayment of New Mexico tax remains unchanged, at 5%, for the first quarter of 2020. The rates can be viewed on the New Mexico Department o...
NY - Deficiency notice sustained for failure to prove change of domicile
A personal income taxpayer was properly issued a notice of deficiency asserting additional New York City (City) and State personal income taxes because the taxpayer failed to establish that he was dom...
A personal income taxpayer was properly issued a notice of deficiency asserting additional New York City (City) and State personal income taxes because the taxpayer failed to establish that he was dom...
NC - Adjustment of values in non-revaluation year reversed
For property tax purposes, a decision of the North Carolina Property Tax Commission reversing the County Board of Equalization and Review’s (Board’s) 2017 revaluation was affirmed because ...
For property tax purposes, a decision of the North Carolina Property Tax Commission reversing the County Board of Equalization and Review’s (Board’s) 2017 revaluation was affirmed because ...
ND - Annual oil trigger price adjustment for 2020 announced
North Dakota has announced the annual oil trigger price adjustment for oil extraction tax purposes.Oil Trigger PriceThe oil trigger price is $93.28 for the calendar year January 1, 2020, through Decem...
North Dakota has announced the annual oil trigger price adjustment for oil extraction tax purposes.Oil Trigger PriceThe oil trigger price is $93.28 for the calendar year January 1, 2020, through Decem...
OH - Limitation on the tax base discussed
Ohio has release guidance discussing a change to the financial institutions tax (FIT) that limits a financial institution’s total equity capital to 14% of the financial institution’s total...
Ohio has release guidance discussing a change to the financial institutions tax (FIT) that limits a financial institution’s total equity capital to 14% of the financial institution’s total...
OK - Q2 local rate changes announced
Additional Oklahoma local sales and use tax rate changes have been announced effective April 1, 2020.City Rate ChangesMoore increases its sales and use tax rate from 3.75% to 3.875%.Noble increases it...
Additional Oklahoma local sales and use tax rate changes have been announced effective April 1, 2020.City Rate ChangesMoore increases its sales and use tax rate from 3.75% to 3.875%.Noble increases it...
OR - Taxpayers changing their state withholding must use Oregon’s OR-W-4 form
For corporate income tax purposes, the Oregon Department of Revenue has informed taxpayers that any changes to their state withholding must be made on Form OR-W-4 beginning January 1, 2020 as the new ...
For corporate income tax purposes, the Oregon Department of Revenue has informed taxpayers that any changes to their state withholding must be made on Form OR-W-4 beginning January 1, 2020 as the new ...
PA - Taxpayers may submit community development corporation lottery application on January 14, 2020
For corporate income tax purposes, the Philadelphia Department of Revenue (department) has announced that taxpayers who want to participate in community development corporation (CDC) tax credit lotter...
For corporate income tax purposes, the Philadelphia Department of Revenue (department) has announced that taxpayers who want to participate in community development corporation (CDC) tax credit lotter...
RI - Advisory regarding tax changes effective January 1, 2020 issued
In an advisory issued to a taxpayer, the Rhode Island Division of Taxation (division) discussed the tax changes effective January 1, 2020. The advisory clarified, among other matters, that starting Ja...
In an advisory issued to a taxpayer, the Rhode Island Division of Taxation (division) discussed the tax changes effective January 1, 2020. The advisory clarified, among other matters, that starting Ja...
SC - Increased job tax credit for tier III and IV counties discussed
For corporate, personal, trust, and excise tax purposes, the South Carolina Department of Revenue issued a revenue ruling on the increased job tax credit amount for Tier III or IV counties. The ruling...
For corporate, personal, trust, and excise tax purposes, the South Carolina Department of Revenue issued a revenue ruling on the increased job tax credit amount for Tier III or IV counties. The ruling...
SD - Publication discusses various sales and use tax topics
The South Dakota Department of Revenue has updated a publication addressing various sales and use tax topics. The updated publication includes information on remote sellers and marketplace sellers. Th...
The South Dakota Department of Revenue has updated a publication addressing various sales and use tax topics. The updated publication includes information on remote sellers and marketplace sellers. Th...
TN - Sale and installation of modular cleanroom subject to tax
The sale and installation of a modular cleanroom was subject to Tennessee sales and use tax because the cleanroom remained tangible personal property (TPP) after installation. Generally, the sale and ...
The sale and installation of a modular cleanroom was subject to Tennessee sales and use tax because the cleanroom remained tangible personal property (TPP) after installation. Generally, the sale and ...
TX - 2020 Interest rates announced
For 2020, the Texas interest rate on overpayments and underpayments is 5.75%.Interest RatesThe interest rate for 2019 was 6.50%. Prior years’ interest rates may be viewed at https://comptro...
For 2020, the Texas interest rate on overpayments and underpayments is 5.75%.Interest RatesThe interest rate for 2019 was 6.50%. Prior years’ interest rates may be viewed at https://comptro...
UT - Local rate changes announced
Utah announced the following local sales and use tax rate changes, effective January 1, 2020.Local Option TaxBrighton Town (newly incorporated town in Salt Lake County) imposes a 1% local option tax.T...
Utah announced the following local sales and use tax rate changes, effective January 1, 2020.Local Option TaxBrighton Town (newly incorporated town in Salt Lake County) imposes a 1% local option tax.T...
VT - Frivolous challenge to assessment rejected
The Vermont Department of Taxes has reissued a property tax fact sheet regarding the renter rebate program. The program allows eligible renters to claim a rebate of up to $3,000. The guidance outlines...
The Vermont Department of Taxes has reissued a property tax fact sheet regarding the renter rebate program. The program allows eligible renters to claim a rebate of up to $3,000. The guidance outlines...
VA - Tax assessments issued against taxpayer adjusted
The Tax Commissioner (commissioner) made certain adjustments to the Virginia sales and use tax assessments issued against a global provider of networking and telecommunications equipment and supplies ...
The Tax Commissioner (commissioner) made certain adjustments to the Virginia sales and use tax assessments issued against a global provider of networking and telecommunications equipment and supplies ...
WA - Taxability of firearms transfers explained
Licensed out-of-state firearms dealers with nexus with Washington must collect sales and use tax and retailing business and occupation (B&O) tax.Out-of-state DealersNexus is established by a physi...
Licensed out-of-state firearms dealers with nexus with Washington must collect sales and use tax and retailing business and occupation (B&O) tax.Out-of-state DealersNexus is established by a physi...
WV - Sunset date of tourism development act extended
The sunset date of the West Virginia Tourism Development Act, which provides a credit against sales and use tax or corporation income tax, is extended from January 1, 2020, to January 1, 2026. The dev...
The sunset date of the West Virginia Tourism Development Act, which provides a credit against sales and use tax or corporation income tax, is extended from January 1, 2020, to January 1, 2026. The dev...
WI - Taxpayers may use third party software for filing certain forms
For corporate and personal income tax purposes, the Wisconsin Department of Revenue (department) clarified that taxpayers and practitioners may use third-party software to file Forms W-2, 1099, WT-6, ...
For corporate and personal income tax purposes, the Wisconsin Department of Revenue (department) clarified that taxpayers and practitioners may use third-party software to file Forms W-2, 1099, WT-6, ...
WY - Waste mine gas extracted from Trona mine was subject to tax
For purposes of Wyoming severance and property taxes, the State Board of Equalization (BOE) determined that the waste mine gas was subject to tax because it went through the natural gas production pro...
For purposes of Wyoming severance and property taxes, the State Board of Equalization (BOE) determined that the waste mine gas was subject to tax because it went through the natural gas production pro...
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