Small Business Taxes & Management

Special Reports Index

Small Business Taxes & ManagementTM--Copyright 2016, A/N Group, Inc.


The list below is an index, in chronological order, of our prior articles that continue to be of interest. The date of the last update is indicated at the end of each article.


IRS Warns Consumers of Possible Scams Relating to South Carolina Flood Victim Relief
Tax Relief for Victims of Severe Storms and Flooding in South Carolina--Updated
Health Care Reporting for Applicable Large Employers--10/06/15
Drought-Stricken Farmers and Ranchers Have More Time to Replace Livestock-
Cashing Business Checks, Required Car Logs and Interest Deductions
Discount Strategies--Do they increase profits?
Court Finds Mortgage Debt Ceiling Applies on a Per-Taxpayer Basis--Tax Court gets it wrong
Tax Provisions in Surface Transportation and Veterans Health Care Choice Improvement Act--Due dates of many returns will change
Capital Gain or Ordinary Income?--Tax Court decision surprises many
Tax Provisions in Recently Passed Legislation
Taxpayer Advocate Reports on 2015 Filing Season
Reporting Intercompany Transactions
Converting Personal-Use Realty to Rental--You've got to show you're serious
Separate Return Defined--U.S. Court of Appeals overrules Tax Court
Measuring Working Capital
IRS Announces Relief for Victims of Severe Storms, Tornadoes and Flooding in Texas
Whose Asset is It?--Sorting out the ownership, income and expenses
Paying Off Your Mortgage Early?--There's more to look at than interest charges
Charitable Contributions of Property--Documentation is key
Flipping a Property?--What are the tax consequences
False Deductions Result in Tax Fraud
IRS Simplifies Requirement for Most Small Businesses to Comply With Tangible Property Regulations
New for 2014 Returns--02/09/15
Getting Ready for Your Tax Preparer
Deductions Denied For Farmhouse--Property not held for business or production of income
ABLE Tax-Advantaged Accounts for Disabled Individuals
Tax Extenders Package Passed--Tax Increase Prevention Act of 2014
Medical Deduction for Swimming Pool
Basic Tax Rules for Gifts
Artist With History of Losses Defeats IRS
Tax Implications of Investing in Rental Properties
Tax Guidance Related to Ebola Outbreak in Guinea, Liberia and Sierra Leone
Investing in Rental Real Estate--Part II
Investing in Rental Real Estate--Part I
IRS Announces 2015 Inflation Adjusted Pension Plan Limitations
IRS Simplifies Procedures for Favorable Tax Treatment on Canadian Retirement Plans
IRS Provides Safe Harbor Rules for Employer-Provided Local Lodging
Drought-Stricken Farmers and Ranchers Have More Time to Replace Livestock
Property Distributions by Corporations
Priority Guidance Plan 2014-2015
Insufficient Funds in Account Results in Lost Deduction
Taxpayer Considered Materially Participating in S Corporations
Employee Wins Home Office With De Minimis Personal Use
Advances to Supplier Were Equity Investments for Tax Purposes
Working Capital--It's Not Just a Term
Travel-Business or Pleasure or Both?
Formulas for Analyzing Vehicle Mileage--Updates and additions
Finer Points of Sales Tax
IRS Announces Voluntary Continuing Education Program
IRS Announces Changes to Offshore Voluntary Disclosure Program
IRS Provides Relief from Penalties for Certain Late Filed Form 5500
Picking a Retirement State--Tax and nontax considerations
Form over Substance
Placed-In-Service Rule Results in Delayed Deduction
Passive Activity Losses and Foreclosures
Business Gifts--A $25 limit and recordkeeping rules apply
IRS Changes Rule on One-Per-Year Limit on IRA Rollovers
IRS Releases Dirty Dozen Tax Scams for 2014-
IRS Traps Taxpayer Who Filed Fraudulent Returns
IRS Releases FAQ on Employer Shared Responsibility Provisions for Health Insurance
President Obama Introduces myRA
Like-Kind Exchanges--Additions
Effect of Points on Home Mortgage
IRS Releases Audit Statistics--What are your chances?
Tax Court Sides with Taxpayers in Accuracy-Related Penalty
IRS Warns of Possible Scams Relating to Typhoon Victims
IRS Adds Carryover Option to Flexible Spending Accounts
16 Ways to Improve Your Cash Flow
IRS Announces Pension Plan Limitations for 2014
IRS Warns of Pervasive Telephone Scam
Like-Kind Exchanges
Fire Your Supplier?--When to change suppliers
Fire Your Customer?--When to walk away from a customer--Updated
IRS Provides Guidance on Same-Sex Marriages--08/29/13
S Corporation Salary--Two Recent Cases
Break-Even Formula--A quick, valuable metric
Deducting Net Operating Losses--Deducting excess losses from sole proprietorships, partnerships, etc.
Seller's Discretionary Cash Flow--Buying a business? Here's one valuation approach
Expense Documentation--Updates and additions
Emergency Preparedness--Updates and additions
IRS Deputy Commissioner Testifies Before House Small Business Committee--Audit statistics-
IRS Fact Sheet on Outsourcing Payroll Duties
Tax Court Denies IRS's Constructive Dividend Claim
Mandatory Employer and Insurer Reporting Requirements Under ACA Delayed One Year
DOMA--What To Do Now
Mortgage Rates on Rise--Effect on Affordability
Formulas for Analyzing Vehicle Mileage--How much will you save on gas with a more fuel efficient car?
Digging Into Tax Documentation
IRS Releases "Dirty Dozen" Scam Alert List
Completing Schedule M-1 on S Corporation and Partnership Returns
IRS Expands Voluntary Classification Settlement Program and Posts FAQs--Employee or independent contractor question
Questions and Answers on the Individual Shared Responsibility Provision--FAQs on mandatory health insurance
IRS Provides Tax and Nontax Tips for Avoiding and Dealing With Identity Theft
Retirement Plans Can Make Loans, Hardship Distributions to Sandy Victims
IRS Warns Consumers of Possible Scams Relating to Hurricane Sandy Relief
Cash Flow Budget-Part II--The first step in improving your cash flow
Cash Flow Budget-Part I--The first step in improving your cash flow
Withholding Tax Compliance
Filing Requirements for Inactive Businesses--06/06/12
True Cost of a Loan
Taxpayer Wins Sales Tax Audit Case
IRS Issues Proposed Regulations on T&E Reimbursements
Tips When Negotiating a Loan
IRS Offshore Effort Tops $5 Billion-New Details on the Voluntary Disclosure Program
IRS Implements Interim Changes to ITIN Application Requirements
IRS Offers Tips for Safeguarding Tax Records
Medicare Contribution Tax on Unearned Income
IRS Announces More Flexible Offer-in-Compromise Terms--Form 656 revised
Five Best Ways to Keep Your Head Above Water When Your Business Hits Hard Times
Protect Your Identity During Tax Season
IRS Offers New Penalty Relief and Expanded Installment Agreements to Struggling Taxpayers
Scam Involving College Tax Credits
Work Opportunity Tax Credit for Hiring Veterans Expanded
IRS Issues List of Dirty Dozen Tax Scams for 2012
Administration's Fiscal Year 2013 Revenue Proposals
Changes to Note for 2011 Form 1040 Filing
Cost Basis Reporting Overview and FAQs--Broker reporting of cost basis
Tax Provisions Expiring Through 2018
What Are My Audit Chances?--IRS releases new statistics
Payback Period and Capital Investments--Quick methods to analyze projects
The Reluctant Landlord--Should you rent a house you can't sell?
Year-End Accruals and Rev. Rul. 2011-29--IRS guidance for accruing compensation
Employee or Independent Contractor? IRS Provides Relief
Subdivided Real Estate and Capital Gain Treatment--Don't turn a capital gain into ordinary income.--Updates and Additions
IRS Issues Guidance on Business Use of Cell Phones
Fire Your Customer?--It may improve your business.
Vendor Discounts for Early Payment--Should you take them? Should you give them?
Keeping the Order
IRS Warnings on False Credit and Rebate Scams
IRS Updates Regulations on Filing Refund Claims
Rental Real Estate and Real Estate Professionals--IRS allows taxpayers to make late election
Subdivided Real Estate and Capital Gain Treatment--Don't turn a capital gain into ordinary income.
Tool Plans and Expense Reimbursements
Your Parents' Finances
Publication 3114-Compliance Checks
IRS's Dirty Dozen Tax Scams for 2011
IRS Announces Help for Struggling Taxpayers--Major Changes to Lien Process
IRS Announces New Voluntary Disclosure Initiative for Offshore Accounts
IRS Unveils First Smartphone Application
Form 1099 Reporting Requirements
Tax Changes for Small Businesses-2010
IRS Offers New Guidance on FSA and HRA Debit Cards
Identity Protection PIN To Be Issued to Identity Theft Victims for Filing Tax Returns
IRS Updates Withholding Details for New Law
Allocation of Cost of Group Asset Purchase
IRS News Release on Mandatory E-Filing
Section 179 Expense Deduction Lost to Noncorporate Lessor
Section 179 Election to Expense Business Assets
IRS Accepting Tax Records in Electronic Format
Lease Protection--For tenants in centers with vacant space
IRS Releases Draft Form to Claim New Health Care Tax Credit--Also how tax-exempt organizations will claim credit
Going Out on Your Own?--List of tips and considerations
Quick Analysis of Investment Projects--Payback Period
IRS Announces New Return Preparer Application System and User Fee
Allocation of Cost of Group Asset Purchase
Tax Help for Military Personnel
Surviving a Sales Tax Audit
IRS Provides Tax Guidance to Gulf Spill Victims
Selling Assets to Raise Cash--Points to maximize your after-tax cash
Best State in Which to Incorporate
The American Jobs and Closing Tax Loopholes Act--Amendments
Small Business Jobs Tax Relief Act of 2010--Highlights of the bill in the House
Taking on a Partner?--It's not something that should be done lightly
Check Fraud--Here are some steps you can take to prevent it
Highlights of Extenders Bill
Documentation is More Than Invoice and Canceled Check
Form to Claim Payroll Tax Exemption for Hiring New Workers Now Available
Deducting Health Insurance Premiums for S Corporation Shareholders
FAQs on Small-Business Healthcare Tax Credit
FAQs About the Payroll Tax Exemption and Qualified Employees
Hiring Incentives to Restore Employment (HIRE) Act--Employment tax credits and more
Key Provisions of the Affordable Healthcare for America Act
IRS Outlines Additional Steps to Assist Unemployed Taxpayers and Others
Ten Facts about Mortgage Debt Forgiveness
IRS Releases Form and Info on First-Time Homebuyer Credit
Signs of a Business in Trouble--You don't always need an MBA in finance to spot a troubled company
Nurse Gets to Deduct MBA Expenses--But the facts are critical
S Corporations, Partnerships, and LLCs--Basics, Misconceptions and Traps--Part II
Use of Nominees in the EIN Application Process
Sales Tax Deduction for New Auto Purchase
New Form Aids Processing of Mortgage Applications
IRS Issues Proposed Regulations on Exclusion of Physical Injury or Sickness Damage Awards
COBRA Subsidy and Employer Tax Credit
Treasury Study Finds Nonfilers and Underreporters Using Form 1098
S Corporations, Partnerships, and LLCs--Basics, Misconceptions and Traps--Part I
IRS Alerts Public to New Identity Theft Scams
Taxpayers Beat IRS on Losses From LLPs and LLCs--For some taxpayers, this could be a windfall.
Saving on Consumables--Tips on saving on office supplies and other consumables.
Timing of Deduction for Start-Up Expenditures
Energy Provisions of the American Recovery and Reinvestment Act of 2009
IRS Issues Latest Dirty Dozen Tax Scams
Credit and Debit Card Fees Related to Tax Payment are Deductible
Payment Options--Can't pay your tax due-you may have options
Tax Law Changes Related to National Disaster Relief Act
IRS Fact Sheet on Earned Income Tax Credit
IRS Offers Tips to Avoid Recovery Rebate Credit Confusion
Ten Things the IRS Wants You to Know About Identity Theft
IRS Speeds Lien Relief for Homeowners Trying to Refinance or Sell
Gifts from Foreign Persons--There are penalties for not filing Form 3520
IRS Announces Two New Appeals Programs
Disregarded Entities for Purposes of Employment Tax
New Law Encourages Cash Donations for Midwest Disaster Relief
IRS Publication 4535--Identity Theft Prevention and Victim Assistance
Avoiding Incorrect Self-Employed Retirement Deductions
Renting for Less--Tips on how to save when renting space
Foreign Trust Reporting Requirements
Scammers Use e-Mail, Fax to Pose as IRS
Report of Foreign Bank and Financial Accounts--If you've got a foreign bank account or signature authority over one
Tax Savings of Owning a Home--How to compute the savings on a first-time home purchase.
Painless Cost Cutting
Help Yourself by Filing Past-Due Tax Returns
IRS Warns of New E-Mail and Telephone Scams Using the IRS Name; Advance Payment Scams Starting
Penalties for Pursuing Frivolous Tax Arguments
Misclassified Workers to File New Social Security Tax Form
Qualified Alternative Fuel Motor Vehicles (QAFMV) and Heavy Hybrid Vehicles--Trucks and other vehicles can qualify for a tax credit
Reporting Miscellaneous Income--IRS Fact Sheet 2007-26
Information on the Questionable Employment Tax Practices Memorandum of Understanding
IRS and States to Share Employment Tax Examination Results
IRS Warns Taxpayers About Certain Trust Arrangements Sold As Welfare Benefit Funds
Employer ID Numbers Now Available On Line in Real Time--Easy to use plus immediate confirmation of your number.
Special IRS Web Section Unveiled for Homeowners Who Lose Homes--Foreclosure Tax Relief Available to Many
Aliens Employed in the U.S.
IRS Issues Proposed Regulations on 2% Floor on Trust Expenses
IRS Warns of New e-Mail Scam Offering Cash for Participation in “Member Satisfaction Survey"
Repayment of Commodity Credit Corporation Loans--IRS provides guidance in Q & A format
IRS Permits Use of Advance Trade Discount Method--Receive up-front discounts when purchasing inventory?
IRS Warns Taxpayers of New E-mail Scams
Finding the Lowest Cost Option--How to find the cheapest alternative when there are fixed and variable costs.
Court Holds Equestrian Activity and Design Business are Integrated
IRS Lists 40 Frivolous Positions


Copyright 2007-2015 by A/N Group, Inc. This publication is designed to provide accurate and authoritative information in regard to the subject matter covered. It is distributed with the understanding that the publisher is not engaged in rendering legal, accounting, or other professional service. If legal advice or other expert assistance is required, the services of a competent professional should be sought. The information is not necessarily a complete summary of all materials on the subject. Tax laws are constantly changing.--ISSN 1089-1536

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--Last Update 05/23/16