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Missouri Eliminates Tax on Capital Gains for Individuals

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Now displaying 20 of 71 articles
Insight Article | November 5, 2024

Focus on State and Local Taxation: Massachusetts Tax Amnesty 2024

The Commonwealth of Massachusetts is administering a tax amnesty program from November 1, 2024, through December 30, 2024, waiving most penalties for all filing periods with a return due on or before December 31, 2024.

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Insight Article | October 30, 2024

Comparing 2024 Presidential Tax Plans

With the November elections fast-approaching, proposed tax plans of each presidential candidate are emerging more clearly. As with any tax proposal, one person alone generally doesn’t seal the deal. The makeup of Congress plays a large role in a future tax landscape also, and control of the House of Representatives and Senate are up for grabs this fall as well.

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Insight Article | October 23, 2024

Legislative Update & TCJA Expiring Provisions

Over nearly the past two years, enacting tax legislation has stalled despite bipartisan efforts. The fate of changes in the near future likely depends on the outcome of this November’s elections.

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Insight Article | August 29, 2024

Property Owner Alert: Review Your 2024 Illinois Property Valuations Now

Proposed 2024 property valuations are currently being published throughout the State of Illinois.

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Insight Article | July 31, 2024

Supreme Court Tax Ruling Update: Loper Bright Enterprises v. Raimondo

In Loper Bright, the U.S. Supreme Court recently overturned a long-standing case, Chevron, U.S.A., Inc. v. Natural Resources Defense Council, Inc., 467 U.S. 837 (1984), which created the “Chevron doctrine.”

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Insight Article | July 31, 2024

Supreme Court Tax Ruling Update: Connelly v. United States

Business succession planning involving corporate owned life insurance in closely held corporations may warrant changes after a recent Supreme Court decision.

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Insight Article | July 31, 2024

Supreme Court Tax Ruling Update: Moore v. United States

A piece of the Tax Cuts and Jobs Act (TCJA) was recently brought into question at the highest legal level.

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Insight Article | July 29, 2024

IRS Provides Final Rules on Inherited Retirement Account RMDs

The SECURE Act of 2019 brought big changes to the retirement world, including the taxation of inherited retirement accounts.

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Insight Article | July 3, 2024

2024 State & Local Tax Updates for Missouri, Kansas, Illinois, and Tennessee

Tax has remained in focus at all levels over the past several years. Included in this update are state and local tax highlights to be aware of in Missouri, Kansas, Illinois, and Tennessee, some of which may present refund opportunities depending upon your location and operations.

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Insight Article | April 23, 2024

Employee Retention Credits in Higher Education

As of April 17, 2024, the Federal Audit Clearinghouse shows over 213 higher education institutions have claimed the Employee Retention Credit (ERC) for a total of approximately $719 million.

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Insight Article | March 7, 2024

Corporate Transparency Act Ruled Unconstitutional

The Corporate Transparency Act (CTA), which mandates new Beneficial Ownership Interest (BOI) reporting to FinCEN, has been ruled unconstitutional by a federal district Court in Alabama.

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Insight Article | February 1, 2024

Tax Relief for American Families and Workers Act of 2024 Progresses

The tax bill currently working its way through Congress passed the House of Representatives on Wednesday evening with a bipartisan 357-70 vote. While this is a big win for the bill’s progress, it still has to clear the Senate, who may delay its movement by debating on changes.

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Insight Article | December 14, 2023

Research Expenditure Capitalization Guidance

The IRS provided guidance in Notice 2023-63 on several issues related to new requirements to capitalize research expenditures for tax years beginning after December 31, 2021. While Congress continues to debate repeal of this mandate, the Notice can be used to implement current rules.

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Insight Article | November 28, 2023

Changes to the Ohio Commercial Activity Tax

The Ohio Commercial Activity Tax (CAT) will undergo major changes beginning January 1, 2024. For tax periods beginning on and after January 1, 2024, the CAT annual minimum tax is eliminated.

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Insight Article | November 10, 2023

2023 Year‐End Tax Planning Considerations for Individuals

Each year is an opportunity to review your expected tax bracket and tax planning opportunities to consider before year end. While each person’s set of facts varies, below are a few common tax planning considerations.

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Insight Article | July 6, 2023

New Beneficial Ownership Information (BOI) Reporting

This new reporting requirement for an estimated 32 million businesses begins in 2024, but understanding the rules should start now.

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Insight Article | February 16, 2023

Focus on Taxation: Tax-Free State Payments in 2022

Several states provided individuals with special payments in 2022, leaving uncertainty as to how they would be treated for federal tax purposes. In response, the IRS initially advised taxpayers in those states to wait for clarification before filing returns as they worked to better understand these programs.

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Insight Article | January 23, 2023

Focus on Taxation: New 2022 Schedule K-2 and K-3 Filing Exception

Final instructions for 2022 Schedules K-2 and K-3 were recently released, providing a new domestic filing exception for those who qualify. These additional schedules first appeared in 2021 and are used to report items of international tax relevance from passthrough entity operations.

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Insight Article | January 17, 2023

Focus on Taxation: Impacts of Mandatory Research Expense Capitalization

Taxpayers with research expenses may be negatively impacted by a delayed change stemming from the 2017 Tax Cuts and Jobs Act (TCJA). Understanding the implications of this change is essential for those with such expenses in tax years beginning after December 31, 2021.

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Insight Article | January 10, 2023

Focus on Taxation: Key Retirement Provisions in SECURE 2.0

A long-awaited follow up to the 2019 SECURE Act was included as part of the year-end congressional spending bill enacted on December 29, 2022. The SECURE 2.0 Act of 2022 (“SECURE 2.0”) contains numerous retirement-related provisions that will impact savers, retirees, and employers. Below are a few highlights to note.

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