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Insights & Alerts

November 13, 2015
Tax Flash - Bipartisan Budget Act of 2015
The President has recently signed the Bipartisan Budget Act of 2015, which contains a number of tax- related provisions.
November 11, 2015
Navigating Through GASB 68
Government employers are facing many questions regarding the implementation of Governmental Accounting Standards Board (“GASB”) Statement No. 68, Accounting and Financial Reporting for Pensions, an amendment of GASB Statement No 27. Following is an overview of the applicability of the statement and its effect on financial reporting for employers.
October 5, 2015
Estimated Taxes & Overpayments for Divorcing Couples
The last thing on the minds of divorcing couples is, most likely, taxes. However, this is something that should not be ignored, particularly in regard to the final financial terms of the divorce agreement. One key issue that should be considered is the question of which spouse will get the credit for estimated tax payments and overpayments applied from the previous jointly filed return.
September 17, 2015
Appeals Court Panel Rules Home Mortgage Interest Deduction Limitations Apply Individually to Each Unmarried Co-Owner Taxpayer
In a two-to-one decision, a three-judge panel of the Court of Appeals for the Ninth Circuit has ruled that Federal income tax home mortgage interest deduction limitations apply individually to each unmarried co-owner of a qualified residence, and not to the residence itself.
August 25, 2015
Tax Flash - Estate Basis Reporting Requirements
Congress has recently enacted the Surface Transportation and Veterans Health Care Choice Improvement Act of 2015 which addresses the basis reporting requirements associated with estates.
August 21, 2015
Tax Flash - Are You Paying Too Much Property Tax?
Conditions in the real estate markets can have a major impact on real estate assessments, and ultimately the tax bills property owners must pay.
August 21, 2015
FBAR Due Date Moves Up to April 15th
On July 31st, President Obama signed the ‘Surface Transportation and Veterans Health Care Choice Improvement Act of 2015’ into law, which as unlikely as the name might otherwise imply, changed the due date of several key tax forms, including those for Americans with foreign income and Americans living abroad.
August 17, 2015
U.S. Withholding Treatment of Resident and Nonresident Aliens
Foreign persons who work, or invest, within the U.S. maybe subject to U.S. income taxes based on their activities. Further, these same individuals may be taxed differently from one another based on certain criteria.
August 14, 2015
Tax Flash - Tax Penalties Increased for Trade Preferences Extension Act of 2015
Under the recently passed Trade Preferences Extension Act of 2015, Congress increased the penalties for late filing or failing to file correct information returns with the government (under IRC section 6721) or to the payee (under IRC section 6722) for 2015 returns.
August 12, 2015
Tax Flash - The IRS Proposes Strict Limitations on Management Fee Waivers
On July 22, 2015, the Internal Revenue Services issued Proposed Regulations to provide guidance on which allocations or distributions made by a partnership to a partner who provides services to the partnership may be treated as disguised payments for services.
August 11, 2015
Tax Flash - Affordable Care Act Information Reporting (AIR) Electronic Filing Requirements
The Affordable Care Act (ACA) imposes annual information reporting requirements on issuers of health insurance, including employers with self-funded plans, under IRC section 6055, and applicable large employers under IRC section 6056.
August 10, 2015
Significant Changes Ahead for Non-Profit Organizations’ Financial Reporting
The Financial Accounting Standards Board (“FASB”) has been working on a financial statement project that may result in a number of changes to accounting standards and financial reporting for non-profit organizations (“NFP’s”).
August 3, 2015
New Regulation Eliminating Requirement to Attach 83(B) Election
The IRS has announced a proposal in a recently released Notice that will ease some of the burden on taxpayers making a Section 83(b) election.
July 31, 2015
Tax Flash - Highway Funding Bill 2015 Tax Provisions
The Senate has passed the short-term highway funding bill, providing a three-month extension of general expenditure authority for the Highway Trust Fund. This bill was signed by President Obama on July 31, 2015.
July 20, 2015
Prison Time for IRS $cammer
The IRS receives 9000-12,000 calls every week regarding complaints about tax scams. The tax advisors at Marcum also advise our clients about recognizing and avoiding tax scams, and the Firm has issued alerts about the many scams that keep arising.
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