As part of its efforts to educate small businesses and other key stakeholders about new beneficial ownership reporting requirements, the Financial Crimes Enforcement Network (FinCEN) participated in a number of events in September. Over the past year, FinCEN has directly reached small businesses and other key stakeholder groups through hundreds of beneficial ownership events and… Read More

Taxpayers must fi rst apply rental real estate losses from rental activities they own and actively participate in against other non-real estate passive income for the year. If there is still an excess passive loss generated by the real estate rental activity, the taxpayer may then offset up to $25,000 of passive activity losses and…… Read More

Whether someone is a current homeowner or buying a new home this summer owning a home can be expensive. There are tax benefits that can help taxpayers save money and offset some of the costs that come with homeownership. Homeowners should review the tax deductions, programs and housing allowances to see if they are eligible.…… Read More

IRS sends notices and letters when it needs to ask a question about a taxpayer’s federal tax return, let them know about a change to their account or request a payment. Don’t panic if something comes in the mail from the IRS – they’re here to help. When a taxpayer receives mail from the IRS,…… Read More

Enter WASHINGTON – The Internal Revenue Service announced today that compliance efforts around erroneous Employee Retention Credit (ERC) claims have topped more than $1 billion so far since last fall as work continues on a number of efforts to counter questionable claims pushed by aggressive marketing, including an aggressive push on claims made for 2021.…… Read More

For the first time in five years, the IRS has updated Form W-9, Request for Taxpayer Identification Number and Certification, on its website. The previous version of the form was from 2018. Changes to Form W-9 include: Modification of Line 3a to clarify how the line is to be completed by a disregarded entity New Line 3b…… Read More

The Form 8938 filing requirement does not replace or otherwise affect a taxpayer’s obligation to file FinCEN Form 114 (Report of Foreign Bank and Financial Accounts). Unlike Form 8938, the FBAR (FinCEN Form 114) is not filed with the IRS. It must be filed directly with the office of Financial Crimes Enforcement Network (FinCEN), a… Read More

The Internal Revenue Service reminds taxpayers they’re generally required to report all earned income on their tax return, including income earned from digital asset transactions, the gig economy and service industry as well as income from foreign sources. Reporting requirements for these sources of income and others are outlined in the Instructions for Form 1040 and… Read More

WASHINGTON – In the continuing effort to improve tax compliance and ensure fairness, the Internal Revenue Service announced a new effort today focused on high-income taxpayers who have failed to file federal income tax returns in more than 125,000 instances since 2017. The new initiative, made possible by Inflation Reduction Act funding, begins with IRS… Read More