Newsletters

Amortization of R&E expenditures

Posted April 2022

Effective for amounts paid or incurred in tax years beginning after Dec. 31, 2021, taxpayers may no longer deduct, as a current year expense, research and experimental (R&E) expenditures, but must amortize them over five years or longer. This change was one of the provisions of the Tax Cuts and Jobs Act (TCJA) enacted in late 2017.

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Sales of NFTs Create Taxable Income

Posted April 2022

It is one of the hottest segments of the crypto world: NFTs or non-fungible tokens. It is a market that has ballooned to over $44 billion in sales annually.

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WHEN INCOME FROM SHORT-TERM RENTALS IS SELF-EMPLOYMENT INCOME

Posted April 2022

The IRS released Chief Counsel Advice 202151005 in late 2021. The advice addresses when short-term rental income is subject to self-employment taxes.

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TAX FILING REMINDERS – April 2022

June 15th
May 15th

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