Articles & Publications

  Administrative Relief The IRS released Revenue Procedure 2015-20 (“Procedure”) on February 13, 2015, which provides administrative relief to small business taxpayers.  This Procedure allows small business taxpayers adopting the tangible property regulations to make accounting method changes on. Read More >>

The tangible property regulations have gone into effect for tax years beginning in 2014 and apply to all taxpayers who have tangible property.  We previously released Tangible Property Regulations Advisors to clarify the guidance the IRS provided on the. Read More >>

  2014 FUTA Credit Reduction States Released The Department of Labor (DOL) has announced the final list of states with an outstanding balance under Title XII of the Social Security Act, which affects the FUTA tax rate credits for. Read More >>

  Effective January 1, 2015, Employer and School District Withholding Tax Payments Must be Made Online On November 13, 2014, Ohio finalized a tax regulation requiring all employer and school district withholding tax payments to be made through the. Read More >>

  In late fall of last year, the Internal Revenue Service released the highly anticipated final regulations regarding tangible personal property. The final regulations provide a myriad of new rules for many taxpayers that became effective Jan. 1 of. Read More >>

The IRS released the highly anticipated final regulations regarding tangible property late last year.  The final regulations provide a myriad of new rules for many taxpayers that became effective Jan. 1 of this year for calendar year-end taxpayers. The. Read More >>

  Mandatory Electronic Filing and Changes to the Minimum Fee A number of changes to the Ohio Commercial Activity Tax (CAT) became effective Jan. 1. Among those changes is the mandatory online filing of all originally filed CAT returns.. Read More >>

  Late last year, the Internal Revenue Service finally released the highly anticipated final regulations regarding tangible personal property.  The final regulations provide a myriad of new rules for many taxpayers that became effective Jan. 1 of this year.. Read More >>

  Allows L.L. Bean to Move On in Fight Against Taxation The Ohio Board of Tax Appeals (BTA) upheld an assessment for Ohio’s Commercial Activity Tax (CAT) against L.L. Bean, Inc., an out-of-state taxpayer with no physical connection to. Read More >>

  In late fall of last year, the IRS released final regulations that clarify how business expenditures related to tangible property should be treated from a tax perspective. This has been a gray area for many business owners for. Read More >>