The IRS will begin phasing out paper tax refund checks starting September 30, 2025, in favor of faster, safer, and...
Main Tax Min Articles
IRS Guidance Arrives for R&D Expensing Under OBBBA
The IRS issued Rev. Proc. 2025-28, detailing elections, disclosures & accounting changes for R&D and §174...
IRS Enhances Pre-Filing Agreement Program to Support LB&I Taxpayers
The IRS updated its Pre-Filing Agreement program to help large businesses resolve tax issues early and reduce audit...
Tax Planning Through Expiring TCJA Provisions
The 2017 tax reform package known as TCJA introduced significant changes to the U.S. tax code, many of which are set...
Section 174 Capitalization: Here to Stay for Now
The ongoing saga of Section 174 capitalization continues to be a significant concern for businesses engaged in...
R&D Credits Year-end Wrap: IRS Transparency and Detail Requirements
Jamie Overberg wraps up the year with an overview of the significant changes the IRS has introduced to improve...
State and Local Tax Nexus 101 Half-day CPE
Join Stacey Roberts for a half-day class on mastering business tax obligations related to nexus, including income,...
R&D Credit and Section 174 (CPE)
Join Mark Dunning for this annual half-day course on claiming R&D credits, including how qualified research is...
State and Local Tax Nexus 101 Half-day CPE
Join Stacey Roberts for a half-day class on mastering business tax obligations...
State Responses to New Section 174 Requirements for R&D CPE
Join Jamie Overberg and Stacey Roberts for CPE as they delve into how federal legislative changes to the ability to...
Failed Tax Relief: How H.R. 7024’s Defeat Affects Section 174
The recent Senate decision to block the Tax Relief for American Families and Workers Act (H.R. 7024) means our hopes...
Latest Form 6765 Revised Draft for Research Activities
In response to commenter concerns over reporting burden, the IRS has again revised Form 6765 to streamline the...