Current Federal Tax Developments

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2019-04-22 IRS Gets Busy After Tax Season

Current Federal Tax Developments for the week of April 22, 2019: IRS Gets Busy After Tax Season

  • Draft forms issued to be used to report §199A deduction on 2019 returns

  • Proposed regulations address NRA potential current beneficiaries of ESBTs that are also grantor trusts

  • Memorandum address impact of §318 attribution rules on §1372 and self-employed health insurance deduction

  • Second (and maybe final) set of proposed regulations on opportunity zone issues

  • Ninth Circuit decides IRS regulations did remove the ability to use common law mailbox rule to prove timely filing

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2019-04-22 IRS Gets Busy After Tax Season Ed Zollars, CPA (Kaplan Financial Education)

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2019-04-22 Current Federal Tax Developments