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    Classification as a Statutory Employee

    Article Statutory employee status may be beneficial for both an employee and his or her employer; however, an employee must meet specific requirements to qualify as a statutory employee. This article discusses the...
    Published on December 01, 2010

    Employment Tax Liabilities of Foreign Entities

    Article A number of technical questions are involved in determining status as an employer for federal employment tax purposes when a foreign business sends individuals to work in the United States
    Published on July 01, 2012

    Partners as Employees Properly Reporting Partner Compensation

    Article How do partnerships treat (former) employees once they receive an equity interest in a partnership
    Published on November 01, 2013

    The National Taxpayer Advocates Annual Report to Congress (Part II)

    Article This item outlines the recommendations of Nina Olson, the national taxpayer advocate, for legislative reforms to the Code as presented in her annual report to Congress.
    Published on October 01, 2009

    Director Fees May Be Subject to Self-Employment Tax

    Article The Tax Court in Blodgett, T.C. Memo. 2012-298, provided useful information to determine corporate directors' income classification when the initial answer may be unclear.
    Published on April 01, 2014

    IRS Proposes Employer Play-or-Pay Regulations Under Health Care Reform

    Article The  IRS issued proposed regulations on the employer shared-responsibility provisions under Sec. 4980H, sometimes referred to as the “play-or-pay” rule.
    Published on April 01, 2013

    Worker Classification Issues on Washington Agenda

    Article Worker classification issues have become a major tax administration focus in our nation’s capital over the past few months.
    Published on January 01, 2012

    Accelerating FICA and FUTA Tax Deductions for Vacation and Bonus Pay

    Article Rev. Rul. 2007-12 holds that if the all-events test and recurring-item exception of Sec. 461 are otherwise met, an accrual-method taxpayer may deduct FICA and FUTA tax expenses (payroll taxes) in the year that the deferred compensation to which they relate is earned, regardless of whether that deferred compensation is
    Published on March 01, 2008

    Capitalizing a Corporation with Loans from Shareholders

    Article This item discusses how best to design a corporation’s capital structure to allow corporate cash to be withdrawn without incurring double taxation, with a focus on how to capitalize the corporation with loans from shareholders.
    Published on May 01, 2011

    S Corporation Shareholder Compensation How Much Is Enough

    Article This article looks at recent court decisions regarding S corporation shareholder reasonable compensation that provide helpful guidance on how an adviser can determine what is reasonable compensation.
    Published on August 01, 2011

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