State and Local Resources
This page provides Tax Section members with practice aids related to state and local tax.
Published on March 07, 2014
Guidance Issued on New $2,500 Health FSA Limit
The IRS guidance on implementation by employers of the $2,500 annual limit on employee salary reduction contributions to health flexible spending arrangements.
Published on May 31, 2012
April 8, 2011 Tax E-Alert Senate Vote to Repeal 1099 Requirements Sends Legislation to Presidents Desk
...Government Shutdown, Cost Basis Reporting for Brokers’ Statements, Patent Reform, Foreign Trust & HIRE Act, Mandatory E-File Guidance, Form 8939, 709, Protect Private Information in Electronic Files Requested for Audit, Foreign Trusts, FBAR Form and Instructions
Published on February 28, 2012
05-24-2013 Tax E-Alert
In this issue IRS Announces Tax Relief for Oklahoma Tornado Victims, President Names New Acting IRS Commissioner, Tax Software Comparison on the Tax Power Hour and More!
Published on December 27, 2013
Frequently Asked Questions on FBAR E-Filing Using FinCENs BSA E-Filing System
Page dedicated to Q&A on FBAR E-Filing Using FinCEN's BSA E-Filing System.
Published on February 07, 2014
President Proposes Many Tax Changes in 2014 Budget
The president's proposed FY 2014 budget aims to raise approximately $580 billion in revenue through new taxes, limits on deductions, and other tax proposals.
Published on April 11, 2013
01/10/14 IRS waives penalties, which provisions expired 12/31
01/10/14 IRS waives penalties, which provisions expired 12/31? In this issue, Top Tax New Developments in 2013, Tips for Managing Client Authorizations After IRS E-Services Retirement, IRS Waiving Penalties for Forms 5498, 1098-T, and 1099-G and more.
Published on January 13, 2014
IRS Sets Tax Season Start Date All Checklists Now Available
12/20/13 Tax EAlert Newsletter: Topics include IRS announces Jan. 31 start date, Immediate Year-End Planning for CRTs, All Tax Checklists Now Available, 4-Part Webcast Series on NIIT, and more.
Published on January 02, 2014
Tangible Property Regulations Question and Answer
The AICPA has created this FAQ page for information on Tangible Property Regulations.
Published on December 18, 2013
Using Family Partnerships and Refuting IRS Challenges
This is an article highlighting the AICPA's position concerning the legitimate use of family partnerships. In particular, the AICPA takes exception with the IRS's refusal to recognize for transfer tax purposes the validity of many family partnership's under examination.
Published on September 05, 2012