FICPA Podcasts

https://player.vimeo.com/video/306566331https://www.currentfederaltaxdevelopments.com/podcasts/2018/12/15/2018-12-17-all-we-want-for-christmas-are-our-199a-final-regulations

IRS releases more proposed regulations Lack of documentation dooms deduction for taxpayers §199A final regulations sent to OIRA for review Guidance issued on valuing employer-provided parking for parking lot tax Relief given for some tax-exempt organizations first filing Form 990-T to pay parking lot tax Taxpayers who were out of the country for much of the period of nonpayment still found to be responsible persons   Click to listen to the audio . Alternatively, you may download the file to your computer

https://player.vimeo.com/video/304011338https://www.currentfederaltaxdevelopments.com/podcasts/2018/12/2/2018-12-03-interest-regulations-are-out

IRS releases the 163(j) interest deduction limitation proposed regulations Special real property election for infrastructure maintenance company Revenue Procedure released IRS memorandum describes what the IRS can question when an employer excludes meals from employee’s wages under §119 Foreign tax credit proposed regulations issued Automatic accounting method change procedures issued for §451(b) revenue conformity   Click to listen to the audio . Alternatively, you may download the file to your

https://player.vimeo.com/video/302854164https://www.currentfederaltaxdevelopments.com/podcasts/2018/11/26/2018-11-26-slow-march-of-the-163j-proposed-regulations

Proposed anti-clawback regulations issued Final §263A negative amount regulations issued §163(j) proposed regulations leave OIRA (finally), last step before publication   Click to listen to the audio . Alternatively, you may download the file to your computer by right clicking your mouse, choosing "Save Target As", then selecting a location on your computer to save the file. Click to watch the video . Alternatively, you may download the file to your computer by right clicking your mouse, choosing "Save

https://player.vimeo.com/video/301510843https://www.currentfederaltaxdevelopments.com/podcasts/2018/11/18/2018-11-19-chained-cpi-makes-its-full-debut

IRS publishes 2019 inflation adjusted figures IRS notes increase in breaches of systems of tax return preparers in 2018 Filing and deposit date relief announced for victims of California wildfires IRS email discusses application of due diligence preparer penalties   Click to listen to the audio . Alternatively, you may download the file to your computer by right clicking your mouse, choosing "Save Target As", then selecting a location on your computer to save the file. Click to watch the video .

https://player.vimeo.com/video/300188507https://www.currentfederaltaxdevelopments.com/podcasts/2018/11/11/2018-11-12-due-diligence

§163(j) proposed regulations due this week IRS releases final TCJA due diligence regulations Country singer found not to operate night club for a profit Foreign earned income denied when taxpayer did not show his abode was outside the United States   Click to listen to the audio . Alternatively, you may download the file to your computer by right clicking your mouse, choosing "Save Target As", then selecting a location on your computer to save the file. Click to watch the video . Alternatively, you may

https://player.vimeo.com/video/298775185https://www.currentfederaltaxdevelopments.com/podcasts/2018/11/3/2018-11-05-parking-lot-tax

Inflation-adjusted retirement plan numbers for 2019 released IRS publishes draft Form 990-T and instructions with details on the parking lot tax Students lose at DC Circuit in attempt to claim travel deductions A Blue Book on TCJA may be coming soon A taxpayer is denied relief from liability for tax due on a joint return the court finds she didn’t file   Click to listen to the audio . Alternatively, you may download the file to your computer by right clicking your mouse, choosing "Save Target As",

https://player.vimeo.com/video/297611349https://www.currentfederaltaxdevelopments.com/podcasts/2018/10/28/2018-10-29-more-guidance-to-come

Court finds IRA and plan balance received in divorce not protected in bankruptcy Interest limitation proposed regulations (except for passthroughs) heads to OMB Connecticut crumbling foundation relief clarified to also create NOLs that can be carried back in 2018 PTIN renewal opened up by the IRS OMB announces plans for guidance on TCJA loss limitation rules--but not planned to be out until June 2019 Taxpayer denied innocent spouse relief. 2018-10-29 More Guidance to Come from Kaplan Accounting CE on Vimeo

https://player.vimeo.com/video/296302754https://www.currentfederaltaxdevelopments.com/podcasts/2018/10/21/2018-10-22-seizing-the-opportunity

Seizing the Opportunity 2018-10-22 Seizing the Opportunity from Kaplan Accounting CE on Vimeo .   Click to listen to the audio . Alternatively, you may download the file to your computer by right clicking your mouse, choosing "Save Target As", then selecting a location on your computer to save the file. Click to watch the video . Alternatively, you may download the file to your computer by right clicking your mouse, choosing "Save Target As", then selecting a location on your computer to save the file.

https://player.vimeo.com/video/293812869https://www.currentfederaltaxdevelopments.com/podcasts/2018/10/7/2018-10-08-business-meals-deduction-is-alive-and-well

IRS issues SIFL rates for second half of 2018 Information letter discusses more issues with the SALT workaround regulations Business meals will remain 50% deductible despite TCJA law changes ECPRS program updated by the IRS Market discount not subject to TCJA revenue conformity rule §457 plan not required to offer hurricane relief distributions 2018-10-08 Business Meals Deduction is Alive and Well from Kaplan Accounting CE on Vimeo .   Click to listen to the audio . Alternatively, you may download the file

https://player.vimeo.com/video/292564752https://www.currentfederaltaxdevelopments.com/podcasts/2018/9/30/2018-10-01-employee-benefits-week

Wall Street Journal reports IRS will issue guidance allowing 50% deduction for business meals IRS issues guidance on credit for paying employees on FMLA leave Moving expenses incurred in 2017 but reimbursed in 2018 ruled to be excludable from the employee’s income Special per diem rules, including high/low amounts, updated by the IRS IRS agent found to qualify as an innocent spouse when given what turned out to be a misleading response by soon to be ex-spouse 2018-10-01 Employee Benefits Week from