Western CPE Blog
2 min read
When Melissa Correll claimed her 16-year-old son as a dependent on her 2021 return even though he lived full-time with his father in Georgia, the Tax Court strictly applied the qualifying child rules under §152.
Recent Blog Posts
4 min read
IRS PROVIDES A FEW MORE ANSWERS IN REV. PROC. 2019-38 The 20% QBI deduction is only allowed for
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Tax planning often includes a recommendation to the small business owner that he or she
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DOL Changes Who Can Participate in a Multiple Employer Pension Plan 38 million US employees
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Because of withholding problems in 2018, the IRS proposed a massive change to the 2019
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September 10, 2019Form 1099-NEC has been resurrected by the IRS after 36 years on the
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We constantly hear from the media about the “one-percenters,” those Americans who report the top
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The IRS ended its tax transcript faxing service June 28, 2019. Taxpayers can access Get Transcript