United States

The Tax Exchange

Tax discussions for the business leader


Tax reform: international planning considerations

Tax reform: international planning considerations

Taxpayers with international activities will quickly realize that tax reform has taken the complex world of international taxation and added several additional layers of complexity.

  • January 05, 2018
IRS extends the due date for 2017 Forms 1095-B and 1095-C

IRS extends the due date for 2017 Forms 1095-B and 1095-C

Employers required to file IRS Forms 1095-B or 1095-C for 2017 to report information about their workforce and health plans now have additional time to comply with some requirements.

  • December 28, 2017
Federal tax reform and the states: Conformity is key

Federal tax reform and the states: Conformity is key

With the passage of federal tax reform, both business and personal income taxpayers will need to consider how the federal changes will affect state law. Currently, state conformity to the federal tax code is as varied as the state names themselves, that is to say, state conformity must be observed on a state-by-state basis.

  • December 27, 2017
Pennsylvania provides guidance on the corporate NOL limitation

Pennsylvania provides guidance on the corporate NOL limitation

Understand the latest guidance from Pennsylvania regarding net operating losses, including how changes to the NOL limitation for the 2017 and later tax years must be taken into account as fourth quarter events.

  • December 15, 2017
Reminder: Florida commercial renters should review their rent payments

Reminder: Florida commercial renters should review their rent payments

Earlier this spring, Florida Gov. Rick Scott signed House Bill 7109, providing for a reduction in the real property rental sales tax effective Jan. 1, 2018. Lessors and lessees of commercial real property should review their current or upcoming real property rental payments to confirm the correct state tax rate is charged.

  • November 20, 2017
IRS starts assessing employer shared responsibility payments

IRS starts assessing employer shared responsibility payments

The IRS intends to start assessing large employers with shared responsibility payments if their health plans are not compliant with the Affordable Care Act (ACA). The IRS expects to send letters before Dec. 31, 2017, to assess payments for 2015. Review any assessments carefully.

  • November 16, 2017