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2022 Tax Year-In-ReviewConsolidated Appropriations Act, 2023Inflation Reduction Act of 2022, Signed Aug. 16
IRS Issues Guidance on Form W-4 Substitute Submissions, Additional Guidance for Substitute Submissions of Form W-4
The IRS stated that, for 2022, general guidelines for electronic substitutes to paper Forms W-4 can be found in the 2022 Publication 15-A, Employer's Supplemental Tax Guide. Additional information con...
The IRS stated that, for 2022, general guidelines for electronic substitutes to paper Forms W-4 can be found in the 2022 Publication 15-A, Employer's Supplemental Tax Guide. Additional information con...
TIGTA Launches New Website
The Treasury Inspector General for Tax Administration (TIGTA), J. Russell George, announced a redesign of the agency’s website, to better serve the public.According to Inspector General George, "t...
The Treasury Inspector General for Tax Administration (TIGTA), J. Russell George, announced a redesign of the agency’s website, to better serve the public.According to Inspector General George, "t...
FBAR Filing Deadline Extended for Individuals with Signature Authority but No Financial Interest in Certain Accounts, FinCEN Notice 2022-1
The Financial Crimes Enforcement Network (FinCEN) announced a further extension of time for certain individuals to file a Report of Foreign Bank and Financial Accounts (FBAR) in light of ongoing quest...
The Financial Crimes Enforcement Network (FinCEN) announced a further extension of time for certain individuals to file a Report of Foreign Bank and Financial Accounts (FBAR) in light of ongoing quest...
Courtney Kay-Decker Appointed as New Deputy Chief Taxpayer Experience Officer, IR-2022-222
The IRS has appointed Courtney Kay-Decker as the new Deputy Chief Taxpayer Experience Officer today. Kay-Decker will lead IRS efforts to improve the taxpayer experience including driving the strategy ...
The IRS has appointed Courtney Kay-Decker as the new Deputy Chief Taxpayer Experience Officer today. Kay-Decker will lead IRS efforts to improve the taxpayer experience including driving the strategy ...
Elizabeth Askey Appointed As New Deputy Chief Of IRS Appeals, IR-2022-219
The IRS Independent Office of Appeals has announced the appointment of Ms. Elizabeth Askey, an alumnus of Harvard Law School, as its new deputy chief to provide leadership and steer nationwide program...
The IRS Independent Office of Appeals has announced the appointment of Ms. Elizabeth Askey, an alumnus of Harvard Law School, as its new deputy chief to provide leadership and steer nationwide program...
AZ - Governor calls for child tax credit and sales tax exemptions
The Arizona Department of Revenue has announced a local transaction privilege tax (TPT) rate change.PrescottEffective January 1, 2023, the TPT decreased to 2% (previously, 2.75%). TPT Newsletter, Depa...
The Arizona Department of Revenue has announced a local transaction privilege tax (TPT) rate change.PrescottEffective January 1, 2023, the TPT decreased to 2% (previously, 2.75%). TPT Newsletter, Depa...
CA - Governor's proposed budget includes tax proposals
California Gov. Gavin Newsom's proposed budget for the 2023-24 fiscal year includes the following tax proposals:a California income tax exemption for student loan debt forgiven under the 2022 federal ...
California Gov. Gavin Newsom's proposed budget for the 2023-24 fiscal year includes the following tax proposals:a California income tax exemption for student loan debt forgiven under the 2022 federal ...
CO - Guidance on early childhood educator tax credit issued
Colorado has issued guidance regarding a personal income tax credit for early childhood educators whose federal adjusted gross income does not exceed certain limitations. For tax years 2022 through 20...
Colorado has issued guidance regarding a personal income tax credit for early childhood educators whose federal adjusted gross income does not exceed certain limitations. For tax years 2022 through 20...
FL - Taxpayer properly applied cost-of-performance rule to its income producing activities
An out of state subsidiary (taxpayer) of a nationwide online and brick-and-mortar retailer (retailer) properly sourced its service revenue under the state's cost-of-performance (COP) rule, for Florida...
An out of state subsidiary (taxpayer) of a nationwide online and brick-and-mortar retailer (retailer) properly sourced its service revenue under the state's cost-of-performance (COP) rule, for Florida...
GA - Governor's budget proposal includes tax relief
Georgia Gov. Brian P. Kemp has proposed an AFY 2023 and FY2024 budget that would provide personal income and property tax relief. Specifically, it includes:a second state personal income tax refund, r...
Georgia Gov. Brian P. Kemp has proposed an AFY 2023 and FY2024 budget that would provide personal income and property tax relief. Specifically, it includes:a second state personal income tax refund, r...
HI - Renewable energy technologies credit for photovoltaic systems discussed
Hawaii has issued tax facts regarding the renewable energy technologies income tax credit (RETITC), specifically the credit for photovoltaic (PV) systems. The publication explains, among other topics,...
Hawaii has issued tax facts regarding the renewable energy technologies income tax credit (RETITC), specifically the credit for photovoltaic (PV) systems. The publication explains, among other topics,...
ID - Governor highlights Idaho first plan
Idaho Gov. Brad Little delivered his 2023 State of the State and Budget Address discussing "Idaho First" plan by highlighting:the budget of $120 million to defray local property taxesincome tax reduct...
Idaho Gov. Brad Little delivered his 2023 State of the State and Budget Address discussing "Idaho First" plan by highlighting:the budget of $120 million to defray local property taxesincome tax reduct...
IL - 2023 withholding income tax payment and return due dates announced
Illinois has announced the personal income withholding tax payment and return due dates for 2023. The publication discusses:monthly and semi-weekly payment due dates for all four quarters of 2023;IL-9...
Illinois has announced the personal income withholding tax payment and return due dates for 2023. The publication discusses:monthly and semi-weekly payment due dates for all four quarters of 2023;IL-9...
IA - Sales tax change for sellers of recreational activities guidance rescinded
The Iowa Department of Revenue has issued a statement rescinding the recent sales tax change for sellers of recreational activities. The sales tax change was previously reported. Due to recent public ...
The Iowa Department of Revenue has issued a statement rescinding the recent sales tax change for sellers of recreational activities. The sales tax change was previously reported. Due to recent public ...
MD - 2023 local income tax rates released
Maryland issued 2023 local income tax rates.Generally, Maryland's 23 counties and Baltimore City levy a local income tax which the Comptroller of Maryland collect on the state income tax return as a c...
Maryland issued 2023 local income tax rates.Generally, Maryland's 23 counties and Baltimore City levy a local income tax which the Comptroller of Maryland collect on the state income tax return as a c...
MA - Guidance on relief from joint tax liability issued
Massachusetts issued guidance on innocent spouse or separation liability relief for married taxpayers who filed a joint personal income tax return. The guidance explains:the limitations period for sub...
Massachusetts issued guidance on innocent spouse or separation liability relief for married taxpayers who filed a joint personal income tax return. The guidance explains:the limitations period for sub...
NV - Regulations related to tax treatment of repair work performed for state adopted
Nevada revised its regulations governing the imposition and collection of sales and use tax for repair work performed pursuant to a contract with the state or its political subdivision.The revised reg...
Nevada revised its regulations governing the imposition and collection of sales and use tax for repair work performed pursuant to a contract with the state or its political subdivision.The revised reg...
NM - Receipts from services provided to Medicare beneficiaries did not qualify for deduction
For New Mexico sales and use tax purposes, a nursing services provider’s (taxpayer’s) receipts from services provided to Medicare beneficiaries were not deductible from gross receipts. Generally, ...
For New Mexico sales and use tax purposes, a nursing services provider’s (taxpayer’s) receipts from services provided to Medicare beneficiaries were not deductible from gross receipts. Generally, ...
NY - Provisions relating to taxation of property owned or leased by cooperative corporation amended
Recently enacted New York legislation amends the real property tax law, in relation to the taxation of property owned or leased by a cooperative corporation or on a condominium basis in the Town of Gr...
Recently enacted New York legislation amends the real property tax law, in relation to the taxation of property owned or leased by a cooperative corporation or on a condominium basis in the Town of Gr...
NC - Update on 2022 business income filing season issued
The North Carolina Department of Revenue has issued a bulletin informing corporate income and franchise, partnership, and estates and trusts filers that the department will not begin processing electr...
The North Carolina Department of Revenue has issued a bulletin informing corporate income and franchise, partnership, and estates and trusts filers that the department will not begin processing electr...
ND - Governor's budget proposal includes tax relief
North Dakota Gov. Doug Burgum has proposed a 2023-25 budget that would eliminate the state individual income tax for three out of five taxpayers. Under the proposal, those still paying the tax would h...
North Dakota Gov. Doug Burgum has proposed a 2023-25 budget that would eliminate the state individual income tax for three out of five taxpayers. Under the proposal, those still paying the tax would h...
OH - Commercial vehicle training credit enacted, other credit amended
Ohio has made income tax changes to:enact a new credit for commercial vehicle operator training expenses; andamend the credit for donations to scholarship organizations.What is the commercial vehicle ...
Ohio has made income tax changes to:enact a new credit for commercial vehicle operator training expenses; andamend the credit for donations to scholarship organizations.What is the commercial vehicle ...
OR - Appeal dismissed for failure to establish payment of assessment would cause undue hardship
The Oregon Tax Court properly dismissed an appeal filed by personal income taxpayers because the taxpayers failed to pay the assessed tax or show that doing so would constitute an undue hardship. In t...
The Oregon Tax Court properly dismissed an appeal filed by personal income taxpayers because the taxpayers failed to pay the assessed tax or show that doing so would constitute an undue hardship. In t...
PA - Communications services provider entitled to refund
The Pennsylvania Commonwealth Court determined that a communications services provider (taxpayer) was entitled to a refund of corporate net income taxes paid for the 2014 tax year. In this matter, the...
The Pennsylvania Commonwealth Court determined that a communications services provider (taxpayer) was entitled to a refund of corporate net income taxes paid for the 2014 tax year. In this matter, the...
TN - Trial court’s dismissal of motion to redeem for lack of standing affirmed
For Tennessee property tax purposes, the trial court’s decision granting the tax sale purchaser’s motion to strike the attempt at redemption for lack of standing was affirmed because the managing ...
For Tennessee property tax purposes, the trial court’s decision granting the tax sale purchaser’s motion to strike the attempt at redemption for lack of standing was affirmed because the managing ...
TX - FAQs on remote sellers and marketplaces updated
For sales and use tax purposes, the Texas Comptroller of Public Accounts has updated its guidance in the form of frequently asked questions (FAQs) on the tax responsibility of remote sellers and marke...
For sales and use tax purposes, the Texas Comptroller of Public Accounts has updated its guidance in the form of frequently asked questions (FAQs) on the tax responsibility of remote sellers and marke...
UT - Taxpayers failed to identify basis to waive interest
The Utah State Tax Commission denied personal income taxpayers’ request for a waiver of a portion of interest arising from an amended notice of deficiency because the taxpayers did not identify any ...
The Utah State Tax Commission denied personal income taxpayers’ request for a waiver of a portion of interest arising from an amended notice of deficiency because the taxpayers did not identify any ...
VA - Chemical reagents used for diagnostic testing not exempt
A taxpayer’s purchase of chemical reagents used for diagnostic testing and analytical services was not exempt from Virginia sales and use tax because the taxpayer’s business operation was not simi...
A taxpayer’s purchase of chemical reagents used for diagnostic testing and analytical services was not exempt from Virginia sales and use tax because the taxpayer’s business operation was not simi...
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