Day camp counts for child care credit

Are you looking for a tax break for the busy summer? Many working parents must arrange for care of their children under 13 years of age during the school vacation period. A popular solution – with a tax benefit – is a day camp program. The cost of day camp can count...

IRS issues guidance on filing late election

If you are a real estate professional who wants to treat all your real estate interests as one activity, you may now make a late election under new guidance. The passive activity loss disallowance rules apply to any trade or business in which you do not materially...

Court rules on ‘temporary’ living arrangement

A recent decision by the United States Tax Court addresses an issue faced by many two-income couples in this difficult job market. Thomas and Janice Scroggins lived in Georgia. Thomas provided highly specialized consulting services to hospitals. Janice was a civil...

IRS warns about disclosure outside program

The United States Department of Justice has announced that it has reached a plea agreement in a criminal charge against a bank director who voluntarily disclosed hidden offshore income without taking advantage of the IRS’s Offshore Voluntary Disclosure...

Changes coming to unemployment tax?

Absent congressional action, employers will face a tax dilemma beginning July 1, 2011. The “temporary” 0.2 percent federal unemployment tax (FUTA) surtax is scheduled to expire June 30, 2011. The surtax is part of the 6.2 percent gross unemployment tax...

Withholding requirement delayed one year

Both government agencies and government contractors will need to prepare for the effects of new withholding rules. Tax law contains a provision that requires the federal government and every state and local government making payments for goods or services to withhold...